Project and Expenditure Report User GuideProject and Expenditure
Report User Guide
0
January 24, 2022
0 U.S. DEPARTMENT OF THE TREASURY
Table of Contents
SectionI. Reporting Basics.................................................................................................1
Section II. Navigation and Logistics....................................................................................3
Section III. Reporting Requirements....................................................................................8
Section IV. Project and Expenditure Report .......................................................................12
Appendix A — Designating SLFRF Points of Contact by SLFRF Account Administrators 42
Appendix B — Bulk File Upload Overview...............................................................................49
Appendix C — Expenditure Categories and Template Mapping............................................65
Appendix D — SLFRF Expenditure Category Programmatic Data and Other Information .68
AppendixE — List of Sectors...................................................................................................78
Appendix F — Frequently Asked Questions............................................................................79
List of Figures
Figure1 Landing Page..........................................................................................
Figure2 Navigation Bar........................................................................................
Figure 3 Sample Bulk Upload Icon.......................................................................
Figure 4 Successful Bulk Upload Example...........................................................
Figure 5 Bulk Upload Validation Screen...............................................................
Figure 6 Manual Validation Text Box....................................................................
Figure 7 Sidebar indicating Unsubmit Button........................................................
Figure 8 Relationship between Expenditure Categories and Multiple Projects ....
Figure 9 Recipient Information..............................................................................
Figure 10 Point of Contact List..............................................................................
Figure 11 Budget Approval and Obligation...........................................................
Figure12 SAM.gov question.................................................................................
Figure 13 Additional SAM.gov questions(1).........................................................
Figure 14 Additional Sam.gov questions (2).........................................................
Figure 15 Record of Highest Paid Officer.............................................................
Figure 16 No Projects Available Option................................................................
Figure 17 No Projects Available Entry Screen ......................................................
Figure 18 My Projects Screen Example................................................................
Figure 19 Project Expenditure Category Group ....................................................
Figure 20 Project Expenditure Category ...............................................................
Figure 21 Bulk Upload for EC 1.1.........................................................................
Figure 22 Project Entry Screen.............................................................................
Figure 23 Manual Entry for EC 1.9.......................................................................
Figure 24 Programmatic Data for EC 1.9..............................................................
Figure 25 Edit and Delete Project Screen.............................................................
Figure 26 Premium Pay Screen and Additional Questions ...................................
Figure 27 Programmatic Data for Infrastructure Projects .....................................
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide
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0 U.S. DEPARTMENT OF THE TREASURY
Figure 28 Davis Bacon Certification............................................................................................26
Figure 29 Additional Questions if Response to Davis Bacon Certification is "No"......................26
Figure 30 Certification for Labor Agreements.............................................................................27
Figure 31 Additional Questions if response is"No".....................................................................27
Figure 32 Revenue Replacement Screen...................................................................................29
Figure 33 Subrecipient Bulk Upload Icon....................................................................................31
Figure 34 Manually Create a Subrecipient or Beneficiary ...........................................................31
Figure 35 Sam.gov Questions for Subrecipients........................................................................32
Figure 36 Additional SAM.gov questions for Subrecipients........................................................32
Figure 37 Five Highest Paid Officers for Subrecipients or Beneficiaries.....................................33
Figure 38 Subrecipients Entered................................................................................................33
Figure 39 Subaward Bulk Upload(1)..........................................................................................34
Figure 40 Subaward Bulk Upload(2)..........................................................................................34
Figure41 Subaward Reporting...................................................................................................35
Figure42 Subaward Entered......................................................................................................35
Figure 43 Expenditures>$50,000...............................................................................................37
Figure 44 Aggregated Expenditures <$50,000...........................................................................37
Figure 45 Payments to Individuals..............................................................................................38
Figure 46 Tax Offset Provision Screen.......................................................................................39
Figure 47 Official Certification.....................................................................................................39
Figure 48 Summary of Reported Information..............................................................................40
Figure 49 Submission Verification..............................................................................................40
Figure 50 Submission Verification with additional language.......................................................41
Figure 51 State, Local and Tribal Support Landing Page...........................................................42
Figure52 My Compliance Reports.............................................................................................43
Figure53 Account.......................................................................................................................43
Figure54 Account Name............................................................................................................43
Figure55 Landing Page..............................................................................................................44
Figure56 Certification.................................................................................................................44
Figure 57 Official Certification of Authorization...........................................................................45
Figure58 Designation Form.......................................................................................................45
Figure 59 Designation of Account Administrator, Point of Contact of Reporting and Authorized
Representativefor Reporting......................................................................................................45
Figure60 Designation Form.......................................................................................................47
Figure61 Bulk Upload pop up....................................................................................................50
Figure 62 File uploaded message...............................................................................................51
Figure 63 File added to Bulk Upload portal.................................................................................51
Figure 64 Listing of Bulk Upload Errors......................................................................................51
Figure 65 Bulk Upload Creation..................................................................................................52
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide ii
U S. DEPARTMENT OF THE TREASURY
Section I. Reporting Basics
a) Overview
This document provides information on using Treasury's Portal to submit the required
Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Project and Expenditure (P&E)
reports. It is a supplement to the Compliance and Reporting Guidance (Reporting Guidance),
which contains relevant information and guidance on the reporting requirements.
Additionally, you should visit Treasury's SLFRF home page for the latest guidance and updates
on programmatic and reporting topics, as well as information on Treasury's Interim Final Rule
(IFR).
Each SLFRF recipient is required to submit periodic reports with current performance and
financial information including background information about the SLFRF projects that are the
subjects of the reports; and financial information with details about obligations, expenditures,
direct payments, and subawards.
b) What is Covered in this User Guide?
This User Guide contains detailed guidance and instructions for SLFRF recipients in using
Treasury's Portal for submitting the Project and Expenditure reports. All recipients must submit
the required reports via Treasury's Portal. This guide is not comprehensive and is meant to be
used in conjunction with the documents mentioned above.
This User Guide provides detailed instructions to help recipients enter and submit the following:
• Project data
• Subrecipient data
• Subaward data
• Expenditure data
• Project and Expenditure Bulk Upload Templates
c) Designating Staff for Key Roles in Managing SLFRF Reports User Designations
SLFRF recipients are required to designate staff or officials for the following three roles in
managing reports for their SLFRF award. Recipients must make the required designations prior
to accessing Treasury's Portal. The required roles are as follows:
Account Administrator for the SLFRF award has the administrative role of maintaining the
names and contact information of the designated individuals for SLFRF reporting. The
Account Administrator is also responsible for working within your organization to determine
its designees for the roles of Point of Contact for Reporting and Authorized Representative
for Reporting and providing their names and contact information via Treasury's Portal.
Finally, the Account Administrator is responsible for making any changes or updates to the
user roles as needed over the award period. We recommend that the Account Administrator
identify an individual to serve in his/her place in the event of staff changes.
• Point of Contact for Reporting is the primary contact for receiving official Treasury
notifications about reporting on the SLFRF award, including alerts about upcoming
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide
U.S. DEPARTMENT OF THE TREASURY
reporting, requirements, and deadlines. The Point of Contact for Reporting is responsible for
completing the SLFRF reports.
Authorized Representative for Reporting or ARR is responsible for certifying and
submitting official reports on behalf of the SLFRF recipient. Treasury will accept reports or
other official communications only when submitted by the Authorized Representative for
Reporting. The Authorized Representative for Reporting is also responsible for
communications with Treasury on such matters as extension requests and amendments of
previously submitted reports. The official reports may include special reports, quarterly or
annual reports, interim reports, and final reports.
Some key items to note:
• Each designated individual must register with ID.me or Login.gov for gaining access to
Treasury's Portal.
• Users who have previously registered through ID.me may continue to access Treasury's
Portal through that method. This link includes further instructions.
• If you have not previously registered with ID.me, you should register through Login.gov
following this link. The following links provide additional information:
o https://Iogin.gov/create-an-account/
o https://login.gov/help/qet-started/create-your-account/
• An individual may be designated for multiple roles. For example, the individual
designated as the Point of Contact for Reporting may also be designated as the
Authorized Representative for Reporting.
• The recipient may designate one individual for all three roles.
• Multiple individuals can be designated for each role.
• An organization may make changes and updates to the list of designation individuals
whenever needed. These changes must be processed by the Account Administrator.
Refer to Appendix A for guidance on designating individuals for the three roles.
The designated individuals' names and contact information will be pre -populated in the
"Recipient Profile" portion of the recipient's SLFRF reports, and recipients will be able to update
the information, if necessary.
Please contact SLFRP(a-)-treasury.gov for additional information on procedures for registering
with ID.me or Login.gov.
d) Questions?
If you have any questions about the SLFRF program's reporting requirements, please contact
us by email via SLFRP(a)treasury.gov.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide
0U S. DEPARTMENT OF THE TREASURY
Section II. Navigation and Logistics
a) Login to Landing Page and Portal Navigation
After logging into Treasury's Portal, the landing page (see Figure 1) will appear listing the
Treasury's Office of Recovery Programs (ORP)-administered program for which your organization
may be eligible.
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Figure 1 Landing Page
From the landing page, select Go to Your Reports or Compliance Reports on the left side panel
to be taken to a list of options for the programs you have access to under the Report Selection
section.
At this time, you may select the Project and Expenditures report.
Each listed report constitutes a link to that specific report's online forms. Selecting a report from
the landing page will open the first in a series of screens.
To begin completing a specific report, click on Provide Information for the given report. Refer to
the Reporting Guidance for details about each type of required report for submittal.
The Navigation Bar (see Figure 2) on the left of Treasury's Portal will allow you to freely move
between screens.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 3
,—h U S. DEPARTMENT OF THE TREASURY
IRecipient Profile
Project Overview
Subrecipients/
Beneficiaries
Subawards/Direct
Payments
Expenditures
Recipient Spedhc
Certification
Figure 2 Navigation Bar
b) Helpful Tips/Shortcuts for Submitting Data to Treasury's Portal
Treasury's Portal leads you through a series of online forms that, when completed, will fulfill
your reporting obligations. While navigating through Treasury's Portal and submitting required
information, users will have the option of manually entering data directly into Treasury's Portal
or providing information via a bulk upload file that includes all relevant information in a Treasury
approved process and format.
1. Bulk File Upload Files
Recipients can use the bulk upload function for providing required information for the modules
listed here:
• Project Overview
• Subrecipients
• Subawards
• Expenditures
When using the bulk upload, recipients must provide the required information in specified
formats and use the Treasury approved templates for each respective bulk upload. Recipients
must download each of the templates separately from within the relevant Treasury's Portal
module.
Please see Appendix B — Bulk File Upload Overview for complete guidance on using this
important function.
Modules accepting bulk upload files are clearly marked in Treasury's Portal and identified in
later sections of this User Guide. The template for each upload file is available in the relevant
module for download (see Figure 3).
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 4
U.S. DEPARTMENT OF THE TREASURY
NO
General Project Information
Project Expenditure Category Group
1-Public Hraltb
Project Expenditure Category
1.1-COVID-19 Vaccutatioc
t.. Download the Project 6aselirre TenxNate ,t. Upload Proact Baseline Template
Figure 3 Sample Bulk Upload Icon
All bulk file templates download in the .xIs format, but these files must be converted to .csv
format to properly upload. When you click the upload button you will be directed to an upload
screen. You can either choose to add files or drag and drop files to initiate the bulk upload
(see Figure 4). Refer to Appendix B for additional instructions to submit bulk upload file.
a Add Projects - Bulk
Instructions
Step 1- Upload File
Step 2 - Select "Validate" to ensure your data meets the field requirements
Step 3 - If errors exist, correct and select "Update'
Step 4 - Select "Validate" repeat step 3 and 4 if additional errors exist
Step 5 - Select' Create" to generate records and complete process
Upload File
t Upload Files Ordropfiles
Em
Project Expenditure Category .. Sub Category .. Funded Proj
Figure 4 Successful Bulk Upload Example
Treasury's Portal will reject the file if an incorrect template, data format, or file format other
than .csv is used for upload (see Figure 5). Treasury's Portal will display an error message on
screen if the bulk data upload file contains errors. If you receive an error message, you will
need to correct the errors either in the bulk upload file or on screen and re -submit the corrected
version.
There are three common Bulk File Upload errors as described below (see Figure 5):
• Blank Data: When a required field is left blank within your bulk upload file, the specific
bulk upload file row and cell number will be provided on the screen. In the example
below, the user made an error pertaining to the "Completion Status" and the error is
located in Column F, Row 9.
• Invalid Data: Invalid data includes any type of data (numeric or text) that does not
meet the requirements set forth in the Help Text within each bulk upload template. In
the example below, the user made an error pertaining to the "Adopted Budget" and
the error is located in Column G, Row 9.
• Duplicate Data: Duplicate data includes any type of data (numeric or text) that is
repeated in the same column when the Help Text within a bulk upload template
requires a unique entry. For example, unique numbers should be provided for the
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 5
0 U.S. DEPARTMENT OF THE TREASURY
project identification number. In the example below, the user made an error pertaining
to the "Project Identification Number" and the error is in Column E, Row 8.
0
Download - Export Errors
IMI
Row Column Field
Error Message
8 E Project_Identlfication_Number_c
-- (Project_Aentifxation Number_c):1.2Test:salreac,
- use
9 G Adopted Budget_c C„.
(Adopter Budget_c): Please providean Adopted Budget
—� (Completlon_Status_c): Project status ofcompletion is
9 F Completlon_Status_c
required.
v Project Expenditure Category
Sub Category Funded Pro
1-Public Health
1.10-Mental Health Services asdf
b Public Health
1.10-Mental Health Services test 2
Figure 5 Bulk Upload Validation Screen
2. Manual Data Entry
Manual data entry requires you to provide inputs as instructed on the screen. Manual inputs are
described in detail below for each section of this user guide.
Note: An asterisk indicates a required field. Entry into the field is
required before you can save or proceed to the next screen.
Your inputs will be subject to validation by Treasury's Portal to ensure that the data provided is
consistent with expected format or description (e.g., entering "one hundred" instead of 100). If a
given data entry fails a validation rule, Treasury's Portal will display an error for you to address.
You will not be able to submit manually entered data that does not satisfy the data validation rules.
3. Narrative Boxes
When filling out detailed narratives, you are encouraged to type out responses in a word
processing application (such as Microsoft Word) to minimize grammatical errors, track word
count, and concisely answer all required narrative details. You can then copy and paste the final
written narratives directly into the text boxes.
The text boxes (see Figure 6) can be expanded by clicking and dragging the icon in the bottom -
right corner.
Project Description
Figure 6 Manual Validation Text Box
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 6
0 U.S. DEPARTMENT OF THE TREASURY
4. Corrections and Resubmissions
In the event a file is uploaded, or information is entered into Treasury's Portal, the information
will be accepted by Treasury's Portal as a record.
After a recipient's submission has been certified and submitted in the system by the ARR, it can
be corrected in the Portal by selecting the Unsubmit button. Recipients may unsubmit, then
resubmit their Project and expenditure Report any time before the reporting deadline (see
Figure 7).
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Figure 7 Sidebar indicating Unsubmit Button
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 7
0 U S. DEPARTMENT OF THE TREASURY
Section III. Reporting Requirements
a) Reporting Requirements by Recipient
For the SLFRF program, reporting requirements
vary by recipient
type, as shown
in the table
below. Detailed instructions for completion
and submission
of each report are
covered in Part 2
of the Reporting Guidance.
Project and
Recovery •
Tier Recipientlan
-..rt
Expenditure
Performance
Report-..
States, U.S. territories,
By August 31,
By January 31,
By August 31,
metropolitan cities and
2021 or 60 days
2022, and then
2021 or 60 days
counties with a population
after receiving
30 days after the
after receiving
1 that exceeds 250,000
funding if
end of each
funding, and
residents
funding was
quarter
annually
received by
thereafter'
thereafter by
October 15, with
expenditures by
July 312
Metropolitan cities and
Not required
counties with a population
category
2
below 250,000 residents
which received more than
$10 million in SLFRF
funding
Tribal Governments which
3
received more than $30
million in SLFRF funding
Tribal Governments which
By April 30,
4
received less than $30
2022, and then
million in SLFRF funding
annually
thereafter
Metropolitan cities and
counties with a population
5
below 250,000 residents
which received less than
$10 million in SLFRF
funding
NEUs
Not required
6
b) Project and Expenditure Report Requirements
1. Quarterly Reporting
The following recipients are required to submit quarterly Project and Expenditure Reports:
• States, and U.S. territories
' Interim final rule Page 111
2 Interim final rule page 112
s Interim final rule Page 111
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 8
'T' U.S. DEPARTMENT OF THE TREASURY
• Metropolitan cities and counties with population that exceeds 250,000 residents
• Metropolitan cities and counties with a population below 250,000 residents which received
more than $10 million in SLFRF funding
• Tribal Governments that received more than $30 million in SLFRF funding
For these recipients, the initial quarterly Project and Expenditure Report will cover the period
from March 3, 2021 to December 31, 2021 and must be submitted to Treasury by January 31,
2022. The subsequent quarterly reports will cover one calendar quarter and must be submitted
to Treasury within 30 calendar days after the end of each calendar quarter
States and territories should continue to submit the monthly NEU/Non-UGLG distribution
information through the separate module in Treasury's Portal.
2. Annual Reporting
The following recipients are required to submit annual Project and Expenditure Reports:
• Tribal Governments that received less than $30 million in SLFRF funding
• Metropolitan cities and counties with a population below 250,000 residents which received
less than $10 million in SLFRF funding
• Non -Entitlement Units of Local Government (NEU). To facilitate reporting, each NEU will
need a NEU Recipient Number. This is a unique identification code for each NEU assigned
by the State or U.S. Territory to the NEU as part of its request for funding.
For these recipients, the initial Project and Expenditure Report will cover from March 3, 2021 to
March 31, 2022 and must be submitted to Treasury by April 30, 2022. The subsequent annual
reports will cover one calendar year and must be submitted to Treasury by April 30 each year.
c) Key Concepts for Reporting
The following concept structure applies to all report types:
Expenditure Categories
• Each recipient is required to report the obligations and expenditures by project
according to the corresponding Expenditure Category (EC). As noted in the
Reporting Guidance, there are a wide range of eligible uses of the SLFRF funds,
and Treasury must be able to track how funds are used by recipients for oversight
and transparency purposes. In addition, States, U.S. territories and metropolitan
cities and counties with a population over 250,000 also need to provide the
adopted budget for each project.
o An obligation is an order placed — such as a contract — and similar
transactions that require payment.
o An expenditure is when the service has been rendered or the good has been
delivered to the entity, and payment is due.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide
0 U.S. DEPARTMENT OF THE TREASURY
l' o The adopted budget is the budget adopted for each project by a recipient
associated with SLFRF funds. Recipients will enter the Adopted Budget
based on information that exists currently in the recipient's financial systems
and the recipient's established budget process. Treasury understands that
recipients may use different budget processes. For example, a recipient may
consider a project budgeted once a legislature has appropriated funds;
whereas another recipient may consider a project budgeted at the moment
when the funds have been obligated. Note that Treasury is not approving or
pre -approving projects or budgets. Treasury will use this information to better
understand the intended impact, identify opportunities for technical
assistance, and understand the recipient's progress in program
implementation. Treasury is also collecting additional descriptive information
about the budget process in order to better understand the context of
recipients' budget processes.
