Annual Recovery Plan Performance Report

DRAFT- PRE-DECISIONAL / CONFIDENTIAL / NOT FOR DISTRIBUTION
Coronavirus State and Local Fiscal Recovery Fund:
i DRAFT- PRE-DECISIONAL / CONFIDENTIAL / NOT FOR DISTRIBUTION
User Guide: Treasury’s Portal for Recipient Reporting

August 9,
9, 2021
2021
August
Version: 1.0
1.0
Version:

Table of Contents
Section I.

Reporting Basics ................................................................................................. 1

Section II.

Navigation and Logistics .................................................................................... 3

Section III.

Reporting Requirements .................................................................................... 6

Section IV.

Interim Report ...................................................................................................... 7

Section V.

Recovery Plan Performance Report ................................................................ 24

Section VI.

Frequently Asked Questions (FAQ) ................................................................. 27

Appendix A – Bulk File Upload Overview ............................................................................... 33
Appendix B – Key Terminology ............................................................................................... 46

List of Figures
Figure 1 – Landing Page ............................................................................................................... 3
Figure 2 – Navigation Bar ............................................................................................................. 3
Figure 3 – Sample Bulk Upload Icon with Template Download Link ............................................ 4
Figure 4 – Successful Bulk Upload Example ................................................................................ 4
Figure 5 – Unsuccessful Bulk Upload ........................................................................................... 5
Figure 6 – Manual Entry Text Box ................................................................................................ 5
Figure 7 – Project Funding Diagram ............................................................................................. 7
Figure 8 – Recipient Information ................................................................................................... 8
Figure 9 – Recipient Profile Discrepancies Entry .......................................................................... 8
Figure 10 – Expenditure Category Reporting Sample, Public Health ........................................... 9
Figure 11 –Auto-Calculated Totals ............................................................................................. 10
Figure 12 – Revenue Replacement Entry Screen ...................................................................... 12
Figure 13 – Screen for Eligible NEUs ......................................................................................... 14
Figure 14 – Screen for Ineligible NEUs ....................................................................................... 16
Figure 15 – Screen for NEU Transactions .................................................................................. 17
Figure 16 – NEU Distribution Process Written Summary............................................................ 18
Figure 17 – Non-UGLG Distribution Screen ............................................................................... 20
Figure 18 – Non-UGLG Transaction Screen ............................................................................... 21
Figure 19 – Non-UGLG Distribution Process Written Summary ................................................. 22
Figure 20 – Official Certification .................................................................................................. 23
Figure 21 – Summary of Reported Information ........................................................................... 23
Figure 22 – Recipient Information ............................................................................................... 25
Figure 23 – Recipient Profile Discrepancies Entry ...................................................................... 25
Figure 24 – Recovery Plan Performance Report Screen ............................................................ 26
Figure 25 – Official Certification .................................................................................................. 26

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Section I. Reporting Basics
a) Overview
This document provides information on using Treasury’s Portal to submit required Coronavirus
State and Local Fiscal Recovery Fund (SLFRF) reports. It is a supplement to the Compliance
and Reporting Guidance (Reporting Guidance), which contains relevant information and
guidance on reporting requirements.
Additionally, you should visit the 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 Interim Report and the Recovery Plan Performance Report
(Recovery Plan). 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 references
mentioned above.
Section I:

Reporting Basics

Section II:

Navigation and Logistics

Section III:

Reporting Requirements

Section IV:

Interim Report

•
•
•
•
•
•

Recipient Information
Expenditure Summary Level Information
Revenue Replacement
Non-entitlement Units of Local Government (NEUs) Distribution Template
Units of general local government within counties that are not units of general local
government (Non-UGLG) Distribution Template
Official Certification

Section V:

Recovery Plan Performance Report

Section VI:

Frequently Asked Questions (FAQ)

Appendix A:

Bulk File Upload Overview

Appendix B:

Key Terminology

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c) Designated Staff for Key Roles in Managing SLFRF Reports User Designations
SLFRF recipient organizations 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
reporting, requirements, and deadlines. The Point of Contact for Reporting is responsible
for completing the SLFRF 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, quarterly
reports, interim reports, and final reports.

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. In addition, the recipient may designate one individual for all three roles. Multiple
individuals can be designated for each role.
The guidance on the process for designating individuals for the three roles was provided via
email to SLFRF recipients.
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.
Each designated individual must register with ID.me for gaining access to Treasury’s portal.
Please contact [email protected] for additional information on procedures for registering
with ID.me.
d) Questions?
If you have any questions about the SLFRF program’s reporting requirements, please contact
us by email via [email protected].
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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 Office
of Recovery Programs (ORP)-administered program from which your organization may be eligible
for.

