Emergency Justification Memo

DEPARTMENT OF THE TREASURY
WASHINGTON, D.C. 20220

TO:

Alex Goodenough, Office of Information and Regulatory Affairs

FROM:

Ryan Law, Deputy Assistant Secretary
Office of Privacy, Transparency, and Records

SUBJECT: Justification for Emergency Processing: State and Local Fiscal Recovery Funds
(SLFRF) Project and Expenditure Report User Guide
Pursuant to the Office of Management and Budget (OMB) procedures established at 5 C.F.R. §
1320.13, the Department of the Treasury (Treasury) requests emergency processing for the State
and Local Fiscal Recovery Funds (SLFRF) program’s Project and Expenditure Report User
Guide, revising OMB Control Number 1505-0271.
On March 11, 2021, the American Rescue Plan Act was signed into law and established the
Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Funds, which
together make up the SLFRF program. This program is intended to provide support to State,
territorial, local, and Tribal governments in responding to the economic and public health
impacts of COVID-19 and in their efforts to contain impacts on their communities, residents, and
businesses.
On November 15, 2021, Treasury published updated Compliance and Reporting Guidance that
SLFRF recipients need to comply with to fulfill their reporting requirements. Treasury has
directly engaged with various interested agencies and stakeholders as well as SLFRF recipients
plans to provide input on reporting. Due to policy and technical constraints, and recognition of
open questions from recipients and external stakeholders on SLFRF eligible uses, the SLFRF
program, in coordination with policy, OGC and ORP leadership, recommended a series of
updates to reporting requirements and timelines, including the Project and Expenditure report,
which are included in the Compliance and Reporting Guidance.
Treasury is currently finalizing the development of the reporting portal recipients will use to
transmit the project and expenditure information. The online portal is expected to go live around
January 5, 2022.
Due to the need to provide detailed instructions to recipients on how to report through the
Treasury reporting portal once it opens, Treasury requests emergency processing and approval
by January 4, 2022 of the Project and Expenditure Report User Guide.
In preparation for the renewal of the OMB approval, Treasury has published a 60-day notice
soliciting comments on September 16, 2021 at 86 FR 51727.