• For each project, the recipient will be asked to select the appropriate Expenditure
Category based on the scope of the project (as described in Appendix 1 of the
Reporting Guidance). Projects should be scoped to align to a single Expenditure
Category.
• The Expenditure Categories are important not only for tracking projects and
expenditures, but also because for certain Expenditure Categories you will need to
provide additional programmatic data. You will see them referred to regularly
throughout the Reporting Guidance and in this User Guide with "EC" followed by a
number.
• _Appendix C includes the full list of the 66 Expenditure Categories4, which refers to
the detailed level. For instance, 1.1 is the EC related to Public Health: 1.1 COVID-
19 Vaccination.
• While 66 Expenditure Categories are identified, they are a very broad categorization
— each Expenditure Category could include many different programs and activities.
2. Project
• A project is defined as a grouping of closely related activities that together are
intended to achieve a specific goal or directed toward a common purpose.
• These activities can include new or existing services, funded in whole or in part by
the SLFRF award.
• Within this broad definition, recipients have flexibility to define their projects in a way
that provides the greatest clarity on the work which will be performed.
• Each project must align to one Expenditure Category. Projects break down an
Expenditure Category into more detail.
• You are required to define projects at a sufficient level of granularity to be able to do
any programmatic reporting that is required.
' Included in Appendix 1 of the Reporting Guidance
Coronavirus State and Local Fiscal Recovery Funds:
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0 U.S. DEPARTMENT OF THE TREASURY
• For each Expenditure Category you use funding for, you will have one or more
projects.
• For each project, you will need to track obligations and expenditures, as well as any
subawards made.
Figure 8 depicts the relationship between EC and multiple projects.
Figure 8 Relationship between Expenditure Categories and Multiple Projects
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 11
0 U.S. DEPARTMENT OF THE TREASURY
Section IV. Project and Expenditure Report
The Project and Expenditure Report provides information on projects funded, expenditures, and
contracts and subawards over $50,000, and other information required from recipients. Multiple
modules or "screens" will help navigate recipients through the Project and Expenditure Report in
Treasury's Portal as follows:
a) Recipient Profile
b) Project Overview
c) Subrecipients/Beneficiaries
d) Subawards/Direct Payments
e) Expenditures
f) Recipient Specific
g) Certification
The following sections describe the reporting steps and information to be collected in each module.
a) Recipient Profile
Upon login, you will be directed to the recipient information page, which is intended to verify
relevant information in Treasury's Portal. On this screen, you will review and confirm key
information on your organization, and input information required for the Project and Expenditure
Report. Recipient Profile information will be pre -populated from your SLFRF Application file (see
Figure 11). If you have previously entered a DUNS (+4) number, it will appear here.
1. Review and confirm your Recipient Profile prepopulated from your SLFRF Application
file (see Figure 9).
2. If you have a Recipient DUNS (+4) number and the field is not populated, update as
necessary.
3. Verify the names and contact information for individuals the recipient has designated for
key reporting roles for the SLFRF program displayed on the screen (see Figure 10).
Recipient Information
DUNSO 123456782
Addresso
571 State Park Road 56
DUNS (-4)o
Address 2e
TIN* 987654322
Address 3*
Legal Entity Names Sample Recipient
City*
Livingston
Type*
StateJerritory*
TX
FAINO
Zip5e
77351
CFDA NaO
Zip+40
5731
Reporting Tier* Tier 2. Metropolitan cities and
counties with a population below
250,000 residents which i ecelveci
more than $10 million In SLFRF
funding
Please report discrepancies (if any) on the Recipient Information
Figure 9 Recipient Information
Coronavirus State and Local Fiscal Recovery Funds:
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0 U.S. DEPARTMENT OF THE TREASURY
Point of Contact List
'./
Nac:c .. Tula
)-h-
i hn
Phone v Emai! Roles
111-222-3333 m gov SLFRF Account Administrator:SLFRF-Authorize.
111.222.3333 is gov SLFRF-Account Administrator:SLFRF.Authorize_.
Figure 10 Point of Contact List
If changes are needed to the information displayed on the screen, use the textbox (see Figure
11). Please refer to the instructions in Appendix A if the updates are associated with reporting
roles or contact SLFRP(a)-treasury.gov.
4. For States, U.S. territories, and metropolitan cities and counties with a population over
250,000, provide the answers to the following two questions (see Figure 11):
Who approves the budget in your jurisdiction? Select from the picklist as
follows: Legislature; Executive; Legislature & Executive; Other.
o If Other, specify who approves the budget. Please include information
about the role or function, not an individual's name.
Is your budget considered executed at the point of obligation? Select "Yes" or
"No". Please note that if you select "Yes" and your budget is considered
executed at the point of obligation, then your adopted budget and total dollar
value of obligations for each project would be the same.
'Who approves the budget in your jurisdiction?
I
Is your budget considered executed at the point of obligation?
--None--
Co npkte 7is 1`,e4
Figure 11 Budget Approval and Obligation
Treasury is requiring descriptive information about budget processes to support analysis
of adopted budget information. Treasury is collecting adopted budget information to
better understand the intended impact of recipient projects and help tell the story of how
these funds are used, identify opportunities for technical assistance, and understand the
recipient's progress in program implementation. Treasury is requesting this descriptive
information to inform these efforts.
Treasury is not approving or pre -approving projects or budgets. Treasury also
recognizes that recipients may adjust project budgets over time, and recipients will have
the ability to reflect these changes in future reporting.
5. Complete the SAM.gov Registration and Executive Compensation information.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 13
U S. DEPARTMENT OF THE TREASURY
a. Use the dropdown (see Figure 12) to confirm your entity's SAM.gov status and
Executive Compensation reporting eligibility questions.
Is the Recipient Registered in SAM.Gov?
None--
Figure 12 SAM.gov question
b. If you are registered in SAM.gov, select "Yes" from the picklist and move on to Step
6 below.
c. If you are not registered in SAM.gov, select "No" from the picklist. Two additional
questions will populate the space below (see Figure 13).
'Is the Recipient Registered in SAM.Gov?
N0 � I
In the preceding fiscal year, did recipient receive 80% or more of its annual gross revenue from federal funds?
--None--
In the preceding fiscal year, did recipient receive $25 million or more of its annual gross revenue frorn federal funds?
--Xone--
Figure 13 Additional SAM.gov questions (1)
d. If the recipient received 80% or more of its annual gross revenue from federal funds
AND the recipient received $25 million or more of its annual gross revenue from
federal funds, an additional question will appear (see Figure 14). If the answer is
"No" to any of these two questions, move on to step 6 below.
Is the Recipient Registered in SAM.Gov?
No .
In the preceding fiscal year, did recipient receive 80% or more of its annual gross revenue from federal funds?
Yes
'In the preceding fiscal year. did recipient receive $25 million or more of its annual gross revenue from federal funds?
Is the "total compensation" for the organization's five highest paid officers publicly listed or otherwise listed in SAM.gov?
--\-one--
Figure 14 Additional Sam.gov questions (2)
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 14
0U S. DEPARTMENT of THE TREASURY
e. Select "Yes" if the total compensation for the organization's five highest paid officers
is publicly listed or otherwise listed in SAM.gov and move on to Step 6 below.
f. Select "No" if the total compensation for the organization's five highest paid officers
is not publicly listed or otherwise listed in SAM.gov. Enter the name(s) of the
officer(s) in the chart that will appear (see Figure 15) and the total compensation
received by each. If fewer than five (5) officers exist, enter "N/A" and $0 in the empty
field(s).
I f no. Dlease enter the information below. if number of officers is less than 5. please enter N/A for Name and 0 for Total Compensation.01111
Figure 15 Record of Highest Paid Officer
6. Once all fields have been reviewed and verified, click the Save button to save your
progress, then click the Next button to proceed to the following screen.
b) Project Overview
Recipients are required to enter all projects funded through SLFRF funds as part of their Project
and Expenditure Report. Once projects are entered, they are viewable on the Project Overview
screen and can be updated in future reporting periods.
There are a couple of things to keep in mind when planning and executing your project
inventory entry:
Manual versus Bulk Upload Entry: There are two ways to enter project information —
manual data entry and bulk upload. Bulk upload templates are specific to the project's
expenditure category group. Recipients may upload information for multiple projects
within the same expenditure category group template simultaneously. Appendix B
provides step by step instructions for using the bulk upload option.
Due to the different data collected across expenditure categories, you should not use the
same bulk upload template from one expenditure category group to another.
No Projects Available Option: If your jurisdiction has not yet identified any projects to
report, please know that maintaining a project list is a core requirement of the SLFRF
program.
For the Project and Expenditure Report due January 31, 2022, in the event recipients
have no projects available for entry, an option has been included in Treasury's Portal to
allow recipients to select "No Projects Available" in lieu of adding projects not otherwise
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 15
0 U.S. DEPARTMENT OF THE TREASURY
approved. Selecting this option will require providing a written explanation and may
result in additional compliance follow-up from Treasury.
To utilize this option, on the Add Project screen
1. Select "No Projects Available" from the Project Expenditure Category Group
(See Figure 16).
2. Select "No Projects Available" from the Project Expenditure Category (see
Figure 17)
3. Enter in a Project Name of your choosing (See Figure 17).
4. Enter a description as to the rationale for no projects being available for
reporting.
Add Protect
General Project Infprmat�on
Project Expenditure Category Group
..None-.
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1Mu�aHoalN
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a Aerw+oa.
Project Description
Figure 16 No Projects Available Option
Add Project (S
General Project Information
Project Expenditure Category Group
No Projects Available
Project Expenditure Category
No Projects Available
Please note: at this time. obligations and expenditures reported under Expenditure Category: No Projects Available
do not need to have subrecipients. subawards. or expenditures separately reported.
'Project Name
Project Description
Figure 17 No Projects Available Entry Screen
• Non -Infrastructure and Infrastructure Projects Programmatic Data: Treasury
requests various programmatic data or impact measures for projects in several non -
infrastructure (i.e., projects in EC 1 — 4) and infrastructure projects (i.e., projects in EC
5.1 — 5.17). The programmatic data can be provided via manual project entry or via bulk
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 16
0U.S. DEPARTMENT OF THE TREASURY
upload templates. Appendix B provides step by step instructions for using the bulk
upload option for projects with programmatic data. Appendix D provides additional detail _.
on the programmatic data requested by EC. Treasury recognizes that some
programmatic data may not be available until a project starts.
Infrastructure Projects with expected total cost over $10M: Information for
infrastructure projects with expected total cost over $10 million must be entered
manually at this time in Treasury's Portal. Appendix D provides additional detail on the
programmatic data requested by EC.
When creating infrastructure projects via bulk upload, it is important to re -open those
project records to manually complete fields related to costs over $10M.
Transfers to NEUs (EC 7.4) (only applicable to States and U.S. territories): States
and U.S. territories should report any transfers to NEUs as part of the separate
NEU/Non-UGLG module. A project cannot be added under EC 7.4.
Recipients should refer to Appendix C when planning your project inventory entry, as it includes
a table identifying which ECs require the programmatic data. The table also maps each EC to its
appropriate bulk upload template.
All projects, regardless of Expenditure Category, require a set of "standard" data fields. Some of
these fields, such as project name and project ID, are static and do not change across reporting
periods. Other fields, such as status of completion and total obligations, will change across
reporting periods.
On the Project Overview Screen, recipients can view previously established projects and enter
new projects (see Figure 18). The screen displays the total number of projects and total
obligations for the recipient. The screen also displays the following for each project entered:
project name, project ID, adopted budget (if applicable), total obligations, total expenditures,
expenditure category, project status, subaward status, and expenditure status. To go directly to
a project to edit or add information, click the colored green or red status button for that project.
IsFor Project Status, the green check icon indicates all required fields have been answered.
For Subaward Status and Expenditure Status, this indicates that at least one subaward or
expenditure entry has been made.
For Project Status, the yellow pencil icon indicates that the sum of all obligation or
expenditure amounts associated with the project is not equal to that project's total obligations or
expenditures.
IsFor Project Status, the red pencil icon indicates that not all required fields have been
answered. For Subaward Status and Expenditure Status, this indicates that no subaward or
expenditure entries have been made.
To add a new project from this screen, click the Add New Project button. You may need to
refresh your browser screen to see your previous new entries.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 17
ANIL
U.S. DEPARTMENT OF THE TREASURY
My Projects
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Total Obligations
Total Expenditures:
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• Re ms Mr page: 10
Page; 1 of 3 r
Projec[Name
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_ Total Obligations ., _ Total
Expenditures v Es Penditure Categary Projecrstatus
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Expenditure Status
1.1 test
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$1.000.000.00
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ID
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Q
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lest
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w
Communities
- 100test
7896541
$20.00
S20.00 4P,—wm Pay ■
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.: test
74
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Figure 18 My Projects Screen Example
c) Add project manually
1. Select the Project Expenditure Category Group and Project Expenditure Category from
the picklists. Selection of Expenditure Category drives the template by which you will
manually enter the project data (see Figures 19 through 22). To view all of the ECs,
scrolling may be necessary.
Add Project
General Project Information
P,cI<: E*penditureCategory Group
twd:<MUM
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. xry <a to P.a�rRp:�t..�uteh �mwaedCannunrte-
SIM�strunun
a.Rere�we RK��^<n:
Figure 19 Project Expenditure Category Group
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 18
0 U.S. DEPARTMENT OF THE TREASURY
Add Project
General Project Information
Project Expenditure Category Group
I -Pubbe Health
Project Expenditure Category
s�wa..rw...,aMw:ecmw.•..c»,.x+a+r
i aw W e-, c,k.,p ww«w.ro. aw....,e oa«.vaa s.n> scr+wx
Figure 20 Project Expenditure Category
2. Note that once you select values from the Project Expenditure Category Group and the
Project Expenditure Category picklists, the bulk download and upload links will appear
(see Figure 21). As you are entering the information manually, go to step 3.
-Project Expenditure Category Group
I-Pubh, Health
• Project Expenditure Category
1.1-COVID-I9 t'ettwenm
,_1—iow. Pro;Kt. a ... ;na TemPllte vW.ae r,.w-@aaeluK-emdatx
Figure 21 Bulk Upload for EC 1.1
3. Enter the project name.
4. Enter the unique project identification number you assigned to the project. Do not use
duplicate project numbers for multiple projects.
5. Select the completion status of the project from the drop -down list. Options are:
• Not started
• Completed less than 50%
• Completed 50% or more
• Completed
6. For States, U.S territories and metropolitan cities and counties with population over
250,000, enter the adopted budget for the project.
7. Enter the total dollar value of obligations for this project. If funds have not been
obligated, enter "0".
8. Enter the total dollar value of expenditures for this project. If expenditures have yet to be
made, enter "0".
• Note — Recipients should ensure that Total Expenditures are less than or equal
to Total Obligations for each project. Treasury's Portal will otherwise return an
error.
Ift-
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 19
0U.S. DEPARTMENT OF THE TREASURY
9. Provide a description for the project between 50 to 250 words. Treasury encourages
recipients to include a description of the population they are serving, the desired impact,
and how this impact will be measured.
10. For projects reported under the Project Expenditure Categories EC1: Public Health,
EC2: Negative Economic Impact and EC3: Services to Disproportionately Impacted
Communities, provide answers to the questions "Does this project include a capital
expenditure"? If "Yes", what is the total expected cost of the capital expenditure,
including pre -development costs? If the answer is "No", include a zero for the expected
total cost of the capital expenditure.
11. If the project earns income or has expended that income, enter the total dollar value of
program income earned and Program income expended in the fields of the same name,
respectively. This field is optional.
12. If the project is in an EC which requires additional programmatic data, additional fields
will display on the screen. Please see Section IVA below for more information on
providing programmatic data and Appendix D for more information on the programmatic
indicators themselves.
General Project Information
-Nowt E>wpeW.— Category G,.p
'PrPject Eepe fture Category
1 i-COt'II5 I9Cmron?rv^�rp
w:
Qcrptcd E.rage-:
'Status tc (:crnyk:ion
'Project D—I lWlon
Prpgram Income Earneee
'Clow NIe peajec[ IPcloee a capital eape{Waure?
Add Project a
T9GI OUa.gota:so vial Caper Ji,::re
rProg{em IMpme ExpeMeOe
Figure 22 Project Entry Screen
Once all of the above information is entered, click the Add Project button, then click the Next
button to proceed to the following screen or you can stay on this screen and continue adding
projects to your project inventory. Refer to Figure 22.
d) Programmatic Data for Projects
As noted above, projects in several ECs require programmatic data in addition to the standard
project information covered above and as described in Part B.3.i and B.3.j of the Reporting
Guidance. Appendix D provides additional detail on the measures and information required, by
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 20
U S. DEPARTMENT OF THE TREASURY
Expenditure Category. This information should be provided at the project -level (e.g.,
disaggregated by project if the recipient has multiple projects in a single EC).
Programmatic data can be provided via the manual project entry process described above, or in
some cases via bulk upload using the Expenditure Category -specific templates, described in
Section IV.e and Appendix B.
For example, to manually enter a new project in Expenditure Category 1.9 (see Figure 23)
Payroll Cost for Public Health, Safety, and other Public Sector Staff Resp, the recipient should:
1. Follow steps 1 — 11 in Section IV.c.1 above.
2. Populate the programmatic data field for "Number of government FTEs responding to
COVID-19 supported under this authority" (see Figure 24).
3. Once all of the above information is entered, click Add Project.
4. Click the Next button to proceed to the following screen.
Add Project
General Project Information
Project Expenditure Category Group
1-Public Heath
Project Expenditure Category
1.9-➢—U C.- for PAI. H-11h, safcr. anc Url:,r Fi;b;, It---r irac `tt,p
., I I r",!I, 1 1 T .plate ,- Vuxum P,14 F.C. 1.9T 'ur
-Project Name 'Recipient Project IDe
iI
Adopted Budget -Total Ouigat—a -Total Eapenditurese
-Statusto Completlon
'Project Desorption
Program Income Eanm de Program Income Expendede
' Dda th6 Project Include a caplGl expen�nlre?
Figure 23 Manual Entry for EC 1.9
Additional Questions
•Number ofgovernrnem FTE resp mdingtoCOVID-19 supported under this authority
Figure 24 Programmatic Data for EC 1,9
If entering projects via bulk upload, recipients should populate the programmatic data columns
contained in the appropriate EC's bulk upload template.
Refer to Appendix D for a full listing of project Expenditure Categories with detail on the
additional information needed for specific categories. Appendix C provides a helpful table
mapping each Expenditure Category to the bulk upload template recipients should use if
inputting or updating projects via the bulk upload method.
lxl
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 21
0 U.S. DEPARTMENT OF THE TREASURY
Projects entered into the system can be edited or deleted before final submission. To edit a
project, open the project from the My Projects screen. To delete a project, use the Delete
Project Button. If a report is already submitted, users will need to un-submit to edit or delete a
project record. See Figure 25.
E
:..owiMYq�[l4¢Ulf i<+r4Yww�ti4K.!