Figure 1 – Landing Page

From the landing page, select Go to Your Reports or Submissions & Compliance Forms 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 either the Interim Report or the Recovery Plan.
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 top of Treasury’s Portal will allow you to freely move
between screens.

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 the portal or
providing information via a bulk upload file that includes all relevant information in a Treasury
approved process and format.
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Bulk File Upload File
Recipients can use the bulk upload function for providing required information for the five
modules listed here:
•
•
•
•
•

NEU Distribution- Eligible NEUs
NEU Distribution- Ineligible (for listing ineligible Local Governments)
NEU Distribution- Transactions
Non-UGLG- Distribution
Non-UGLG- Transactions

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 A – 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).

Figure 3 – Sample Bulk Upload Icon with Template Download Link

When you click the upload button you will be directed to an upload screen (see Figure 4). You
can either choose to add files or drag and drop files to initiate the bulk upload.

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
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screen (see Figure 5) if the bulk data upload file contains errors. If you receive an error
message, you will need to correct the errors in the bulk upload file and re-submit the corrected
version. Review your upload file carefully, as current system functionality will only show the
first error found in a bulk file. Multiple field errors will necessitate multiple fix and upload
attempts.

Figure 5 – Unsuccessful Bulk Upload

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.
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 bottomright corner.

Figure 6 – Manual Entry Text Box

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Section III.

Reporting Requirements

a) Reporting Requirements by Recipient
For the SLFRF program, reporting requirements vary by recipient type, as shown in Table 1.
Detailed instructions for completion and submission of each report are covered in Part 2 of the
Reporting Guidance.
Recipient

Interim Report

States, U.S. Territories,
Metropolitan cities and Counties
with a population that exceeds
250,000 residents
Metropolitan cities and Counties
with a population below 250,000
residents which received more
than $5 million in SLFRF funding
Tribal Governments
Metropolitan cities and Counties
with a population below 250,000
residents which received less than
$5 million in SLFRF funding
NEUs

By August 31,
2021, with
expenditure
summary by
category

Project and
Expenditure
Report
By October 31,
2021, and then
30 days after the
end of each
quarter
thereafter1

Annual
Recovery Plan
Performance
Report
By August 31,
2021, and
annually
thereafter by
July 31 2
Not required

By October 31,
2021, and then
annually
thereafter3
Not required

Table 1 – Reporting Requirements by Recipient

b) Key Concepts for Reporting
The following concept structure applies to all report types:
•

Each recipient will have expenditures in a number of Expenditure Categories (EC), as
further detailed in Appendix 1 of the Reporting Guidance.

•

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.

•

Treasury will collect some programmatic data at both the expenditure category level as
well as the project level.

1

Interim Final Rule Page 111
Interim Final Rule page 112
3
Interim Final Rule Page 111
2

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Figure 7 depicts the relationship between EC and a project.

Figure 7 – Project Funding Diagram

Section IV.

Interim Report

On these screens, you will review and confirm key information on your organization, and input
information required for the Interim Report. Please refer to Part 2, Section A, of the Reporting
Guidance.
The Interim Report provides an initial overview of status and uses of funding for SLFRF programs.
It is a one-time report due August 31, 2021. It covers spending from March 3 to July 31, 2021, due
August 31, 2021, and requires a breakdown by all Expenditure Categories (e.g., 1.1 COVID-19
Vaccination)
The Interim Report will include a table in Treasury’s Portal which lists all the Expenditure Categories
listed in Appendix 1 of the official guidance. Recipients will be asked to enter any obligations and
expenditures through July 31. It will also capture NEU and Non-UGLG distributions.
Upon login, you will be directed to the recipient information page, which is intended to verify
relevant information in the Treasury system.
a) Recipient Information
1.

2.
3.

Review and confirm your Recipient Profile pre-populated from your SLFRF
Application file (see Figure 8). If you have previously entered a DUNS (+4)
number, it will appear here.
If you have a Recipient DUNS (+4) number and the field is not populated, update
as necessary.
Verify the names and contact information for individuals the recipient has
designated for key roles for the SLFRF program displayed on the screen. If
changes are needed to the information displayed on the screen, use textbox (see
figure 9), refer to the instructions provided via email to update the applicable
roles, or contact [email protected].