10
Figure 25 Edit and Delete Project Screen
1. Premium Pay (EC 4.1 and EC 4.2)
If EC 4.1 or 4.2 is selected as the project expenditure category, recipients will need to provide
additional data.
Add Project
General Project Information
-Project Expenditure Category Group
4-P—um Pa%
Project Expenditure Category
4.1-Pubtie Sntor Emploree>
.yD—load the Project EC 41-4.2 Template .L Upload Pnolert FC. 4.'1 4.2 Tenplatf
Project Name 'Recipient Project ID,,
Adopted Budget 'Total Obligationse -Total Expenditures*
-Status to Completion
No -
Project Description
Prcgran,.Irco %,Earned* Program Income Expendede
0
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 22
U.S. DEPARTMENT OF THE TREASURY
Additional Questions
Sectors Designated as Essential Critical lnfrastructureo
Number of workers !c• oe served
. r_riuro'a; Van a.>ie.
Figure 26 Premium Pay Screen and Additional Questions
In addition, recipients need to provide additional information in regard to Premium Pay, as
reflected in Figure 26.
Note - Recipients that are either creating or supporting a Premium Pay program may only
provide premium pay to eligible workers, e.g., workers needed to maintain continuity of
operations of essential critical infrastructure sectors (see sector list below), for essential work,
e.g., work that is not performed while teleworking from a residence; and involves either:
• regular, in -person interactions with patients, the public, or coworkers of the individual
that is performing the work; or
• regular physical handling of items that were handled by, or are to be handled by,
patients, the public, or coworkers of the individual that is performing the work.
Sectors designated as essential critical infrastructure sectors: Recipients should refer to
the list of sectors below when providing information for this question. Recipients may also
refer to this list of sectors on the Subaward screens (see section IV.q) to answer the
question: Employer sector for all subawards to third -party employers (i.e., employers other
than the State, local, or Tribal government).
Any work performed by an employee of a State, local, or Tribal government;
Behavioral health work;
Biomedical Research;
Dental care work;
Educational work, school nutrition work, and other work required to operate a school facility;
Election's work;
Emergency response;
Family or childcare;
Grocery stores, restaurants, food production, and food delivery
Health care;
Home- and community -based health care or assistance with activities of daily living;
Laundry work;
Maintenance work;
Medical testing and diagnostics;
Pharmacy;
Public health work;
1111111mol
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 23
U.S. DEPARTMENT OF THE TREASURY
SectorsDesignated as Essential Critical Infrastructure Sectors
Sanitation, disinfection, and cleaning work;
Social services work;
Solid waste or hazardous materials management, response, and cleanup work;
Transportation and warehousing;
Vital services to Tribes;
Work at hotel and commercial lodging facilities that are used for COVID-19 mitigation and containment;
Work in a mortuary;
Work in critical clinical research, development, and testing necessary for COVID-19 response.
Work requiring physical interaction with patients;
Other
Beyond this list, the chief executive (or equivalent) of a recipient government may designate
additional non-public sectors as critical so long as doing so is necessary to protecting the health
and wellbeing of the residents of such jurisdictions.
Premium Pay Narrative: Premium pay must be responsive to eligible workers performing
essential work during the public health emergency. For groups of workers that do not meet one
of the two criteria below, Recipients must submit a written justification to Treasury describing
how the premium pay or grant is responsive to workers performing essential work during the
public health emergency:
1. Eligible worker receiving premium pay is earning (with the premium included) below 150
percent of their residing state or county's average annual wage for all occupations, as
defined by the Bureau of Labor Statistics Occupational Employment and Wage
Statistics5, whichever is higher, on an annual basis; or
2. Eligible worker receiving premium pay is not exempt from the Fair Labor Standards Act
overtime provisions.
2. Infrastructure Projects Programmatic Data (EC 5)
Programmatic data is requested for Infrastructure projects in addition to data uploaded by bulk
template. That additional programmatic data can only be entered manually at this time in
Treasury's Portal.
If adding an infrastructure project via the bulk upload method, recipients will be asked to provide
additional data in Treasury's Portal screens manually (see Figure 27 for example of a project
providing water or sewer services). Alternatively, recipients can enter all infrastructure project
information manually. Reference Appendix D for detailed information on infrastructure project
entry and the Reporting Guidance for more general information on infrastructure project entry.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 24
0 J S. DEPARTMENT OF THE TREASURY
Additional Questions
'ProJected/M-Walconstructionsta date -acted/acwwkgdKlondeParati dv4 e _
'tocallon Typettor broadband, Beosloatial location data) 'location Detallse
r_...._.....--- . _ . _ _.__
Public Water System(PNS) ID Numbero - National Pollutant Dlnhazge Elimination SWtem{NPDES) Permit Numbere _-
Figure 27 Programmatic Data for Infrastructure Projects
3. Infrastructure Projects with total expected costs over $10M
Recipients entering infrastructure projects with total expected costs over $10 million are
required to respond to two questions manually. If you expect a project to exceed $10 million
over its lifetime, it is strongly recommended to complete the certifications in advance to avoid
future retroactive reporting burden and project -associated expenses.
Recipients are required to provide the following two certifications, or provide additional
information:
a) Davis Bacon Act Certification (see Figures 28 and 29):
1) Select "Yes" or "No" response to Certification question for compliance with Davis -
Bacon Act: Do you intend to certify that "all laborers and mechanics employed by
contractors and subcontractors in the performance of the project are paid wages
at rates not less than those prevailing, as determined by the U.S. Secretary of
Labor in accordance with subchapter IV of chapter 31 of title 40, United States
Code (commonly known as the "Davis -Bacon Act'), for the corresponding
classes of laborers and mechanics employed on projects of a character similar to
the contract work in the civil subdivision of the State (or the District of Columbia)
in which the work is to be performed, or by the appropriate state entity pursuant
to a corollary state prevailing -wage -in -construction law (commonly known as
"baby Davis -Bacon Acts')?
2) If response is "No", enter the following information in the revealed questions:
i. The number of employees of contractors and sub -contractors working on
the project;
ii. The number of employees on the project hired directly and hired through
a third party; and
iii. The wages and benefits of workers on the project by classification; and
iv. Whether those wages are at rates less than those prevailing6.
PLEASE NOTE: Selecting "Yes" to 1(a) means that you intend to certify that all contractors and
subcontractors are paying prevailing wages and fringe benefits to all laborers and mechanics on
the project.
6 As determined by the U.S. Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40,
United States Code (commonly known as the "Davis -Bacon Act"), for the corresponding classes of
laborers and mechanics employed on projects of a character similar to the contract work in the civil
subdivision of the State (or the District of Columbia) in which the work is to be performed.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 25
U.S. DEPARTMENT OF THE TREASURY
I—, Davis Bacon Certification
Do you intend to certify that "all laborers and mechanics employed by contractors and subcontractors in the performance of the project are paid wages at rates not less than
those prevailing. as determined by the U.S. Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40. United States Code (commonly known as the' Davis -
Bacon Act"). for the corresponding classes of laborers and mechanics employed on projects of a character similar to the contract work in the civil subdivision of the State (or the
District of Columbia) in which the work is to be performed. or by the appropriate state entity pursuant to a corollary state prevailing -wage -in -construction law (commonly known
as"baby Davis -Bacon Acts)
None_
Figure 28 Davis Bacon Certification
Davis Bacon Certification
Do you intend to cer tify that "all laborers and mechanics employed by contractors and subcontractors in the performance of the project are paid wages at rates not less than those prevailing, as
determined by the U.S. Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40. United States Code (commonly known as the"Davis-Bacon Act"). for the corresponding classes of
laborers and mechanics employed on projects of a character similar to the contract work in the civil subdivision of the State (or the District of Columbia) in which the work is to be performed, or by the
appropriate state entity pursuant to a corollary state prevailing -wage -in -construction law (commonly known as"baby Davis -Bacon Acts")
Project Employment and Local Impact Report
Number of employees of contram,sand subcontractor working on the project Number ofemployees on the project hired directly
Number of employees on the project hired through a third party Are any of the wages at rates less than those prevailing?
Wages and benefits of workers on the project by classification
:,:i fof:'r Saes l_ �- e ti _ ,. -1� -I- _ z a T.
Figure 29 Additional Questions if Response to Davis Bacon Certification is "No"
b) Project Labor Agreement Certification (Figures 30 and 31):
1) Select "Yes" or "No" response to Certification question for existence of project
labor agreement: Do you intend to certify that "the indicated project includes a
project labor agreement, meaning a pre -hire collective bargaining agreement
consistent with section 8(f) of the National Labor Relations Act (29 U.S.C.
158(f))?
2) If response is "No", enter the following information about a project continuity plan
in the pop-up window:
i. How the recipient will ensure the project has ready access to a sufficient
supply of appropriately skilled and unskilled labor to ensure high -quality
construction throughout the life of the project, including a description of
any required professional certifications and/or in-house training;
ii. How the recipient will minimize risks of labor disputes and disruptions that
would jeopardize timeliness and cost-effectiveness of the project;
iii. How the recipient will provide a safe and healthy workplace that avoids
delays and costs associated with workplace illnesses, injuries, and
fatalities, including descriptions of safety training, certification, and/or
licensure requirements for all relevant workers (e.g., OSHA 10, OSHA
30);
iv. Whether workers on the project will receive wages and benefits that will
secure an appropriately skilled workforce in the context of the local or
regional labor market; and
v. Whether the project has completed a project labor agreement.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 26
0 U.S. DEPARTMENT OF THE TREASURY
PLEASE NOTE: Selecting "Yes" to 2(a) means that you intend to or are using an 8(f) pre -hire
agreement on your project.
Certification for Labor Agreements
Do you intend to certify that'the indicated project includes a project labor agreement. meaning a pre -hire collective bargaining agreement consistent with section 8(f) of the
National Labor Relations Act (29 U.S.C.158(f))"
Figure 30 Certification for Labor Agreements
Project Workforce Continuity Plan
'Haw will the recipient ensure the protect has ready access taa sufficient supply of appropriately skilled and unshed Tatar to ensurehigh-gwiityconstructlw throughout the life of the project?
-How will the recipient minimize risks of labor disputes and disruptions that would jeopardize timeliness and cost-effec[Iveriass of [he project?
How will the recipient provide a safe and healthy workplace that avoids delays and costs associated with workplace illnesses, Injuries. and fatalities?
'will workers on the project recalye'wages and benehts that will secure an appropriately Wiled workforce In the cored of the local and reglonal labor market?
-N—,-
'Does the project have a completed project labor agreement?
.vane..
'Does the project prioritize local hires?
__N_
'Does the project have a Community Behar, Agreemem, with a description of any such agreement?
\one -
Figure 31 Additional Questions if response is "No"
Once all of the above information is entered, click Add Project. Click the Next button to proceed
to the following screen.
4. Water and sewer projects (EC 5.1-5.15)
Recipients will provide information associated with water and sewer projects, under EC 5.1
through 5.15 when the project starts. Recipients are not required to provide the information if the
project has not started. When the "Status of Completion" field is marked "Not Started, the
additional questions required for water and sewer projects will not populate.
5. Revenue Replacement
Recipients will have the option to update or provide information associated with revenue
replacement not previously provided as part of prior submissions. Information previously
provided as part of the Interim Report (if provided) will display in this screen. Depending on
your answer to the question, "is your jurisdiction electing to use the standard allowance of up to
$10 million for identifying the revenue loss?" you will be asked conditional questions. Refer to
Figure 30.
As outlined in the final rule, Recipients will have the option to make a one-time decision to
calculate revenue loss according to the formula outlined in the final rule or elect a "Standard
Allowance" of up to $10 million, not to exceed the award allocation, to spend on government
services throughout the period of performance.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 27
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For recipients calculating revenue loss according to the formula, note that the final rule permits
recipients are permitted to choose whether to use calendar or fiscal year calculation dates.
Recipients must use the same calculation time frame (calendar or fiscal year) throughout the
award period.
For recipients electing the "Standard Allowance," Treasury will presume that up to $10 million,
not to exceed the award allocation, in revenue has been lost due to the public health emergency
and recipients are permitted to use that amount to fund "government services." Please note that
electing the standard allowance does not change a recipient's total allocation.
Treasury's Portal will allow all recipients to elect to use this standard allowance instead of
calculating lost revenue using the formula. Refer to Figure 32. The following question will
display in the screen for all recipients, including those with total allocations of $10 million or less:
Is your jurisdiction electing to use the standard allowance of up to $10 million, not to
exceed your total award allocation, for identifying revenue loss? Yes/No (Please note
electing the standard allowance does not change your total allocation).
Based on the recipient's election, certain information will display in Treasury's Portal which the
recipient will need to complete, as noted in the table below:
Data
Standard Allowance — Yes
Standard . .
Base Year Revenue
N/A
Required
Fiscal Year End Date
N/A
Required
Growth Adjustment Used
N/A
Required
Actual General Revenue as of 12
N/A
Required
months ended December 31, 2020
Estimated Revenue Loss
N/A
Required
Select whether Fiscal Recovery Funds
Required
Required
were used to a make a deposit into a
pension fund. Please note that no
recipients except for Tribal governments
may use Fiscal Recovery Funds to
make a deposit to a pension fund
Provide an explanation of how revenue
Required
Required
replacement funds were allocated to
government services: Please provide an
explanation
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 28
U S. DEPARTMENT OF THE TREASURY
WWV
Revenue Replacement Key Inputs a I.Wt titer m Resort data
Sexed Yasr
Z020 1/
Is your jurisdiction electing to use the standard allowance of up to $10 million, not to exceed your total award allocation. for identifying
r evenue loss?
'Base Year General Revenues `Growth Adjustment Used*
T ,
*Fiscal year End Dates
'Actual General Revenue as of 12 months ended December 31.2020
i
Estimated Revenue Loss Due to Covid-19 Public Health Emergency as of December 31, 2020
'Were Fiscal Recovery Funds used to make a deposit Into a pension fund?
Please provide an explanation of how revenue replacement funds were allocated to government services
Explanation
Salesfbme Saus _ ,_
Figure 32 Revenue Replacement Screen
e) To enter projects using the bulk upload method:
Recipients have the option to provide project information via bulk upload, in lieu of manual entry
for some or all of their projects. Please note, bulk upload templates are specific to the EC the
project best aligns to. The table in Appendix C provides a mapping of project ECs to their a
appropriate bulk upload template.
1. Fill the downloaded template with information specific to each project's EC, as follows.
Projects within the same EC or set of ECs covered by a given template can be uploaded
together. For example, all projects in EC 2.1 to 2.5 (Negative Economic Impacts) can be
entered together on the Project Bulk Upload for Project EC 2.1-2.5 Template. Optional
fields are denoted by (*). "Column" below refers to the applicable area in the bulk upload
file.
• Column B: Select the Project Expenditure Group
• Column C: Select the Project Expenditure Category
• Column D: Enter the Project Name
• Column E: Enter the unique project identification number assigned by the
State or U.S. Territory to the project. Do not use duplicate project numbers for
multiple projects
• Column F: Select the completion status of the project
• Column G: Enter the total dollar value of the adopted budget for this project
(only applicable to States, U.S. Territories, and metropolitan cities and
counties with population over 250,000)
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 29
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• Column H: Enter the total dollar value of obligations for this project. If no
amounts are obligated, enter "0"
• Column I: Enter the total dollar value of expenditures for this project. If no
expenditures have been incurred, enter "0"
• Column J: For projects in EC 1, EC 2, or EC 3, enter a yes or no response to
the question, does this project include a capital expenditure?
• Column K: If yes, what is the total expected cost of the capital expenditure?
• Column L: Enter a description of the project
• Column M: Enter the amount of Federal program income earned
• Column N: Enter the amount of that was used to cover eligible project costs
• Column O: Enter a brief description of the structure and objectives of
assistance program(s) (e.g., nutrition assistance for ow income households)
• Column P: Enter the number of households served (by program if recipient
establishes multiple separate household assistance programs)
• Column Q: Enter a brief description of recipient's approach to ensuring that
aid to households responds to a negative economic impact of Covid-19.
2. Upload the Project Entry and Status template, in this case the template for EC 2.1-2.5,
separately as a .csv file by using the respective Upload button on the screen or dropping
the files in this view.
3. Once all of the above information is entered, click Add Project. Click the Next button to
proceed to the following screen.
Refer to Appendix B for additional information related to the bulk file upload process
f) Subrecipients or Beneficiaries
The Subrecipients or Beneficiaries Profile documents the information about each subrecipient or
beneficiary that has received at least one Subaward or Direct Payment of federal funding greater
than $50,000 to execute projects supporting the SLFRF program. Please note that projects
entered under EC 6.1 Provision of Government Services are not required to enter Subrecipient,
Subaward, or Expenditures (for a subaward) information for the January reporting cycle. The
Subrecipients or Beneficiaries module allows users to enter data manually or leverage the bulk
file upload capability. For bulk -upload instructions specific to this submodule, see Appendix B.
You can download the bulk file template for use in submitting the required data via bulk upload.
When ready to submit the data, use the upload button (see Figure 33).
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 30
0U S. DEPARTMENT OF THE TREASURY
Subrecipient Information
Bulk Uploads
Download the Subrecipient Template _ Upload Subrecipient Template
Figure 33 Subrecipient Bulk Upload Icon
Note: When using the bulk file upload capability, the Subrecipient bulk
upload must be completed prior to beginning the data entry for the
Subawards module.
If you choose to individually enter records, follow the instructions below.
1. Enter the relevant Subrecipient or Beneficiary information in each of the required fields
(see Figure 34). Recipients must enter at least one of the following three identifiers for a
subrecipient: UEI (Unique Entity Identifier), DUNS, or TIN.
Subrecipient Information
SWI, Uploads
,t Dovmload the Subredpient Template S Upload Subrecipient Template
Manual Entry
UEI:O
DUNS:O
'Address Line 1:0
DUNS (+4):0
0
Address Line 2:0
TiN:e
Address Line le
' Legal Name:*
' City:O -Zip:O
POC Email Address:*
-State:* ZIP+4:0
-None--
' Is the subreciplent registered in SAM.gov'O
Figure 34 Manually Create a Subrecipient or Beneficiary
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 31
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2. If the subrecipient or beneficiary is not registered in SAM.Gov, select "No" from the
picklist. Two additional questions will populate the space below (see Figure 35).
'is the subrecipient registered in SAM.gov?o
No
In its preceding fiscal year. did the recipient receive 80% or more of its annual gross revenue from federal funds?
- Aone--
In the preceding fiscal year. did recipient receive $25 million or more of its annual gross revenue from federal funds?
Figure 35 Sam.gov Questions for Subrecipients
3. If the recipient received 80% or more of its annual gross revenue from federal funds
AND the recipient received $25 million or more of its annual gross revenue from federal
funds, an additional question will appear (see Figure 36).
Is the subrecipient registered in SAM.gov?o
:\ o
In its preceding fiscal year. did the recipient receive 80% or more of its annual gross revenue from federal funds?
In the preceding fiscal year, did recipient receive $25 million or more of its annual gross revenue from federal funds?
Yes
Is the "total compensation" for the organization's five highest paid officers publicly listed or otherwise listed in SAM.gov?
--\one--
Figure 36 Additional SAM.gov questions for Subrecipients
4. Select "Yes" if the total compensation for the organization's five highest paid officers is
publicly listed or otherwise listed in SAM.Gov and move on to step 6 below.
5. Select "No" if the total compensation for the organization's five highest paid officers is
not publicly listed or otherwise listed in SAM.Gov. Enter the name(s) of the officer(s) in
the chart that will appear (see Figure 37) and the total compensation received by each. If
fewer than five (5) officers exist, enter "N/A" and $0 in the empty field(s).
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 32
NiOtM U.S. DEPARTMENT OF THE TREASURY
'is the subrecipient registered in 5AM.gov?6
No
In its preceding fiscal year, did the recipient receive SO% or more of its annual gross revenue from federal funds?
Yes ,
'in the preceding fiscal year, did recipient receive $25 million or more of its annual gross revenue from federal funds?
Yes
'Is the "total compensation"for the organizationMs five highest paid officers publicly listed or otherwise listed in SAgov?
CNo —�W-I ii
If no, please enter the information below. If number of officers is less than 5. please enter NJAfor Name and 0 for Total Compensatlon.p
No. Name Total Compensation
1
.____
2 _ ,
3
4 i
_ -
5 l� -
Figure 37 Five Highest Paid Officers for Subrecipients or Beneficiaries
6. At the bottom of the page, click the Create Subrecipient icon to complete the
Subrecipient record and return to Subrecipient screen.
7. Subrecipient or Beneficiaries entered into the system are shown at the bottom portion of
the screen (see Figure 38).
My Subrecipients
Records per page; 10 . Page: 1 of 0 i
Name - Duns TIN UEI
Figure 38 Subrecipients Entered
g) Subawards or Direct Payments
The Subawards or Direct Payments section allows recipients to enter the required information
regarding Subawards or Direct Payment of federal funding greater than $50,000 for all direct
payments, subawards, and contracts made by your organization under SLFRF. Please note that
projects entered under EC 6.1 Provision of Government Services are not required to enter
Subrecipient, Subaward, or Expenditures (for a subaward) information for the January reporting
cycle.
The Subawards or Direct Payments module allows users to enter data manually or leverage the
bulk file upload capability. For bulk -upload instructions specific to this submodule, see Appendix
B. You can download the bulk template using the provided link in Treasury's Portal before using
the upload button (see Figures 39 and 40).
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 33
0U.S. DEPARTMENT OF THE TREASURY
Subaward Information
Project Name:
�"'rdt Projects_ i
10 ` Test
S <t D-. 1337C
Q5I&S.17T-t
mectir i231
Ma RCnaNmha
c-WOO'. 5123
Bulk UPWd PrgKt 1
arc�at t� 123a2
Bulk UVI dPM. 2
Figure 39 Subaward Bulk Upload (1)
Subaward Information
Project Name:
Q Test x
Bulk Uploads
_+- Download Subaward Template ,* Subaward Bulk Upload
Figure 40 Subaward Bulk Upload (2)
Note: Subaward bulk upload can only be completed after Subrecipient bulk
upload is completed.
If you choose to individually enter records, follow the instructions below.
1. Enter the following fields pertaining to the Subawards or Direct Payments (see Figure
41):
• Subrecipient or Direct Payment Recipient Name from the picklist
• Subaward Number
• Subaward Amount (Obligation)
• Subaward Date
• Period of Performance Start
• Period of Performance End
• Place of Performance Address, City, State, Zip, Zip+4
2. Select the Subaward Type from the drop -down picklist:
• Contract: Purchase order
• Contract: Delivery order
• Contract: Blanket Purchase Agreement
• Contract: Definitive contract
• Grant: Lump sum Payment(s)
• Grant: Reimbursable
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 34
--R U.S. DEPARTMENT OF THE TREASURY
• Loan - Maturity prior to 12/31/26 with planned forgiveness (please see note
below on use of loans)
• Loan - Maturity prior to 12/31/26 without planned forgiveness (please see note
below on use of loans)
• Loan - Maturity past 12/31/26 with planned forgiveness (please see note below
on use of loans)
• Loan - Maturity past 12/31/26 without planned forgiveness (please see note
below on use of loans)
• Direct Payment
• Transfer: Lump Sum Payment(s)
• Transfer: Reimbursable
Manual Entry
-Subrecipient Name:
'Subaward No:•
'Subaward Type:*
--None--
'Place of Performance Address 1:0
7
Place of Performance Address 2:0
Place of Performance Address 3:0
'Subaward Amount (Obligation):& 'Place of Performance City:O
'Subaward Date:& 'Place of Performance State:*
Period of Performance Start:* ' Place of Performance Zip:*
'Period of Performance End:* Place of Performance Zip+A:O
Brief description of Subaward and its undertying eligible use (750 characters):*
Figure 41 Subaward Reporting
3. Click Create Subaward to establish the Subaward record. Repeat Steps 1 through 3 to
create additional Subaward records.
4. Subawards entered into the system are shown at the bottom portion of the screen (see
Figure 42).
My Subawards
�Recordsperpage: 10 • Page: 1 of0 .
Project Name . Award No Award Amount Subrecipient Name
Figure 42 Subaward Entered
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 35
toU.S. DEPARTMENT OF THE TREASURY
h) Expenditures
In the Expenditures tab, recipients will provide information for each contract, grant, loan,
transfer, or direct payment greater than $50,000. Additionally, aggregate reporting is required
for contracts, grants, transfers made to other government entities, loans, direct payments, and
payments to individuals that are less than $50,000. If aggregated expenditures linked to a
project equal the total Expenditures reported for that project, the Subaward status box on the
My Projects screen is changed to `Complete'. Please note that projects entered under EC 6.1
Provision of Government Services are not required to enter Subrecipient, Subaward, or
Expenditures (for a subaward) information for the January reporting cycle.
The Expenditures reporting module allows users to enter data manually or leverage the bulk file
upload capability. For bulk -upload instructions specific to this submodule, see Appendix B.
If you do not use the bulk upload function, follow the steps listed below.
1. To report new expenditures under a specific subaward, enter the subaward number.
The Project Name associated with the subaward will auto populate.
2. Enter the following:
• Expenditure Start Date
• Expenditure End Date
• Expenditure Amount
3. Enter narrative for Administrative Costs, if applicable.
4. Click the Create Expenditure button to submit the record. Repeat Steps 1 through 6 to
report additional sub -award expenditures. Proceed to the next segment once all sub -
award expenditures are reported.
1. Expenditures Greater than $50,000
For expenditures for awards greater than $50,000, fill out the "Expenditures for Awards>
$50,000" box (see Figure 43). Project name and subaward will be selected to link each
expenditure to the appropriate entries. Note that the Project name is automatically identified
based on the associated Subaward No. entered. Once the information has been entered, click
the Create Expenditure button on the bottom left of the box.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 36
0 U.S. DEPARTMENT OF THE TREASURY
Expenditures > $50,000
In the below section, please provide further detail on each award for, and subsequent expenditure of, $50.000 or more. Your
organization must identify a subaward identifier to each expenditure. In addition, you must also provide the: Expenditure Date
and Expenditure Amount, as well as any required information for specific Subaward types.
Project Nameo
el Bul Sat x
Bulk Uploads
Download Bulk Upload Template U Upload Bulk Upload Template
Manual Entry
Subaward No Subaward Amount Subaward Type Subrecipient Name
$10 Contract: Delivery Hogwarts
nMa� mi,-e Order
Expenditure Start O Expenditure End 0 Expenditure Amount 0
-- -- s — --- --� — — —1
Figure 43 Expenditures >$50,000
Alternatively, the Expenditures for Awards greater than $50,000 bulk upload template (Figure
43) may be used and uploaded with the relevant information.
2. Expenditures Less than $50,000
For expenditures for awards less than $50,000 fill out the "Aggregate Expenditures < $50,000"
box (see Figure 44). Once the information has been entered, click the Create Expenditure
button on the bottom left of the box. Note the need to manually identify the Project Name as no
Subaward is necessary for Aggregate Expenditures less than $50,000.
Aggregate Expenditures < $50,000
For disbursements less than $50,000. please provide the aggregate expenditures and obligations forthe current reporting period and total todate. Your
organization must assign project and subaward identifiers to each aggregate expenditure.
Project Name
0 Test ,
Bulk Uploads
m Download Bulk Upload Template .b Upload Bulk Upload Template
Manual Entry
Suba,vard Type ;Aggregates%0
-gene--
Total Period Expenditure Amount Total Period Obligation Amount*
Cumulative Expenditures Cumulative Obligations
g0.00 so.00
Figure 44 Aggregated Expenditures <$50,000 1-1
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 37
0 U.S. DEPARTMENT OF THE TREASURY
Aggregate subaward types available for selection are as follows.
• Aggregate of Contracts Awarded
• Aggregate of Grants Awarded
• Aggregate of Loans Issued
• Aggregate of Transfers
• Aggregate of Direct Payments
Alternatively, the Aggregate Expenditures less than $50,000 bulk upload template may be used
and uploaded with the relevant information.
3. Payments to Individuals
For disbursements to individuals less than $50,000, recipients should complete the "Payments
to Individuals" box (see Figure 45) with expenditure information. Once this information has been
entered, click the Create Expenditure button on the bottom left of the box.
Payments to Individuals
For disbursements to individuals less than $50.000. please provide the aggregate expenditures and obligations for the current reporting period and total to
date.
Project Name
0 Test x
Bulk UPI—&
� Download BWk Upload Template y Upload Bulk Upload Template
Manual Entry
Total Period Expenditure Amount p
Cumulative Expenditures
$0.00
Total Period Obligation Amounto
Cumulative Obligations
Moo
Figure 45 Payments to Individuals
Alternatively, the Payments to Individuals bulk upload template (Figure 45) may be used and
uploaded with the relevant information. Note the need to manually identify the Project Name as
no Subaward is necessary for Payments to Individuals less than $50,000.
Once entries are complete, click the Next button on the bottom right of the page. This will bring
recipients to the Report tab.
i) Tax Offset Provision (Only for States and U.S. Territories)
Baseline revenue or revenue -increasing covered charges information are not required at this
time. State and U.S territory recipients should provide the amount of revenue -reducing covered
changes covering the periods of date of award through July 31, 2021 and separately, August 1,
2021 through December 31, 2021. (See Figure 46).
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 38
0 U.S. DEPARTMENT OF THE TREASURY
See Section C (11) of the Reporting Guidance for additional information.
Additional guidance will be forthcoming for additional reporting requirements regarding the tax
offset provision.
Ineligible Activities: Tax Offset Provision
Please provide the amounts for Revenue -reducing covered changes covering the periods of date of award through July 31.2021 and August 1.2021 -
December 31.2021.
Revenue -reducing Covered Changes from date of award through July 31, 20210
Revenue -reducing Covered Changes from August 1.2021- December 31.20210
Figure 46 Tax Offset Provision Screen
j) Official Certification
On this screen, the Authorized Representative for Reporting (ARR) will be asked to certify
information pertaining to the Project and Expenditure. By certifying this submission, the ARR is
confirming that all reported information is accurate and approved for submission (see Figures 47
and 48).
Users who are not designated as an ARR will not be presented with the screen.
1. The ARR's Name, Title, Telephone Number, and E-Mail Address will be presented on
screen for review.
2. Allow the Certifying Official to review all prior screens and entries to verify accuracy of
the inputted record.
Official Certification
Statement
I certify that the information provided Is accurate and complete after reasonable inquiry of people, systems, and other information available to the SLFRF
recipient. The undersigned acknowledges that any materially false. fictitious, fraudulent statement, or representation (or concealment or omission of a material
fact) in this submission maybe the subject of criminal prosecution under the False Statements Accountabi I ity Act of 1996. as amended.18 USC 1001. and also may
subject me and the SLFRF Recipient to civil penalties. damages. and administrative remedies for false claims or otherwise (including under 31 USC 3729 et seq.)
The undersigned Is an authorized representative of the SLFRF Recipient with authority to make the above certifications and representations on behalf of the
SLFRF Recipient.
By signing this report. the Authorized Representative for Reporting acknowledges in accordance with 31 CFR 35.4(c) that recipients shall provide to the Secretary
periodic reports providing detailed accounting of the uses of funds. as applicable. all modifications to a States or Territory's tax revenue sources, and such other
information as the Secretary may require for the administration of this program. In addition to regular reporting requirements. the Secretary may request other
additional information as may be necessary or appropriate. Including as may be necessary to prevent evasions of the requirements of this program. False
statements or claims made to the Secretary may result In criminal. civil. or administrative sanctions. Including fines. Imprisonment. civil damages and penalties.
debarment from participating in Federal awards or contracts, and/or any other remedy available by law.
Figure 47 Official Certification
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 39
U.S. DEPARTMENT OF THE TREASURY
3. Verify information included in Figure 48 and confirm that the values presented are as
expected based on the information included or uploaded in previous screens.
Name of Current Login User
The information for the currently signed in user will populate as the Authorizer of this submittal. Only those in Role of
Authorized Representative for Reporting or Authorized Representative on the Submission record will have access to
Certify and Submit.
Name: Telephone:
Title: Email:
Testes 0
Total Number of Projects: 2
Total Obligations: Total Expenditures:
$100.000.00
Figure 48 Summary of Reported Information
4. When certifying and submitting the report, a confirmation box will appear asking if the
recipient is sure it wants to submit (see Figure 49).
Are you sure you want to submit?
s b.4
Figure 49 Submission Verification
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 40
0 U.S. DEPARTMENT OF THE TREASURY
5. A confirmation box may also appear with additional certification language depending on
the programmatic data inputs in the user's report. Figure 50 shows an example of
project -dependent certification language.
Are you sure you want to submit?
BY signing here. the Authorized Representative for Reporting certifies that for applrcable mfrastAKture projects over $10 mdflon, as identified in this report. all laborers and mechanics empkrved by
contractors and subcontractors in the performance of such project are paid wages at rates not less than those prevailing, as determined by the U.S. Secretary of Labor in accordance with subchapter
IV of chapter 31 of titte 40. United States Code iCommonty, known as the "Davis Bacon Act'). for the corresponding classes of laborers and mechanics employed on projects of a character similar to the
contract work in the civil subdivision of the State (or the District of Columbia) in which the work is to be performed, or by the appropriate state entity pursuant to a corollary state prevailing-wage-m
construction law (commonly known as 'baby Davis Bacon Acts')..
By signing here the Authorized Representative for Reporting certifies that for applicable infrastructure projects over S 10 million, as identified in this report, the projectfs) includes) project labor
agreement(s(. meaning (a) pre hire collective bargaining agreement(s) consistent with section 8(f) of the National Labor Relations Act (29 US.CC 156(f))
Your sub•award and expenditure entry indicates use of loans with maturity beyond the end of the SLFRF program. Please note that SLFRF funds can ONLY be used for the cost of the pi olected cost of
the ban.
Treasury requit es you to estimate the subsidy cost using one of the two allowable approaches, outlined in FAQ 411 on our website, tot estimating the cost of the loan. Treasury will require additional
documentation and information in future reporting periods on such loans. This guidance also applies to revolving loan funds. For loans maturing prior to 12/31/2026, or where there is planned
forgiveness unanticipated payment of principal or interest received on loans must be reported a program income. Program income may be applied to other eligible uses during the period of
performance, provided that it is obligated by 12i3112024. Any program income that is not obligated by 12M I2024 must be returned to Treasury.
I acknowledge the requirements for using SLFRF funds for bans with extended matur ices andror revolving loan funds
sauna
Figure 50 Submission Verification with additional language
6. Once all of the information is validated, click the Submit button to complete the entry.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 41
Evilitlillill U S. DEPARTMENT OF THE TREASURY
Appendix A — Designating SLFRF Points of Contact by SLFRF Account Administrators
This section provides a brief instruction for SLFRF Account Administrators on accessing
Treasury's Portal to provide the names and contact information of officials to be designated as
your organization's points of contact for the SLFRF award(s). The following pages provide step-
by-step guidance. See FAQ Section B for commonly asked questions/answers on this topic.
Note- the screens noted below may be subject to change.
Section A: Instructions
Step 1
You must be registered in the ID.me or Login.gov system to access Treasury's Portal. If you
have questions about registering in ID.me or Login.gov, please email SLFRP@treasury.gov.
Step 2
Once you are registered in ID.me or Login.gov, click on the link in the email you received
requesting the POC designations. If you do not have the email link, please email us via
SLFRP@Treasury.gov and we will provide the link.
Step 3
The link will take you to the Treasury Portal "State, Local, and Tribal Support" landing page as
shown below. Once on that page, click on the Go to Your Reports button at the bottom left of
the screen, as indicated in by the red box below.
Welcome to the Treasury Programs supporting State. Territory. Tribal. and Local Gn,,errrnent as pa'-
of the 202 Americar Rescue Plan.
State and Local Fiscal Recovery Funds (SLFRF)
SM billion svallable fbn state. territory. Tribal, and local governments to support the public health response and lay the foundation for a strong and eduhable
etonomicrecaery.
Inuoduclfon Emergency Rental Assistance (ERA)
?2 L6 bhlkrn 3va113We fur slate, terrltorv. and Iaa1 governments to aasisthousanolde that areunableto pay rent and utillties.
Submlaebm Homeowner Assistance Fund (HAF)
compiar"Reports N-1,S1C billion evadabL-1,, late, ter -'to ..a,dT-tbal:owrnments to pew;de relief for our country most winerable homeowners,
Capital Projects Fund (CPF)
11301bi!!on 4;,itlefor state, nitor, freely..--fatedstate.s d Tribal governments for copal projects designed to)Nnily am directly enablework. education. and
health morilorl.ryd, which ind des the provision and imoroyementof btuadbarul Infrastructurewhere it is lacking.
Submission Process
Dependngan if ya; are a sate.-r!tory.loce. z Tribal government you will be ellglblefor different programs.
You now have a login arld 24:7 access to this portal. You have tun options while york'mg on the subminion-s - save your progress or submit the subnasslon. If you
save. you can return and edit Information as needed. To resume working on a draft submission, cllckon'Submissions' using the navigator to the left of the page. This
will bring you to your list of sucarado e, click' Edit' Button toconNnue working, once an you submit d certify the agreement.wyour information cannot edit information for that
particular program sWthout reachingout to Treasury to mopes the case and edit.
Reedy toget started? Ciick'GoToYourSubmisWoma' below.
I_—_.v..._
4 Go To Your Submissions J
Compliance Process
Ya:.1., have alogin a,424;7 xcess to his portal you nave two opti whileswrkire onyour compliance repatsl-save your progress or submit tn°report. It you
says. you an return and edit information as needed. To resurle working on a draft report click on'Compgance Reportsusing the navigation to the left of the base.
This will bringyou toyour list of rwnpilence tabors. click -Edit" butronto continue the process.
NOTE: Once a compliance report Is certified it cannot be reopened. Contact the Treasury to reopen a case.
Ready to get started?CIKk'W to your Reports" bake,
Go To Your Reports
Figure 51 State, Local and Tribal Support Landing Page
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 42
0 U.S. DEPARTMENT OF THE TREASURY
Step 4
The green Go to Your Report button will take you to the Submissions and Compliance page as
shown below. Once on that page, click on the three -line navigation icon at the top left of the
screen. The red box indicates the icon.
My Compliance Reports
SLFRF Compliance Reports
Figure 52 My Compliance Reports
Step 5
After clicking on the three -line navigation icon, a drop -down menu will appear on the top left of
the screen as shown below. Please click on "Account" from the drop -down menu, as shown by
the red box below.
x
Figure 53 Account
Step 6
Next you will see the screen below. Under the "Account Name" heading, click on the name of
your organization (as shown by the red box).
OAd`I Accounts
.£� ,..e :..e-s�c, �.,x�....a aas^e:. si;cres is - tsr .t i:;• V• M C / O
A—'t4—t CammuMky Ufa*TY'vs .: MM R—d T`M
WTT slC�Wrc5iail '-'PE
Figure 54 Account Name
Step 7
By clicking the name of your organization, Treasury's portal will open to allow you to provide
names and contact information on your organization's designees for the SLFRF reports, as
shown below. The landing page provides basic information about the designations. Please see
section B for more details about the roles and responsibilities for each or the three roles.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 43
.-a-. U.S. DEPARTMENT OF THE TREASURY
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Figure 55 Landing Page
Step 8
When you are ready to key in the names of the designated individuals, click on the Certification
button on the left navigation bar, as noted in the red box shown below.
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Figure 56 Certification
Step 9
On the "Official Certification of Authorization" screen, you should type in your name to indicate
you are authorized to submit the names of the designated individuals. Once you enter your
name, click on the Submit button.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 44
0 U.S. DEPARTMENT OF THE TREASURY
f„v u<.ticx, Ofta. ;AuO ization
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5gnatve ofAMOwlAL4'vnis-to,;:gpen iign"eeaui•.akra :.
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Figure 57 Official Certification of Authorization
Step 10
Next, click on the Designation Form button on the left navigation bar, as noted by the red box
shown below.
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Figure 58 Designation Form
Step 11
Clicking on the Designation Form button will open the "Designation of Account Administrator,
Point of Contact for Reporting, and Authorized Representative for Reporting" screen shown
below.
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Figure 59 Designation of Account Administrator, Point of Contact of Reporting and Authorized Representative for
Reporting
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 45
U.S. DEPARTMENT OF THE TREASURY
You can use the Designation Form to enter the names and contact information for each of the
three designations for each of you SLFRF allocations.
The roles for the SLFRF allocations are displayed as follows:
• SLFRF — Account Administrator
• SLFRF — Point of Contact for Reporting
• SLFRF — Authorized Representative for Reporting
The Designation Form screen shows nine data fields for entering key information about the
individual being designated. These include:
• Salutation (optional)
• First Name
• Middle Name (optional)
• Last Name
• Suffix (optional)
• Title
• Phone
• Email
• Name of Entity/Organization (Recipient entity)
Note: The screen will display a list at the bottom of the screen with the names and contact
information of individuals (if any) who have previously been designated for any of the three
roles. This list will be important in maintaining and updating your organization's designees in
the future.
a. Designation of the Account Administrator
Remember, we have temporarily authorized you as the SLFRF — Account Administrator. There
is no need to re-enter your name and contact information if you plan to continue in that role. If
you need to designate someone else as the SLFRF Account Administrator,
• Find your name at the bottom of the screen.
• Hit the blue Edit button located to right of your name.
• Enter the name and contact information of the new SLFRF Account Administrator.
• Hit the blue Complete button.
b. Designation of Point of Contact for Reporting and Authorized Representative for
Reporting
• Enter the next designee's name and contact information.
• After entering their name and required contact information, select the Program
Role(s) for which he/she is being designated.
• Once the role is selected, click on the small arrow to the right of the role, which will
move the role to the box on the right.
• Click on the Complete button at the bottom of the screen.
• Follow the same process for each of the remaining designees.
• When you have entered all three designations, please press the Complete button.
Coronavirus State and Local Fiscal Recovery Funds:
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As a final step, go to the icon on the upper right of the screen as shown below to exit
the system.
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Figure 60 Designation Form
Section B: Questions and Answers
Who is authorized to designate the Account Administrator, the Point of Contact for
Reporting, and the Authorized Representative for Reporting for my organization's
SLFRF's award?
Treasury requests that each SLFRF should follow its own decision -making procedures in
making the three designations for each award.
What is the deadline for making the designation?
Treasury requests that users of Treasury's portal make the three designations as soon as
possible to enable your organization to submit its Interim Report and Recovery Plan
Performance Report (if applicable).
What are the responsibilities for each of the three designated roles?
The required roles are as follows:
Account Administrator for the SLFRF award has the administrative role of maintaining
the names and contact information of the designated individuals for SLFRF reporting.
The Account Administrator is also responsible for working within your organization to
determine its designees for the roles of Point of Contact for Reporting and Authorized
Representative for Reporting and providing their names and contact information via
Treasury's Portal. The Account Administrator can also view and submit reports. Finally,
the Account Administrator is responsible for making any changes or updates as needed
over the award period. We recommend that the Account Administrator identify an
individual to serve in his/her place in the event of staff changes.
Coronavirus State and Local Fiscal Recovery Funds:
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Idlikhk
A'WIAM U.S. DEPARTMENT OF THE TREASURY
• Point of Contact for Reporting is the primary contact for receiving official Treasury
notifications about reporting on the SLFRF award, including alerts about upcoming
reporting, requirements, and deadlines. The Point of Contact for Reporting is
responsible for completing the SLFRF reports but cannot certify and submit these
reports.
Authorized Representative for Reporting is responsible for certifying and submitting
official reports on behalf of the SLFRF award recipient. Treasury will accept reports or
other official communications only when submitted by the Authorized Representative for
Reporting. The Authorized Representative for Reporting is also responsible for
communications with Treasury on such matters as extension requests and amendments
of previously submitted reports. The official reports may include special reports, monthly
reports, quarterly reports, interim reports, and final reports.
May my organization designate one individual for multiple roles?
Yes, an individual may be designated for multiple roles. For example, the individual designated
as the Account Administrator can also be designated as the Authorized Representative for
Reporting or Point of Contact for Reporting. It is also acceptable for an organization to
designate one individual for all three roles however it should also adhere to any applicable rules
on personnel checks and balances.
May my organization designate more than one individual per role?
Yes, you may designate more than one person per each role but are encouraged to limit the
number of users assigned to each role.
May my organization change the designations from time to time?
Yes, an organization may make changes and updates to the list of designation individuals
whenever needed.
Must each of the designated individuals register for using Treasury's Portal?
Yes, everyone designated for any of the roles must register with ID.me or Login.gov before they
will be given access to Treasury's portal. Please contact us at the email address below for
more information and guidance on registering with ID.me or Login.gov. If you are already
registered with ID.me, you do not have to register to Login.gov to access your reports.
Additional Questions or Additional Assistance?
If you have additional questions about accessing or using Treasury's portal to provide the
designees' names and contact information, please send us an email via SLFRP(a)treasury.gov.
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Appendix B — Bulk File Upload Overview
a) Purpose
This Appendix provides an overview of the SLFRF bulk file upload process. The six (6) bulk file
upload templates listed below are presented in the order in which they should be populated and
submitted to the SLFRF Treasury Portal. The data requirements for each template can be found
in subsequent sections of this Appendix.
1. Project Baseline Template (Note: This template will be used for Expenditure Categories
1.1-1.8, 1.10-1.12, 2.6-2.13, 3.6-3.16, 7.1-7.3)
2. Subrecipient Template
3. Subaward Template
4. Expenditures GT $50,000 Template
5. Aggregate Expenditures LT $50,000 Template
6. Payments to Individuals LT $50,000 Template
b) Expenditure Category (EC) Templates
Expenditure Categories (EC) which require additional programmatic data and other information
are listed below. The reporting requirements for each EC can be found in Appendix D.
1. Project Baseline Template
2. Project EC 1.9 Template
3. Project EC 2.1 - 2.5 Template
4. Project EC 2.14 Template
5. Project EC 3.1 - 3.5 Template
6. Project EC 4.1 - 4.2 Template
7. Project EC 5 Template
c) Template Description
Each of the bulk file upload templates contains instructions on how to populate the respective
fields within each file. When adding content to each template, please follow the "Help" text,
which will provide what is and isn't permitted for each cell. Each Module in the web application
provides a link to download the template. All templates have the same structure as described
below:
Row 1: Template Version
Row 2: Template Name
Row 3: Instructions: Brief description of the template constraints.
Row 4: Field IDs: Column identifiers
Row 5: Required or Optional: This field specifies if the field is optional or required. When
the column is required, and a recipient does not provide the required data, the system
will not accept any record or allow the file to be uploaded.
Row 6: Field Name: Brief description of each Field or Column
Coronavirus State and Local Fiscal Recovery Funds:
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Row 7: Field Help Text: Provides a description of the column. There are 2 types of fields,
1). an open value either text or numbers and 2). A predefined list of pick list values:
• Open Value: Any text or number. Text for State name or a Number that
represents amounts. Most text types are free formats, the only expectation is
for Dates, each column that represents a date describes the accepted
format. For any number field, it is not required to add "," to represent
thousands or it is not required to add "$" to represent currency. Only add
decimal rr." when needed.
■ Pick List: A Predefined list of values that is accepted by the system. When
the column is a pick list, row 7 provides the list of options that the system
accepts. End users should "copy and paste" the valid value for each record.
If the respondent provides a value that is not in the predefined pick list, the
system will not accept the file. Responses should not contain double quotes
Row 8: Data that recipient submits. Row 8 is where recipients insert specific data to
submit. The system accepts 1 or many rows.
The following is special guidance for each row or set of rows:
1. Do not change the content of rows 1 to 7.
2. Rows 4 to 7 provide metadata of each data element or column of the information
that recipients will provide.
3. Add your data beginning in row 8, column B.
d) Bulk Upload Process
The upload process includes the following steps:
1. Download the template from the link provided in the web application section of
the module.
2. Open the template in Microsoft Excel.
3. Add your data starting with row 8, column B of the applicable template.
4. When you finish adding your data for row 8, repeat on additional rows as
required.
5. Save the template as a .CSV file and change the name of the file if needed.
6. Click the Bulk Upload link to open the Bulk Upload box (see Figure 61).
Add Projects • Bulk Upload
Instructions
Step 1 - Upload File
Step 2 - Select "Valldate'to ensure yourdata meets the field requirements
Step 3 - If errors exist. correct and select "Update'
Step 4 - Select "Validate' repeat step 3 and 4 if additional errors exist
Step 5 - Select "Create" to aenerate records and complete process
Upload File
S Upload Fiies Ordrophles
:As,
Figure 61 Bulk Upload pop up
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7. Attach your saved .CSV file by clicking on "Upload Files", alternatively you can
drag the file to the designated area. --
8. A message will appear confirming that your file is uploaded (see Figure 62). Click
I1Done".
Upload Files
PrnjectBxeiinei3u'kUpbadTempl9te,3) c5v O
+Y,.
Figure 62 File uploaded message
9. Your file will be listed at the bottom of the bulk upload window (see Figure 63).
a Add Projects - Bulk Upload
mstructbre
Step] udoad Foe
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up" File
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Figure 63 File added to Bulk Upload portal
10. Click "Validate" to have the system verify that your bulk upload does not have
errors.
11. If the system validation finds errors in your bulk upload, it will return the screen
with the list of the errors (see Figure 64). From here, you can either update on
the screen by manually typing in your corrections in the Value column, or you
may restart the process with a corrected bulk upload file.
In cases when it may be preferable to work from a master list of errors, click the
Download — Export Errors link, highlighted in red box in Figure 62, to download a
spreadsheet detailing all errors in the bulk upload file. Once your errors are
corrected, click "update". The system will once again check your upload for
errors.
(4nad File
.t. Upload Files Ordrepfiles
Row Calumn Mein Varvc Error Mesup
(Proje T_Expandfture_Category_c): Project Expenditure
8 B Proiec[ ExpeMlture Catngory_c CategoryG,.P1—q*ea
a C Sub_Cacegory_c (Sub Category_c): Proect Expenditure Category is required.
a 6 Name lNeinej: Proect Nam :s required.
v P(oycl Expendit. — Subcategory Fullded ProjectN CustomerNoiec... - Completion Status
t CPmpleteo
Figure 64 Listing of Bulk Upload Errors
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Project and Expenditures Report User Guide 51
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12. If the system validates that your bulk upload has no errors, it will return the same
screen as Figure 63 with instead the option to "Create" (see Figure 65). Click the
"Create" button.
II Add Projects - Bulk Upload
1. 1..
Step E. U01— Poe
Sp1 Sdtct "VBftlate" waawx sear datvneea Nefk10 rew"aemencs
Step3-Nerrpzedit correct adsekct'Up ,'
Sep d - SeieQ'VNeWe'rePeatsrep 3 arW -0 if atl�itionalerrors a.ist
Step 5 5ekct'Gea a tag atc r ds and w pkte prpUess
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Figure 65 Bulk Upload Creation
13. Once created, your records will show at the bottom of the relevant screen.
e) Bulk Upload Creation Steps
The collective bulk file upload process is contingent upon end -users following the below steps to
ensure successful submission.
Note: All data submitted via the bulk upload functionality must be
submitted as a .CSV file.
f) CSV Guidance
Refer to the following link for descriptions of the CSV format.
https://en.wikipedia.om/wiki/Comma-separated values
g) Specific CSV characteristics
• The date format is: MM/DD/YYYY. Example:
a. 06/22/2021
• All currency values are numeric. It is not required to add "," for thousand or millions.
• All currency values should not contain a "$" sign. The file will be rejected if a "$" is
included in the data entry.
• Once you've saved the excel spreadsheet as a .csv file, do not re -open the file. Re-
opening the file will cause excel to possible revert to an .xIs type file and leading
zeros or other issues may occur,
h) Upload Template Description
Each data element and/or column in the CSV files is described below:
• Index No: Reference number for the data element. For internal use only.
• Defined term: Column Short description.
• Definition: Column long description or definition.
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• CSV Column Name: The column header name that must be used in the CSV file.
• Required: Indicates if the column is required or not required. -
• List Value: The content of the column is from a list of predefined values. This is valid
for some of the columns. The list is provided for all cases. Most of the cases is N/A
which means that the type is ether String or Numeric.
• Data type: Specify the data type of the column. The options are: Numeric, Text, Date
and Pick List.
• Max Length: Indicates the maximum length in characters that is allowed for each
column.
i) Project Baseline Template
The downloadable templates provide all information required to create the upload files. The
following table highlights the data elements required to complete the Project Baseline Template.
Expenditure categories not covered by the Project Baseline Template have a devoted template
as described in Appendix C.
Defined Term
.-
Data Type
Max
Optional
Project
Per guidance, this field
Required
"l-Public
Picklist (see
n/a
Expenditure
represents the predefined
Health"
permissible
Category Group
project expenditure category
"2-Negative
values in
Economic
previous
Impacts"
column
"3-Services to
Disproportionat
ely Impacted
Communities"
7-
Administrative
and Other"
Project
Per guidance, this field
Required
Refer to
Picklist (see
n/a
Expenditure
represents and is aligned to
"Expenditure
permissible
Category
the project expenditure
Categories
values in
category
covered by the
previous
Project Baseline
column
Template" table
below
Project Name
Name of the project.
Required
n/a
String
150
Project
Identification number assigned
Required
n/a
Alphanumeric
20
Identification
to project by recipient.
Number
(Assigned by
recipient)
Status of
Completion status of the
Required
"Not started",
Picklist (see
n/a
Completion
project.
"Completed
permissible
less than 50%",
values in
"Completed
previous
50% or more",
column
"Completed"
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Defined Term
Definition
Required/Data
Type
Max
•
Adopted Budget
Amount of the adopted budget
Required for
n/a
Currency
12,2
for this project
Tier 1
recipients
Optional for
other Tier
recipients
Total
Total dollar value of
Required
n/a
Currency
12,2
Obligations
obligations for this project.
Total
Total dollar value of
Required
n/a
Currency
12,2
Expenditures
expenditures for this project.
Does this project
Does this project include a
Required
Yes
Picklist (see
n/a
include a capital
capital expenditure
No
permissible
expenditure?
values in
previous
column
If yes, what is the
If you answered "yes" to the
Optional
n/a
Currency
12,2
total expected
previous question, enter the
capital
total dollar value of the
expenditure?
expected capital expenditure
Project
Brief description of the project.
Required
n/a
String
1,500
Description
Program Income
The amount of Federal
Optional
n/a
Currency
12,2
Earned
program income earned.
Program Income
The amount of program
Optional
n/a
Currency
12,2
Expended
income that was used to cover
eligible project costs.
Expenditure Categories covered by the Project Baseline Template
1.1 COVID-19 Vaccination
1.2 COVID-19 Testing
1.3 COVID-19 Contact Tracing
1.4 Prevention in Congregate Settings (Nursing Homes, Prisons/Jails, Dense Work Sites, Schools, etc.)
1.5 Personal Protective Equipment
1.6 Medical Expenses (including Alternative Care Facilities)
1.7 Capital Investments or Physical Plant Changes to Public Facilities that respond to the COVID-19 public health emergency
1.8 Other COVID-19 Public Health Expenses (including Communications, Enforcement, Isolation/Quarantine)
1.10 Mental Health Services
1.11 Substance Use Services
1.12 Other Public Health Services
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2.6 Unemployment Benefits or Cash Assistance to Unemployed Workers
2.7 Job Training Assistance (e.g., Sectoral job -training, Subsidized Employment, Employment Supports or Incentives)
2.8 Contributions to UI Trust Funds
2.9 Small Business Economic Assistance (General)
2.10 Aid to nonprofit organizations
2.11 Aid to Tourism, Travel, or Hospitality
2.12 Aid to Other Impacted Industries
2.13 Other Economic Support
3.6 Healthy Childhood Environments: Child Care
3.7 Healthy Childhood Environments: Home Visiting
3.8 Healthy Childhood Environments: Services to Foster Youth or Families Involved in Child Welfare System
3.9. Healthy Childhood Environments: Other
3.10 Housing Support: Affordable Housing
3.11 Housing Support: Services for Unhoused persons
3.12 Housing Support: Other Housing Assistance
3.13 Social Determinants of Health: Other
3.14 Social Determinants of Health: Community Health Workers or Benefits Navigators
3.15 Social Determinants of Health: Lead Remediation
3.16 Social Determinants of Health: Community Violence Interventions
7.1 Administrative Expenses
7.2 Evaluation and data analysis
7.3 Transfers to Other Units of Government
j) Subrecipient Template
The downloadable templates provide all information required to create the upload files. The
following table highlights the data elements required to complete the Subrecipient Template.
Defined Term Definition Required List Values Data Type Max
Length
Subrecipient The DUNS unique identification Optional n/a Numeric 9
DUNS number for the Subrecipient
Organization.
NOTE:
Sub -recipients must provide one
of the following numbers:
-DUNS, or
-TIN, or
-UEI
Subrecipient A 4-character suffix that may be Optional n/a String 4
DUNS (+4) assigned by a business concern
and appended to its DUNS.
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Defined Term
DefinitionRequired
List Values
Data Type
Max
Length
Subrecipient TIN
The Subrecipient's Internal
Optional
n/a
Numeric
9
Revenue Service (IRS) Taxpayer
Identification Number
NOTE:
Sub -recipients must provide one
of the following numbers:
-DUNS, or
-TIN, or
-UEI
Subrecipient UEI
The Sub -recipient's Unique Entity
Optional
n/a
Numeric
12
Identifier (UEI) created in
SAM.gov.
NOTE:
Sub -recipients must provide one
of the following numbers:
-DUNS, or
-TIN, or
-UEI
Subrecipient
The name of the Subrecipient.
Required
n/a
String
80
Name
POC Email
The email address of the primary
Optional
n/a
String
40
Address
point -of -contact for the
Subrecipient.
Address Line 1
First line of the Subrecipient's
Required
n/a
String
150
address.
Address Line 2
Second line of the Subrecipient's
Optional
n/a
String
150
address.
Address Line 3
Third line of the Subrecipient's
Optional
n/a
String
150
address.
City Name
Name of the city in which the
Required
n/a
String
40
Subrecipient is located.
State Code
United States Postal Service
Required
(AL, AK, AS,
String
2
(USPS) two -letter abbreviation for
AZ, AR, CA,
the state or territory in which the
CO, CT, DE,
Subrecipient is located.
DC, FM, FL,
GA, GU, HI,
ID,IL,IN,IA,
KS, KY, LA,
ME, MH,
MD, MA, MI,
MN, MS,
MO, MT, NE,
NV, NH, NJ,
NM, NY, NC,
ND, MP, OH,
OK, OR, PW,
PA, PR, RI,
SC, SD, TN,
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Defined Term
Definition
Required
List Values
Data Type
Max
Length
TX, UT, VT,
VI, VA, WA,
WV, WI, WY)
Zip5
United States ZIP code (five
Required
n/a
Numeric
5
digits) associated with the
Subrecipient's address.
Zip4
Zip Plus4 (four digits) identifying
Optional
n/a
Numeric
4
where the predominant
performance of the subaward will
be accomplished.
Subrecipient
Confirmation that the Subrecipient
Required
Yes/No
Picklist (see
n/a
SAM.gov
is registered in SAM.gov
permissible
Registration
values in
previous
column
In its preceding
Confirmation that the proportion of
Optional
Yes/No
Picklist (see
n/a
fiscal year, did
the Subrecipient's federal funding-
permissible
recipient receive
to -total annual gross revenue for
values in
80% or more of
the preceding fiscal year is at
previous
its annual gross
least 80%
column)
revenue from
federal funds?
In the preceding
Confirmation that the
Optional
Yes/No
Picklist (see
n/a
fiscal year, did
Subrecipient's total annual gross
permissible
recipient receive
revenue from federal funding
values in
$25 million or
across all programs for the
previous
more of its
preceding fiscal year is greater
column)
annual gross
than $25 million.
revenue from
federal funds?
Is the "total
Confirmation that qualifying
Optional
Yes/No
Picklist (see
n/a
compensation"
Subrecipient's publicly identify
permissible
for the
their top five highest compensated
values in
organization's
executives or have it listed in their
previous
five highest paid
SAM.gov profile, if No please
column)
officers publicly
provide names and compensation
listed or
for top 5 executives.
otherwise listed
in SAM.gov?
Executive Name
The legal name belonging to one
Required (If
n/a
String
100
(1)
of the five highest paid executives,
you
officers, or employees of the
answered
Subrecipient.
"No" to
question in
cell Q5
Total
The Total Compensation, as
Required (If
n/a
Currency
12,2
Compensation
defined in 2 CFR part 170.330,
you
Executive (1)
earned by the five highest paid
answered
executives, officers, or employees
"No" to
of the Subrecipient.
question in
cell Q5
Executive Name
The legal name belonging to one
Required (If
n/a
String
100
(2)
of the five highest paid executives,
you
officers, or employees of the
answered
Subrecipient.
"No" to
question in
cell Q5
Total
The Total Compensation, as
Required (If
n/a
Currency
12,2
Compensation
defined in 2 CFR part 170.330,
you
Executive (2)
earned by the five highest paid
answered
executives, officers, or employees
"No" to
of the Subrecipient.
question in
cell Q5
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Defined Term
Definition
Required
List Values
Data Type
Max
Length
Executive Name
The legal name belonging to one
Required (If
n/a
String
100
(3)
of the five highest paid executives,
you
officers, or employees of the
answered
Subrecipient.
"No" to
question in
cell Q5
Total
The Total Compensation, as
Required (If
n/a
Currency
12,2
Compensation
defined in 2 CFR part 170.330,
you
(3)
earned by the five highest paid
answered
executives, officers, or employees
"No" to
of the Subrecipient.
question in
cell Q5
Executive Name
The legal name belonging to one
Required (If
n/a
String
100
(4)
of the five highest paid executives,
you
officers, or employees of the
answered
Subrecipient.
"No" to
question in
cell Q5
Total
The Total Compensation, as
Required (If
n/a
Currency
12,2
Compensation
defined in 2 CFR part 170.330,
you
(4)
earned by the five highest paid
answered
executives, officers, or employees
"No" to
of the Subrecipient.
question in
cell Q5
Executive Name
The legal name belonging to one
Required (If
n/a
String
100
(5)
of the five highest paid executives,
you
officers, or employees of the
answered
Subrecipient.
"No" to
question in
cell Q5
Total
The Total Compensation, as
Required (If
n/a
Currency
12,2
Compensation
defined in 2 CFR part 170.330,
you
Executive (5)
earned by the five highest paid
answered
executives, officers, or employees
"No" to
of the Subrecipient.
question in
cell Q5
k) Subaward Template
The downloadable templates provide all information required to create the upload files. The
following table highlights the data elements required to complete the Subaward Template.
Defined Term Definition Required List Values Data Type Max
Length
Subrecipient DUNS The DUNS unique identification Optional n/a Numeric 9
number for the Subrecipient
Organization.
Recipient Project Id Recipient Project ID associated Required n/a Numeric 20
with this Sub Award. This is
your unique Project
Identification Number.
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Defined Term
Subaward No.
Definition
Recipient's internal account
number for the grant, contract,
transfer, or direct payment. This
can be the account number, or
any other unique identifying
number assigned by the
Recipient to the award. This
number is strictly for the
Recipient's recordkee in .
Required
Required
List Values
n/a
Data Type
String
Max
Length
20
Subaward Type
The type of Subaward.
Required
"Contract:
Picklist (see
30
Purchase
permissible
Order"
values in
"Contract:
previous
Delivery
column)
Order"
"Contract:
Blanket
Purchase
Agreement"
"Contract:
Definitive
Contract"
"Grant:
Lump Sum
Payment(s)"
"Grant:
Reimbursabl
e"
"Direct
Payment"
"Transfer:
Lump Sum
Payment(s)"
"Transfer:
Reimbursabl
e"
"Loan -
maturity prior
to 12/31 /26
with planned
forgiveness"
"Loan -
maturity prior
to 12/31 /26
without
planned
forgiveness"
"Loan -
maturity past
12/31 /26 with
planned
forgiveness"
"Loan -
maturity past
12/31 /26
without
planned
forgiveness"
Subaward Amount
Total amount of SLFRF funds
Required
n/a
Currency
12,2
(Obligation)
obligated by the Recipient to a
Subrecipient under a given
Subaward.
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Defined Term
Definition.
•
List Values
Data Type
Max
Length
Subaward Award
The date the Recipient
Required
n/a
Date
8
Date
obligated funds to a
Subrecipient.
Primary Sector
Select Primary Sector from
Refer to
Picklist (see
30
picklist.
Required
Sectors
permissible
Designated
values in
as Essential
previous
Critical
column)
Infrastructure
Sectors
table below
If Other
Explain
Required (If
n/a
String
100
previous
question is
"Other")
Period of
The date on which efforts begin
Required
n/a
Date
8
Performance Start
or the Subaward is otherwise
effective.
Period of
The date on which all effort is
Required
n/a
Date
8
Performance End
completed or the Subaward is
otherwise ended.
Place of
First line of the address where
Required
n/a
String
120
Performance
the predominant performance of
Address 1
the Subaward will be
accomplished.
Place of
Second line of the address
Optional
n/a
String
120
Performance
where the predominant
Address 2
performance of the Subaward
will be accomplished.
Place of
Third line of the address where
Optional
n/a
String
120
Performance
the predominant performance of
Address 3
the Subaward will be
accomplished.
Place of
The name of the city where the
Required
n/a
String
40
Performance City
predominant performance of the
Subaward will be accomplished.
Place of
United States Postal Service
Required
(AL, AK, AS,
String
2
Performance State
(USPS) two -letter abbreviation
AZ, AR, CA,
Code
for the state or territory
CO, CT, DE,
indicating where the
DC, FM, FL,
predominant performance of the
GA, GU, HI,
Subaward will be accomplished.
ID, IL, IN, IA,
KS, KY, LA,
ME, MH, MD,
MA, MI, MN,
MS, MO, MT,
NE, NV, NH,
NJ, NM, NY,
NC, ND, MP,
OH, OK, OR,
PW, PA, PR,
RI, SC, SD,
TN, TX, UT,
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lqww
Defined Term
Definition
Required
List Values
Data Type
Max
Length
VT, VI, VA,
WA, WV, WI,
WY)
Place of
United States ZIP code (five
Required
n/a
Numeric
5
Performance Zip
digits) identifying where the
predominant performance of the
subaward will be accomplished.
Place of
United States ZIP code (four
Optional
n/a
Numeric
4
Performance Zip4
digits) identifying where the
predominant performance of the
Subaward will be accomplished.
Purpose of Funds
Recipients must submit a
Required
n/a
Sting
3000
written justification to Treasury
describing how the premium
pay or grant is responsive to
workers performing essential
work during the public health
emergency unless the worker or
groups of workers receiving
premium pay meet one of two
criteria: (1) the eligible
worker(s) receiving premium
pay earn (with the premium
included) below 150 percent of
their residing state or county's
average annual wage for all
occupations, as defined by the
Bureau of Labor Statistics
Occupational Employment and
Wage Statistics; or (2) the
eligible worker(s) receiving
premium pay is not exempt
from the Fair Labor Standards
Act overtime provisions.
Subaward
A description of the overall
Required
n/a
String
750
Description
purpose and expected outputs
and outcomes or results of the
funded subaward, including
significant deliverables and, if
appropriate, associated units of
measure. The purpose and
outcomes or results should be
stated in terms that allow an
understanding that the
subaward constitutes an eligible
use of funds.
Any work performed by an employee of a State, local, or Tribal government;
Behavioral health work;
Biomedical Research;
Dental care work;
Educational work, school nutrition work, and other work required to operate a school facility;
Election's work;
Emergency response;
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Family or childcare;
Grocery stores, restaurants, food production, and food delivery
Health care;
Home- and community -based health care or assistance with activities of daily living;
Laundry work;
Maintenance work;
Medical testing and diagnostics;
Pharmacy;
Public health work;
Sanitation, disinfection, and cleaning work;
Social services work;
Solid waste or hazardous materials management, response, and cleanup work;
Transportation and warehousing;
Vital services to Tribes;
Work at hotel and commercial lodging facilities that are used for COVID-19 mitigation and containment;
Work in a mortuary;
Work in critical clinical research, development, and testing necessary for COVID-19 response.
Work requiring physical interaction with patients;
Other
1) Expenditures GT $50,000 Template
The downloadable templates provide all information required to create the upload files. The
following table highlights the data elements required to complete the Expenditures GT $50,000
Template.
Defined Term
Definition
Required
List Values
... Type
Max
Length
Subaward
Subaward number that
Required
n/a
Numeric
20
Number
allows the Recipient to
associate Expenditure
records to Subaward
records. Enter Subaward
Number. Subaward Number
is not required if
Expenditure Category is
"Administrative Cost".
Expenditure Start
Start date for the range of
Required
n/a
Date
8
Date
time when the
expenditure(s) occurred.
Expenditure End
End date for the range of
Required
n/a
Date
8
Date
time when the
expenditure(s) occurred
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m) Aggregate Expenditures LT $50,000 Template
The downloadable templates provide all information required to create the upload files. The
following table highlights the data elements required to complete the Aggregate Expenditures
LT $50,000 Template.
Defined Term
Definition
Required
List Values
D.. Type
Max
Length
Recipient Project
Recipient Project ID that
Required
n/a
Numeric
20
Id
allows the Recipient to
associate Expenditure
records to Project records.
Subaward Type
The Subaward Type that had
Required
"Aggregate of
Picklist (see
100
Aggregates
obligation or
Contracts
permissible
SLFRF
expenditure/payment activity
Awarded "
values in
during the reporting period.
"Aggregate of
previous
Grants Awarded "
column)
"Aggregate of
Loans Issued "
"Aggregate of
Transfers "
"Aggregate of
Direct Payments "
Total Period
Sum of Expenditures or
Required
n/a
Currency
12,2
Expenditure
Payments during the most
Amount
recent period for this Sub -
(Aggregates)
Award Type (Aggregates).
Total Period
Sum of sub -award
Required
n/a
Currency
12,2
Obligation Amount
amounts/obligations during
(Aggregates)
the most recent period for this
Sub -Award Type
(Aggregates).
n) Payments to Individuals LT $50,000 Template
The downloadable templates provide all information required to create the upload files. The
following table highlights the data elements required to complete the Payments to Individuals LT
$50,000 Template.
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Defined Term
Definition
Required
List Talues
sata I ype
Wax
Length
Sub Award Type
The Sub -Award Type that
Required
"Aggregate of
Picklist
n/a
Aggregates
had obligation or
Contracts
SLFRF
expenditure/payment activity
Awarded"
during the reporting period.
"Aggregate of
Grants Awarded"
"Aggregate of
Loans Issued"
"Aggregate of
Transfers"
"Aggregate of
Direct Payments"
Total Period
Sum of Expenditures or
Required
n/a
Currency
12,2
Expenditure
Payments during the most
Amount
recent period for this Sub -
(Aggregates)
Award Type (Aggregates).
Total Period
Sum of sub -award
Required
n/a
Currency
12,2
Obligation Amount
amounts/obligations during
(Aggregates)
the most recent period for this
Sub -Award Type
(Aggregates).
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Appendix C — Expenditure Categories and Template Mapping
The Expenditure Categories (EC) listed below must be used to categorize each project as
noted in the Reportinq Guidance. The term "Expenditure Category" refers to the detailed level
(e.g., 1.1 COVID-10 Vaccination). When referred to at the summary level (e.g., EC 1) it includes
all Expenditure Categories within that summary level.
For the table below, the following legend applies.
* Denotes areas where recipients should note if the project includes a capital
expenditure
The Programmatic Data column indicates which Expenditure Categories have associated
programmatic data, in addition to the project standard information. More information on each
EC's programmatic data is contained in Appendix C and in the Reporting Guidance.
Programmatic
Category Data? Bulk Upload Template
1 Expenditure Category: Public Health
1.1
COVID-19 Vaccination *
No
Project Baseline Template
1.2
COVID-19 Testing *
No
Project Baseline Template
1.3
COVID-19 Contact Tracing*
No
Project Baseline Template
1.4
Prevention in Congregate Settings
No
Project Baseline Template
(Nursing Homes, Prisons/Jails, Dense
Work Sites, Schools, etc.) *
1.5
Personal Protective Equipment*
No
Project Baseline Template
1.6
Medical Expenses (including Alternative
No
Project Baseline Template
Care Facilities) *
1.7
Capital Investments or Physical Plant
No
Project Baseline Template
Changes to Public Facilities that respond
to the COVID-19 public health
emergency*
1.8
Other COVID-19 Public Health Expenses
No
Project Baseline Template
(including Communications,
Enforcement, Isolation/Quarantine
1.9
Payroll Costs for Public Health, Safety,
Yes
Project EC 1.9 Template
and Other Public Sector Staff
Responding to COVID-19*
1.10
Mental Health Services*
No
Project Baseline Template
1.11
Substance Use Services*
No
Project Baseline Template
1.12
Other Public Health Services*
No
Project Baseline Template
2 Expenditure Category: Negative Economic Impacts
2.1 1
Household Assistance: Food Programs *
Yes
Project EC 2.1 — 2.5 Template
2.2
Household Assistance: Rent, Mortgage,
Yes
Project EC 2.1 — 2.5 Template
and Utility Aid *
2.3
Household Assistance: Cash Transfers *
Yes
Project EC 2.1 — 2.5 Template
2.4
Household Assistance: Internet Access
Yes
Project EC 2.1 — 2.5 Template
Programs *
2.5
Household Assistance: Eviction
Yes
Project EC 2.1 — 2.5 Template
Prevention *
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Project and Expenditures Report User Guide 65
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0 U.S. DEPARTMENT OF THE TREASURY
Programmatic
Category
Data?
Bulk Upload Template
2.6
Unemployment Benefits or Cash
No
Project Baseline Template
Assistance to Unemployed Workers *
2.7
Job Training Assistance (e.g., Sectoral
No
Project Baseline Template
job -training, Subsidized Employment,
Employment Supports or Incentives
2.8
Contributions to UI Trust Funds
No
Project Baseline Template
2.9
Small Business Economic Assistance
No
Project Baseline Template
General *
2.10
Aid to nonprofit organizations *
No
Project Baseline Template
2.11
Aid to Tourism, Travel, or Hospitality*
No
Project Baseline Template
2.12
Aid to Other Impacted Industries*
No
Project Baseline Template
2.13
Other Economic Support *
No
Project Baseline Template
2.14 1
Rehiring Public Sector Staff*
Yes
Project EC 2.14 Template
3 Expenditure Category: Services to Dis ro ortio ately Impacted Communities
3.1
Education Assistance: Early Learning *
Yes
Project EC 3.1 - 3.5 Template
3.2
Education Assistance: Aid to High-
Yes
Project EC 3.1 - 3.5 Template
Poverty Districts *
3.3
Education Assistance: Academic
Yes
Project EC 3.1 - 3.5 Template
Services *
3.4
Education Assistance: Social, Emotional,
Yes
Project EC 3.1 - 3.5 Template
and Mental Health Services *
3.5
Education Assistance: Other *
Yes
Project EC 3.1 - 3.5 Template
3.6
Healthy Childhood Environments: Child
No
Project Baseline Template
Care *
3.7
Healthy Childhood Environments: Home
No
Project Baseline Template
Visiting *
3.8
Healthy Childhood Environments:
No
Project Baseline Template
Services to Foster Youth or Families
Involved in Child Welfare System *
3.9.
Healthy Childhood Environments: Other *
No
Project Baseline Template
3.10
Housing Support: Affordable Housing *
No
Project Baseline Template
3.11
Housing Support: Services for Unhoused
No
Project Baseline Template
persons
3.12
Housing Support: Other Housing
No
Project Baseline Template
Assistance
3.13
Social Determinants of Health: Other *
No
Project Baseline Template
3.14
Social Determinants of Health:
No
Project Baseline Template
Community Health Workers or Benefits
Navigators *
3.15
Social Determinants of Health: Lead
No
Project Baseline Template
Remediation *
3.16
Social Determinants of Health:
No
Project Baseline Template
Community Violence Interventions
4 Ex enditure Category: Premium Pa
4.1
Public Sector Employees
Yes
Project EC 4.1 - 4.2 Template
4.2
Private Sector: Grants to other
Yes
Project EC 4.1 - 4.2 Template
employers
5 Expenditure Category: Infrastructure
Coronavirus State and Local Fiscal Recovery Funds:
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0 U S. DEPARTMENT OF THE TREASURY
5.1
Category
Clean Water: Centralized wastewater
treatment
Programmatic
Data?
Yes
Bul• •.• Template
Project EC 5 Template
5.2
Clean Water: Centralized wastewater
collection and conveyance
Yes
Project EC 5 Template
5.3
Clean Water: Decentralized wastewater
Yes
Project EC 5 Template
5.4
Clean Water: Combined sewer overflows
Yes
Project EC 5 Template
5.5
Clean Water: Other sewer infrastructure
Yes
Project EC 5 Template
5.6
Clean Water: Stormwater
Yes
Project EC 5 Template
5.7
Clean Water: Energy conservation
Yes
Project EC 5 Template
5.8
Clean Water: Water conservation
Yes
Project EC 5 Template
5.9
Clean Water: Nonpoint source
Yes
Project EC 5 Template
5.10
Drinking water: Treatment
Yes
Project EC 5 Template
5.11
Drinking water: Transmission &
distribution
Yes
Project EC 5 Template
5.12
Drinking water: Transmission &
distribution: lead remediation
Yes
Project EC 5 Template
5.13
Drinking water: Source
Yes
Project EC 5 Template
5.14
Drinking water: Storage
Yes
Project EC 5 Template
5.15
Drinking water: Other water infrastructure
Yes
Project EC 5 Template
5.16
Broadband: "Last Mile" projects
Yes
Project EC 5 Template
5.17
Broadband: Other projects
Yes
Project EC 5 Template
6 Expenditure Category: Revenue Replacement
6.1 1
Provision of Government Services
N/A
Revenue Replacement Module
7 Administrative and Other
7.1
Administrative Ex )enses
No
Project Baseline Template
7.2
Evaluation and data analysis
No
Project Baseline Template
7.3
Transfers to Other Units of Government
No
Project Baseline Template
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0U S. DEPARTMENT OF THE TREASURY
Appendix D — SLFRF Expenditure Category Programmatic Data and Other Information
The downloadable templates contain information required to create the upload files to include
required/optional fields, help text, and permissible data types.
The following table highlights the standard data elements required for the Project Bulk Upload
for Baseline Projects.
Project Bulk Upload for Project Baseline Template Table
Defined Term Definition Required or List Values Data Type Max
Optional
Project Expenditure Required Select from Pick List n/a
Expenditure category Project EC
Category Group Group Pick List
[1,2,3, and 71
Project
Sub -Category
Required
Select from
Pick List
n/a
Expenditure
Project EC Pick
Category
List [1,2,3, and 7]
Project Name
Official name of
Required
n/a
String
150
the project
Recipient Project
Identification
Required
n/a
Alpha Numeric
20
ID
number assigned
to project by
recipient
Status of
Completion
Required
"Not started",
Pick List
n/a
Completion
status of the
"Completed less
project
than 50%",
"Completed 50%
or more",
"Completed"
Adopted Budget
Amount of the
Required for Tier
n/a
Currency
12,2
adopted budget
1 recipients
for the project
Optional for other
Tier recipients
Total Obligations
The total dollar
Required
n/a
Currency
12,2
value of
obligations for
this project
Total
The total dollar
Required
n/a
Currency
12,2
Expenditures
value of
expenditures for
this project
Does this project
Does this project
Required
Yes
Picklist (see
n/a
include a capital
include a capital
No
permissible
expenditure?
expenditure
values in
revious column
If yes, what is the
If you answered
Optional
n/a
Currency
12,2
total expected
"yes" to the
capital
previous
expenditure?
question, enter
the total dollar
value of the
expected capital
expenditure
Project
Description of
Required
n/a
String
1,500
Description
Project
Program Income
The amount of
Optional
n/a
Currency
12,2
Earned
Federal program
income earned.
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Project and Expenditures Report User Guide 68
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There is no additional programmatic data required for the following EC:
• EC 1.1 COVID-19 Vaccination
• EC 1.2 COVID-19 Testing
• EC 1.3 Contact Tracing
• EC 1.4 Prevention in Congregate Settings (Nursing Homes, Prisons/Jails, Dense Work
Sites, Schools, etc.)
• EC 1.5 Personal Protective Equipment
• EC 1.6 Medical Expenses (including Alternative Care Facilities)
• EC 1.7 Capital Investments of Physical Plant Chances to Public Facilities that respond
to the COVID-19 public health emergency
• EC 1.8. Other COVID-19 Public Health Expenses (including Communications,
Enforcement, Isolation/Quarantine)
EC 1.9 (Payroll Costs for Public Health, Safety, and Other Public Sector Staff Resp)
There are additional programmatic data required for EC 1.9. that can be provided via bulk
upload file or manual entry. The Project Template EC 1.9 contains fields required to create the
upload files and includes required/optional fields, help text, and permissible data types for EC
1.9 Public Health: Payroll Costs for Public Health, Safety, and Other Public Sector Staff
Responding to COVID-19.
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
EC 1.10 — 1.12
There is no additional programmatic data required for the following EC:
• EC 1.10 Mental Health Services.
• EC 1.11 (Substance Use Services)
Coronavirus State and Local Fiscal Recovery Funds:
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U.S. DEPARTMENT OF THE TREASURY
• EC 1.12 (Other Public Health Services)
EC 2.1-2.5 (Household Assistance)
There are additional programmatic data required for EC 2.1 — 2.5 that can be provided via bulk
upload file or manual entry. Project Template EC 2.1 — 2.5 contains fields required to create the
upload files and include required/optional fields, help text, and permissible data types for the
following categories under EC 2 Negative Economic Impacts:
• 2.1-Household Assistance: Food Programs
• 2.2-Household Assistance: Rent, Mortgage, and Utility Aid
• 2.3-Household Assistance: Cash Transfers
• 2.4-Household Assistance: Internet Access Programs
• 2.5-Household Assistance: Eviction Prevention
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Term
Definition
Required or List Values Data Type Max
OptionalDefined
Structure and
Brief description
Required n/a String 500
objectives of
of structure and
assistance
objectives of
program(s)
assistance
program(s) (e.g.,
nutrition
assistance for
low-income
households
Number of
Number of
Required
n/a
Numeric
6
households
households
served
served (by
program if
recipient
establishes
multiple separate
household
assistance
programs)
Brief description
Brief description
Required
n/a
String
500
of recipient's
of recipient's
approach
approach to
ensuring that aid
to households
responds to a
negative
economic impact
of Covid-19, as
described in the
final rule.
EC 2.6 — 2.13
There is no additional programmatic data required for the following EC:
• EC 2.6 Unemployment Benefits or Cash Assistance to Unemployed Workers.
• EC 2.7 Job Training Assistance (e.g., Sectoral job -training, Subsidized Employment,
Employment Supports or Incentives).
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U.S. DEPARTMENT OF THE TREASURY
• EC 2.8 Contributions to UI Trust Funds.
• EC 2.9 Small Business Economic Assistance (General)
• EC 2.10 Aid to nonprofit organizations
• EC 2.11 Aid to Tourism, Travel, or Hospitality
• EC 2.12 Aid to Other Impacted Industries
• EC 2.13 Other Economic Support
EC 2.14 (Rehiring Public Sector Staff)
There is additional programmatic data required for EC 2.14 that can be provided via bulk upload
file or manual entry. Project Template EC 2.14 contains fields required to create the upload files
and includes required/optional fields, help text, and permissible data types for the Expenditure
Category EC 2 Negative Impacts: 2.14 Rehiring Public Sector Staff.
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
EC 3.1-3.5 (Services to Disproportionately Impacted Communities)
There is additional programmatic data required for EC 3.1 — 3.5 that can be provided via bulk
upload file or manual entry. Project Template EC 3.1 — 3.5 contains fields required to create the
upload files and includes required/optional fields, help text, and permissible data types for the
following categories under EC 3 Services to Disproportionately Impacted Communities:
• 3.1-Education Assistance: Early Learning
• 3.2-Education Assistance: Aid to High -Poverty Districts
• 3.3-Education Assistance: Academic Services
• 3.4-Education Assistance: Social, Emotional, and Mental Health Services
• 3.5-Education Assistance: Other
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Coronavirus State and Local Fiscal Recovery Funds:
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0 U.S. DEPARTMENT OF THE TREASURY
Policy Information
When providing the National Center for Education Statistics ("NCES") School ID or NCES
District ID, please list the School District if all schools within the school district received some
funds. If not all schools within the school district received funds, please list the School ID of the
schools that received funds. These can allow evaluators to link data from the NCES to look at
school -level demographics and, eventually, student performance. For more information on
NCES identification numbers see https://nces.ed.gov/ccd/districtsearch/ (districts) and
https://nces.ed.gov/ccd/schoolsearch/ (schools).
EC 3.6 — 3.16
There is no additional programmatic data required for the following ECs:
• EC 3.6 Healthy Childhood Environments: Child Care.
• EC 3.7 Healthy Childhood Environments: Home Visiting
• EC 3.8 Healthy Childhood Environments: Services to Foster Youth or Families Involved
in Child Welfare System
• EC 3.9 Healthy Childhood Environments: Other
• programmatic data required for EC 3.10 Housing Support: Affordable Housing
• EC 3.11 Housing Support: Services for Unhoused Persons
• EC 3.12 Housing Support: Other Housing Assistance
• EC 3.13 Social Determinants of Health: Other
• EC 3.14 Social Determinants of Health: Community Health Workers or Benefits
Navigators
• EC 3.15 Social Determinants of Health: Lead Remediation
• EC 3.16 Community Violence Interventions.
EC 4.1-4.2 (Premium Pay)
There is additional programmatic data required for EC 4.1 — 4.2 that can be provided via bulk
upload file or manual entry. Project Template EC 4.1 — 4.2 contains fields required to create the
upload files and includes required/optional fields, help text, and permissible data types for the
categories under EC 4 Premium Pay:
• EC 4.1 Public Sector Employees
• EC 4.2 Private Sector: Grants to other employers
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 72
Ar7
M U.S. DEPARTMENT OF THE TREASURY
Term Definition
Sectors List of sectors
designated as designated as
essential critical essential critical
infrastructure infrastructure
sectors sector
Required or List Values
OptionalDefined
Required Valid entries for
Sectors
designated as
essential critical
infrastructure
sectors. (See
Appendix E
Data Type Max
String 1500
Number of
Number of
Required
n/a
Numeric
7
workers to be
workers to be
served
served
Premium Pay
For groups of
Required
n/a
String
3000
Narrative
workers that do
not meet one of
the two criteria
below, submit a
written
justification to
Treasury
describing how
the premium pay
or grant is
responsive to
workers
performing
essential work
during the public
health
emergency
unless the worker
or groups of
workers receiving
premium pay
meet one of two
criteria: (1) the
eligible worker(s)
receiving
premium pay
earn (with the
premium
included) below
150 percent of
their residing
state or county's
average annual
wage for all
occupations, as
defined by the
Bureau of Labor
Statistics
Occupational
Employment and
Wage Statistics;
or (2) the eligible
worker(s)
receiving
premium pay is
not exempt from
the Fair Labor
Standards Act
overtime
provisions.
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In addition, please see Section IV.d.1 Step 5 and Appendix E for additional information needed
on sub -awards supporting projects in these Expenditure Categories.
Note-
• Recipients that are either creating or supporting a Premium Pay program may only
provide premium pay to eligible workers, e.g., workers needed to maintain continuity of
operations of essential critical infrastructure sectors (see sector list for additional details),
for essential work, e.g., work that is not performed while teleworking from a residence;
and involves either: regular, in -person interactions with patients, the public, or coworkers
of the individual that is performing the work; or
• regular physical handling of items that were handled by, or are to be handled by,
patients, the public, or coworkers of the individual that is performing the work.
EC 5.1-5.17 (Infrastructure)
There is additional programmatic data required for EC 5.1 — 5.17 that can be provided via bulk
upload file or manual entry. There is also additional programmatic data required for all projects
that can only be entered via manual entry. Project Template EC 5 contains fields required to
create the upload files and includes required/optional fields, help text, and permissible data
types for all subcategories under Expenditure Category EC 5 Infrastructure:
• 5.1-Clean Water: Centralized wastewater treatment
• 5.2-Clean Water: Centralized wastewater collection and conveyance
• 5.3-Clean Water: Decentralized wastewater
• 5.4-Clean Water: Combined sewer overflows
• 5.5-Clean Water: Other sewer infrastructure
• 5.6-Clean Water: Stormwater
• 5.7-Clean Water: Energy conservation
• 5.8-Clean Water: Water conservation
• 5.9-Clean Water: Nonpoint source
• 5.10-Drinking water: Treatment
• 5.11-Drinking water: Transmission & distribution
• 5.12-Drinking water: Transmission & distribution: lead remediation
• 5.13-Drinking water: Source
• 5.14-Drinking water: Storage
• 5.15-Drinking water: Other water infrastructure
• 5.16-Broadband: "Last Mile" projects
• 5.17-Broadband: Other projects
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 74
U.S. DEPARTMENT OF THE TREASURY
Term Definition Required or List Values
Data Type
Max
OptionalDefined
Projected/actual Projected/actual Optional n/a
Date
10
construction start construction start
date date REQUIRED if the
project has
started.
NOT REQUIRED
if you selected
"Not Started" for
the "Status to
Completion"
question.
Projected/actual
Projected/actual
n/a
Date
10
initiation of
initiation of
Optional
operations date
operations date
REQUIRED if the
project has
started.
NOT REQUIRED
if you selected
"Not Started" for
the "Status to
Completion"
question.
Location Type
Location (for
REQUIRED if the
-
Picklist
n/a
broadband,
project has
Latitude/longitud
geospatial
started.
e (WGS84 or
location data)
NAD83
NOT REQUIRED
geographic
if you selected
coordinate
"Not Started" for
system)
the "Status to
-Address
Completion"
-Address Range
question.
-Road Segment
After the bulk upload of EC 5 infrastructure project information, manual entry of additional
programmatic data will be required in Treasury's Portal.
a) Additional manual entry for all infrastructure projects
1. Location
2. For projects over $10 million in expected total cost
i. Complete Davis -Bacon certification or provide the following:
• Number of employees of contractors and sub -contractors working
on the project (number)
• Number of employees on the project hired directly (number)
• Number of employees on the project hired through a third party
(number)
• Wages and benefits of workers on the project by classification
(rich text field)
• Are any of the wages at rates less than those prevailing? (Y/N)
Complete certification for labor agreements or provide the following:
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U S. DEPARTMENT OF THE TREASURY
How will the recipient ensure the project has ready access to a
sufficient supply of appropriately skilled and unskilled labor to
ensure high -quality construction throughout the life of the project,
including a description of any required professional certifications
and/or in-house training? (text box)
• How will the recipient minimize risks of labor disputes and
disruptions that would jeopardize timeliness and cost-
effectiveness of the project? (text box)
• How will the recipient provide a safe and healthy workplace that
avoids delays and costs associated with workplace illnesses,
injuries, and fatalities, including descriptions of safety training,
certification, and/or licensure requirements for all relevant workers
(e.g., OSHA 10, OSHA 30);"? (text box)
• Will workers on the project receive wages and benefits that will
secure an appropriately skilled workforce in the context of the
local and regional labor market? (Y/N)
• Does the project have a completed project labor agreement?
(Y/N)
iii. Respond to the question, Does the project prioritize local hires? (Y/N)
iv. Respond to the question, Does the project have a Community Benefit
Agreement, with a description of any such agreement? (Y/N)
b) Additional manual entry for Projects in the Water and Sewer Infrastructure
Expenditure Categories (5.1 — 5.15):
1. National Pollutant Discharge Elimination System (NPDES) Permit Number (if
applicable; for projects aligned with the Clean Water State Revolving Fund)
2. Public Water System (PWS) ID number (if applicable; for projects aligned with
the Drinking Water State Revolving Fund)
Note- Please provide the NPDES Permit Number or Public Water System (PWS) ID number
for projects on systems with such permit/ID numbers. Otherwise, please leave this field
blank. Providing this information allows Treasury to connect your reporting data to existing
information about the systems.
c) Additional manual entry for Broadband Projects Expenditure Categories (5.16 — 5.17):
1. Project is designed to, upon completion, reliably meet or exceed symmetrical 100
Mbps download and upload speeds.
2. If the project is not designed to reliably meet or exceed symmetrical 100 Mbps
download and upload speeds, explain why not,
3. Confirm that the project is designed to, upon completion, meet or exceed
symmetrical 100 Mbps download speed and between at least 20 Mbps and 100
Mbps upload speed, and be scalable to a minimum of 100 Mbps download speed
and 100 Mbps upload speed.
EC 6.1 (Provision of Government Services)
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There is no additional programmatic data required for EC 6.1 and there is no bulk upload
template option.
In addition, note that obligations and expenditures reported under EC 6.1 Revenue
Replacement do not need to have subrecipients, subawards, or expenditures separately
reported. If the only project created is for EC 6.1 Revenue Replacement, the following sections
will be greyed out: Subrecipient module, Subaward Module, Expenditure Module
EC 7.1 — 7.3
There is no additional programmatic data required for the following ECs:
EC 7.1 Administrative Expenses
EC 7.2 Evaluation and Data Analysis.
EC 7.3 Transfers to Other Units of Government.
EC 7.4 Transfers to Non -entitlement Units (States and Territories only)
Do not enter projects under EC 7.4 (Transfers to Non -entitlement Units (States and Territories
only). This information will be collected as part of NEU and Non-UGLG information. Please
reference NEU User Guide.
Coronavirus State and Local Fiscal Recovery Funds:
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U S. DEPARTMENT OF THE TREASURY
Appendix E — List of Sectors
When entering information for project subawards, selection of a Primary Sector is required for
subawards tied to projects in Expenditure Categories:
• 4.1 Premium Pay: Public Sector Employees; and
• 4.2 Premium Pay: Private Sector: Grants to other employers.
A primary sector is defined as the sector targeted by the work performed under the sub -award.
It is not required for other expenditure categories. The table below lists primary sectors available
in the system for selection. If the primary sector is not listed, select "Other" and clarify in the
manual entry box.
SectorsSectors Designated as Essential Critical Infrastructure
Any work performed by an employee of a State, local, or Tribal government;
Behavioral health work;
Biomedical Research;
Dental care work;
Educational work, school nutrition work, and other work required to operate a school facility;
Elections work;
Emergency response;
Family or childcare;
Grocery stores, restaurants, food production, and food delivery
Health care;
Home- and community -based health care or assistance with activities of daily living;
Laundry work;
Maintenance work;
Medical testing and diagnostics;
Pharmacy;
Public health work;
Sanitation, disinfection, and cleaning work;
Social services work;
Solid waste or hazardous materials management, response, and cleanup work;
Transportation and warehousing;
Vital services to Tribes;
Work at hotel and commercial lodging facilities that are used for COVID-19 mitigation and containment;
Work in a mortuary;
Work in critical clinical research, development, and testing necessary for COVID-19 response.
Work requiring physical interaction with patients;
Other
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Appendix F — Frequently Asked Questions
These questions are aligned to section 9 of the main FAQs and included in Section IV of the F
User Guide: Treasury's Portal for Recipient Reporting. However, please note that the list of
FAQs has been reordered.
1.1. What records must be kept by governments receiving funds?
Financial records and supporting documents related to the award must be retained for a
period of five years after all funds have been expended or returned to Treasury,
whichever is later. This includes those which demonstrate the award funds were used
for eligible purposes in accordance with the ARPA, Treasury's regulations implementing
those sections, and Treasury's guidance on eligible uses of funds.
1.2. What reporting will be required, and when will the first report be due?'
Recipients will be required to submit an interim report, project and expenditure reports,
and annual Recovery Plan Performance Reports as specified below, regarding their
utilization of Coronavirus State and Local Fiscal Recovery Funds.
Interim reports: States (defined to include the District of Columbia), territories,
metropolitan cities, counties, and Tribal governments will be required to submit one
interim report. The interim report will include a recipient's expenditures by category at
the summary level and for states, information related to distributions to non -entitlement
units of local government must also be included in the interim report. The interim report
covered activity from the date of award to July 31, 2021 and were due to Treasury by
August 31, 2021 or 60 days after receiving funding if funding was received by October
15, 2021. Non -entitlement units of local government were not required to submit an
interim report.
Project and Expenditure reports: State (defined to include the District of Columbia),
territorial, metropolitan city, county, and Tribal governments will be required to submit
project and expenditure reports. This report will include financial data, information on
contracts and subawards over $50,000, types of projects funded, and other information
regarding a recipient's utilization of award funds.
Reports will be required quarterly for the following recipients:
• States and territories
Metropolitan cities and counties with population over 250,000
Metropolitan cities and counties with population less than 250,000 that received
an award of more than $10 million
Tribal governments that received an award of more than $30 million.
The initial project and expenditure report for quarterly recipients will be due January 31,
2022 and will cover the period of March 3, 2021 to December 31, 2021. The subsequent
quarterly reports will cover one calendar quarter and must be submitted to Treasury
within 30 days after the end of each calendar quarter.
Reports will be required annually for the following recipients:
' This question was updated on November 15, 2021
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 79
-- U S. DEPARTMENT OF THE TREASURY
--� . Metropolitan cities and counties with population less than 250,000 that received
an award less than $10 million,
Tribal governments that received an award less than $30 million
• Non -entitlement units of government
The initial project and expenditure report for annual filers will be due April 30, 2022 and
will cover the period of March 3, 2021 to March 31, 2022. The subsequent annual
reports must be submitted to Treasury by April 30 each year.
The reports will include the same general data as those submitted by recipients of the
Coronavirus Relief Fund, with some modifications to expenditure categories and the
addition of data elements related to specific eligible uses.
Recovery Plan Performance Reports: States (defined to include the District of
Columbia), territories, metropolitan cities, and counties with a population that exceeds
250,000 residents will also be required to submit an annual Recovery Plan Performance
Report to Treasury. This report will include descriptions of the projects funded and
information on the performance indicators and objectives of each award, helping local
residents understand how their governments are using the substantial resources
provided by Coronavirus State and Local Fiscal Recovery Funds program. The initial
Recovery Plan Performance Report will cover activity from date of award to July 31,
2021 was due to Treasury by August 31, 2021 or 60 days after receiving funding.
Thereafter, the Recovery Plan Performance Reports will cover a 12-month period and
recipients will be required to submit the report to Treasury within 30 days after the end of
the 12-month period. The second Recovery Plan Performance Report will cover the
period from July 1, 2021 to June 30, 2022 and must be submitted to Treasury by July 31,
2022. Each annual Recovery Plan Performance Report must be posted on the public -
facing website of the recipient. Local governments with fewer than 250,000 residents,
Tribal governments, and non -entitlement units of local government are not required to
develop a Recovery Plan Performance Report.
Please see the Guidance on Recipient Compliance and Reporting Responsibilities for
more information.
1.3. What provisions of the Uniform Guidance for grants apply to these funds? Will the
Single Audit requirements apply?
Most of the provisions of the Uniform Guidance (2 CFR Part 200) apply to this program,
including the Cost Principles and Single Audit Act requirements. Recipients should refer
to the Assistance Listing for detail on the specific provisions of the Uniform Guidance
that do not apply to this program. The Assistance Listing will be available on
beta.SAM.gov.
1.4. Once a recipient has identified a reduction in revenue, how will Treasury track use
of funds for the provision of government services?
The ARPA establishes four categories of eligible uses and further restrictions on the use
of funds to ensure that Fiscal Recovery Funds are used within the four eligible use
categories. The interimfinal rule implements these restrictions, including the scope of
the eligible use categories and further restrictions on tax cuts and deposits into
pensions.
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Consistent with the broad latitude provided to recipients to use funds for government
services to the extent of the reduction in revenue, recipients will be required to submit a
description of services provided. These services can include a broad range of services
but may not be used directly for pension deposits, contributions to reserve funds, or debt
service. Recipients may use sources of funding other than Fiscal Recovery Funds to
make deposits to pension funds, contribute to reserve funds, and pay debt service,
including during the period of performance for the Fiscal Recovery Fund award.
For recipients using Fiscal Recovery Funds to provide government services to the extent
of reduction in revenue, the description of government services reported to Treasury
may be narrative or in another form, and recipients are encouraged to report based on
their existing budget processes and to minimize administrative burden. For example, a
recipient with $100 in revenue replacement funds available could indicate that $50 were
used for personnel costs and $50 were used for pay -go building of sidewalk
infrastructure.
In addition to describing the government services provided to the extent of reduction in
revenue, all recipients will also be required to indicate that Fiscal Recovery Funds are
not used directly to make a deposit in a pension fund. Further, recipients subject to the
tax offset provision will be required to provide information necessary to implement this
provision. Treasury does not anticipate requiring other types of reporting or
recordkeeping on spending in pensions, debt service, or contributions to reserve funds.
These requirements are further detailed in the guidance on reporting requirements for
the Fiscal Recovery Funds available here.
1.5. What is the Assistance Listing and Catalog of Federal Domestic Assistance
(CFDA) number for the program?
The Assistance Listing for the Coronavirus State and Local Fiscal Recovery Funds
(CSLFRF) was published May 28, 2021 on SAM.gov. This includes the final Assistance
Listing number for the program, 21.027.
The assistance listing includes helpful information including program purpose, statutory
authority, eligibility requirements, and compliance requirements for recipients. The
Assistance Listing number is the unique 5-digit code for each type of federal assistance,
and can be used to search for program information, including funding opportunities,
spending on usaspending.gov, or audit results through the Federal Audit Clearinghouse.
To expedite payments and meet statutory timelines, Treasury issued initial payments
under an existing Assistance Listing number. If you have already received funds or
captured the initial Assistance Listing number in your records, please update your
systems and reporting to reflect the final Assistance Listing number 21.027. Recipients
must use the final Assistance Listing number for all financial accounting, audits,
subawards, and associated program reporting requirements.
To ensure public trust, Treasury expects all recipients to serve as strong stewards of
these funds. This includes ensuring funds are used for intended purposes and
recipients have in place effective financial management, internal controls, and reporting
for transparency and accountability.
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Please see Treasury's most recent Rule and the Guidance on Recipient Compliance and
Reporting Responsibilities for more information.
1.6. If a recipient has received funding as of October 15, 2021 but has not incurred
obligations or expenditures as of the end of the reporting period, what are the
reporting requirements?
Interim Report: Recipients should submit a report showing no ($0) obligations or
expenditures have yet been incurred.
Recovery Plan: Recipients should submit a Recovery Plan, if applicable, describing the
planned approach to the use of funds and planned projects.
Project and Expenditure Report: Recipients should submit a report showing no ($0)
obligations or expenditures have yet been incurred.
1.7. If a recipient has received funding as of October 15, 2021 but has not established
projects as of the end of the reporting period, what are the reporting
requirements?
No project level reporting is required in the Interim Report. Recipients should submit a
Recovery Plan, if applicable, describing the planned approach to the use of funds and
planned projects. Recipients should submit a Project and Expenditure Report describing
the adopted budget, where applicable based on reporting tier, for any planned projects.
1.8. If a recipient has not received funding as of October 15, 2021 but received funding
before the end of December 31, 2021, what are the reporting requirements?
Treasury recognizes that recipients will need sufficient time to gather the information and
determine how to allocate funds in accordance with the interim final rule. As such,
recipients that have received funding between October 16, 2021 and December 31,
2021 are not required to submit an Interim Report.
However, recipients in this circumstance and are subject to quarterly reporting (those in
Reporting Tiers 1, 2, or 3) will be required to submit a Project and Expenditure Report by
January 31, 2022.
Recipients that are not subject to quarterly reporting will be required to submit a Project
and Expenditure Report by April 30, 2022.
Recipients must submit a Recovery Plan (if applicable) within 60 days of receiving
funding.
1.9. Does the $10 million for metropolitan cities and counties with population less than
250,000 and the $30 million (for tribes) threshold apply to funds received or the
total allocation?
The reporting threshold is based on the total allocation expected under the SLFRF
program, not the funds received by the recipient as of the time of reporting. Recipient
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reporting tiers will be displayed in the reporting portal. If you believe there is an error with
the reporting tier or application of the $10 million (for metropolitan cities and counties
with a population below 250,00 residents) or $30 million (for tribes) thresholds, please
email SLFRP(a)treasury.gov.
1.10. How should a recipient report funds if funds were received as multiple entity types
(e.g., a county and an NEU, or county and a city)?
When receiving funds as multiple entity types, a recipient's reporting tier is determined
by their total allocation across both recipient types and the highest tier for which they
qualify. For example, if a recipient receives funding as an NEU and a county with
population under $250,000 and their total allocation across both entity types is over
$10M, the recipient should report as a county with population under 250,000 and over
$10M in total SLFRF funding. A recipient's reporting tier will be available for review in the
Treasury's Portal. If you believe there is an error in consolidating or not consolidating
your governmental entities for the purposes of reporting, please email
SLFRP .treasury.gov.
1.11. The guidance covering submission of the Recovery Plan indicates that in addition
to submitting a PDF version of the Recovery Plan recipients must also upload a
project inventory file and input other programmatic data. Is this no longer
required?
Treasury has delayed the collection of this information in Treasury's Portal in order to
streamline reporting and lessen the reporting burden for recipients. Recipients are still
required to upload a PDF version of their Recovery Plan by August 31, or 60 days after
receiving funding. Recipients are encouraged to use the suggested template posted in
the
www.treasury.gov/SLFRPReporting website when preparing the Recovery Plan
template. Some data from the Recovery Plan will be phased in to be submitted with the
Project and Expenditure report.
1.12. How should recipients report if the population threshold changes during the four-
year reporting period?
The population threshold is determined by Treasury at award date and will not change
during the four-year reporting period. A recipient's reporting tier will be available for
review in the reporting portal.
1.13. How do Recipients identify what Reporting Tier they are in?
A list of all SLFRF Recipients and their corresponding Reporting Tiers will be published
on the Treasury website www.Treasury.gov/SLFRPReporting
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In addition, Recipients will be able to find their Reporting Tier after logging into the
Treasury Reporting Portal and selecting the Project and Expenditure Report record. The
Reporting Tier will be displayed as part of the Recipient Profile.
1.14. Can records be edited or updated after submission? How do I report changes?
Interim Report: No changes will be allowed after the initial submission. Any updates will
be captured when the first Project and Expenditure Report is submitted.
Project and Expenditure Report: Recipients will have an opportunity to reopen and
provide edits to their submitted Project and Expenditure Reports anytime before the
reporting deadline. Recipients will then be required to re -certify and submit the report
again to properly reflect any edits made.
Recovery Plan: Similarly, Recipients will be allowed to reopen and provide an update of
their submitted Recovery Plan report record anytime before the reporting deadline. They
should also provide concurrent updates to the publicly posted version.
Recipients will then be required to re -certify and submit the report again to properly
reflect any edits made.
1.15. How do recipients correct or edit pre -populated information or project information
in Treasury's Portal?
In the event that information presented in Treasury's Portal requires correction,
recipients should email SLFRP@treasury.gov and provide the necessary edits.
1.16. Is there any possibility of extension for the reporting deadlines for individual
recipients?
Generally, No. The data submitted by recipients will be used internally for oversight
purposes and to fulfill Treasury's transparency and legal obligations. Late submissions
undermine the efficiency and timeliness of these processes. Recipient submissions after
the reporting deadline will be considered as late, and recipients will be asked to provide
a date by which the delayed reporting will be submitted so that Treasury can plan for
incorporating the data. Treasury's own reporting will highlight those recipients whose
reports were not received by the deadline. If there are any changes to the overall
reporting deadlines, they will be communicated to the relevant impacted recipients.
1.17. Is there a penalty for not submitting timely reports?
A record of late reporting could lead to a finding of non-compliance, which could result in
development of a corrective action plan, or other consequences.
1.18. What is meant by Date of Award?
The Date of Award is the day the recipient certifies the funding.
1.19. When are recipients subject to the quarterly reporting?
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Recipients are required to provide quarterly reporting if they are in Reporting Tiers 1, 2,
or 3 (see Section Ill.b). If applicable, reporting will start in the period funds were received
and certified and will be required for all quarters thereafter.
1.20. How should interest or principal received from loans made with SLFRF Funds be
treated?
The Project and Expenditure Report will include fields for reporting on program income
at the Project level. Interest received on loans made with SLFRF funds should be
tracked as program income (See 2 CFR § 200.1 Program income). Any program
income that comes in before 2024 can be recycled by the recipients on eligible projects.
1.21. Will there be a way to capture and tally a total award amount that includes
program income for ensuring all funds are spent or that any funds that need to be
returned are?
Yes, since Program Income is being collected, Treasury will use the information reported
to determine total allowable obligations and expenditures. That information will be made
available in the Treasury portal for Recipients as part of future enhancements. Please
note, interest earned on advances of federal funds are not considered program income
and are not subject to these reporting requirements. (See 2 CFR § 200.1 Program
income
1.22. How should Recipients define expenditure for loans made with SLFRF funds?
For the purposes of reporting through the Treasury portal, expenditures for a loan should
be identified as the value of the cash disbursement of the loan at the time of the
disbursement. Separately, Recipients will have the opportunity to report, if applicable, on
program income. As noted above, interest earned on advances of federal funds are not
considered program income.
1.23. Are Recipients required to collect a DUNS number for each of their subrecipients?
The Dun & Bradstreet D-U-N-S number remains the official identifier for doing business
with the U.S. Government and will be used for confirming SAM.gov registration. For
subrecipients that do not yet have DUNs numbers, Recipients should encourage as
many of their subrecipients to obtain a DUNs number as possible.
At the same time, Treasury recognizes that the Federal government is also transitioning
away from using the DUNs number will only remain as the official identifier until April 4,
2022. In its place, the Federal government will use a Unique Entity Identifier (SAM)
created in SAM.gov.
To accommodate Recipients during this shifting period, if there are subrecipients who do
not yet have a DUNs number, and/or have challenges in obtaining one, the January
2022 Project and Expenditure Report form will accept for each subrecipient one of the
following three identifiers:
o Dun & Bradstreet D-U-N-S number
o Taxpayer Identification Number (TIN)
o Unique Entity Identifier (UEI)
After April 4, 2022 all Subrecipients will be expected to provide a Unique Entity Identifier.
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1.24. Who are beneficiaries and are Recipients required to report for them?
A subrecipient is an entity that receives a subaward to carry out a project funded by
Fiscal Recovery Funds on behalf of a recipient. Individuals or entities that are direct
beneficiaries of a project funded by Fiscal Recovery Funds are not considered
subrecipients. Households, communities, small businesses, nonprofits, and impacted
industries are all potential beneficiaries of projects carried out with SLFRF funds.
The terms and conditions of Federal awards flow down to subawards to subrecipients,
requiring subrecipients to comply with all requirements of recipients such as the
treatment of eligible uses of funds, procurement, and reporting requirements.
Beneficiaries are not subject to the requirements placed on subrecipients in the Uniform
Guidance, including audit pursuant to the Single Audit Act and 2 CFR Part 200, Subpart
F or subrecipient reporting requirements.
The distinction between a subrecipient and a beneficiary, therefore, is contingent upon
the rationale for why a recipient is providing funds to the individual or entity. If the
recipient is providing funds to the individual or entity for the purpose of carrying out a
SLFRF program or project on behalf of the recipient, the individual or entity is acting as a
subrecipient. Acting as a subrecipient, the individual or entity is subject to subrecipient
monitoring and reporting requirements. Conversely, if the recipient is providing funds to
the individual or entity for the purpose of directly benefitting the individual or entity as a
result of experiencing a public health impact or negative economic impact, the individual
or entity is acting as a beneficiary. Acting as a beneficiary, the individual or entity is not
subject to subrecipient monitoring and reporting requirements.
While the definition above is used for Single Audit purposes, Treasury does require that
the prime recipient report on both a beneficiary and a subrecipient in the Treasury
reporting portal. Similar to reporting under the Coronavirus Relief Fund (CRF),
information on both beneficiaries and subrecipients will be collected in a single form in
the Project and Expenditure Report.
1.25. Do recipients who have projects under Expenditure Category 6.1 "Provision of
Government Services" need to report on Subrecipients, Subawards, and
Expenditures?
Recipients who have projects categorized under EC 6.1 "Provision of Government
Services" are not required at this time to report on the subrecipients, subawards, and
expenditures (for subawards or in aggregate) for those projects for the January reporting
cycle.
1.26. How should a Recipient report the Subaward's "Place of Performance" address if
the work was performed over a broad area and no specific address is available?
For the Subaward module, if a specific address is not available for a Subaward, you can
enter the corresponding Subrecipient's address or the nearest headquarters of your
jurisdiction in the required address fields.
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1.27. Do jurisdictions need to have committed or dedicated funding received by the
August 31, 2021 deadline or 60 days after receiving funding for the initial
Recovery Plan?
No. Funding does not need to be committed or dedicated by the time the initial Recovery
Plan is submitted. The Recovery Plan should include planned uses of funds and projects
to the extent known at the time the Recovery Plan is submitted. Updates can be
provided in subsequent Recovery Plans and project and expenditure reports.
1.28. Will the data recipients submit be made publicly available?
Yes, Treasury will make the data submitted by recipients publicly available. The content
and timing of release is still under development. Treasury encourages recipients to
make their data directly available through their own websites. States and territories are
reminded that they need to post the Recovery Plan in their public website by the date the
report is transmitted to Treasury.
1.29. What reporting is required if no SLFRF funding was used for the activities covered
by the Required Performance Indicators noted in Part 2 C.2. of the Reporting
Guidance related to the Recovery Plan?
A recipient only needs to report on mandatory performance indicators if funds were used
for that purpose / Expenditure Category.
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Revision Log
Version
Date Published
Summary of changes
1.0
January 7, 2022
Initial publication
1.1
January 24, 2022
. Added language around use of "No Projects
Available"
• Updated language around bulk uploads, including
edits to Appendix B
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