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Figure 8 – Recipient Information

4.

Use the textbox (see Figure 9) to flag errors, notifying Treasury if any information
is incorrect.

Figure 9 – Recipient Profile Discrepancies Entry

5.

Once all fields have been reviewed and verified, click the Next button to proceed
to the following screen. Information will save automatically.

b) Expenditure Summary Level Information
On this screen, you will enter Cumulative Obligations to Date and Cumulative Expenditures
to Date for each Expenditure Category. This summary level report provides a detailed view
of what project categories the recipient had obligations for and the expenditure performance
to date. Users may leave blank Expenditure Categories that do not apply.
You should refer to the Reporting Guidance, Appendix 1, for the full Expenditure Category
list. References to Expenditure Categories are identified by “EC” followed by numbers from
the table in Appendix 1.

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Figure 10 – Expenditure Category Reporting Sample, Public Health

1.

2.

3.

4.

After navigating to this screen from the previous screen, enter data pertaining to
the Cumulative Obligations to Date and Cumulative Expenditures to Date for
each of the Expenditure Categories, as applicable (see Figure 10). Leave blank
Expenditure Categories that do not apply.
Disaggregate the Cumulative Obligations to Date and Cumulative Expenditures
to Date between the listed Expenditure Categories. Figure 10 presents a portion
of the required information. For the dollar amounts, enter whole numbers only
and do not use a dollar sign.
• Note: The system will allow you to enter negative values. Ascertain you
properly present the proper sign (e.g., +/-) within each of the
disaggregated Expenditure Categories.
In the event data needs to be re-entered, click Clear Form. Answer the question
“Are you sure you want to clear all fields? Yes or Cancel”. System will refresh the
screen and include blank fields.
Review and verify the auto-calculated totals generated from the reporting fields
against your information. Validate that the Total Cumulative Obligations to Date
and Cumulative Expenditures to Date values are not negative.
• The first auto-calculated fields represent the Cumulative Amounts to Date
for total Cumulative Obligations to Date and Cumulative Expenditures to
Date covering Expenditure Categories 1.1 through 7.3 (see Figure 11),
which exclude NEU and Non-UGLG transfers.
• The second auto-calculated fields (see Figure 11) represent the total
Cumulative Obligations to Date and Cumulative Expenditures to Date
covering Recipient Allocation for Expenditure Categories 7.4 and 7.5,
which includes only NEU and Non-UGLG transfers (only applicable to
States and U.S. Territories).

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Figure 11 –Auto-Calculated Totals

5.

Once all of the above information is entered, click Save. Click the Next button to
proceed to the following screen.

c) Revenue Replacement
On this screen, recipients are asked to provide information pertaining to the Revenue
Replacement Funding. The revenue replacement formula is outlined in the Interim Final Rule4.
In addition to providing certain data, recipients will provide a written explanation of how
revenue replacement funds were allocated.
The IFR establishes a formula for calculating revenue loss as follows:

4

https://www.govinfo.gov/content/pkg/FR-2021-05-17/pdf/2021-10283.pdf

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Where:
Base Year Revenue is the recipient’s general revenue for the most recent full fiscal year prior
to the COVD–19 public health emergency;
Growth Adjustment is equal to the greater of 4.1 percent (or 0.041) and the recipient’s average
annual revenue growth over the three full fiscal years prior to the COVID–19 public health
emergency.
n equals the number of months elapsed from the end of the base year to the calculation date.
Actual General Revenue is a recipient’s actual general revenue collected during 12-month
period ending on each calculation date.
Subscript t denotes the specific calculation date.

The IFR also describes a step-by-step process for calculation.
1.

2.

3.
4.

5.

To calculate the extent of the reduction in revenue for December 31, 2020, follow
the four-step process as outlined in the Interim Final Rule:
• Step 1: Identify revenues collected in the most recent full fiscal year prior to
the public health emergency (i.e., last full fiscal year before January 27,
2020), called the base year revenue.
• Step 2: Estimate counterfactual revenue, which is equal to base year revenue
* [(1 + growth adjustment) ∧ (n/ 12)], where n is the number of months
elapsed since the end of the base year to the calculation date, and growth
adjustment is the greater of 4.1 percent and the recipient’s average annual
revenue growth in the three full fiscal years prior to the COVID–19 public
health emergency.
• Step 3: Identify actual revenue, which equals revenues collected over the
past twelve months as of the calculation date.
• Step 4: The extent of the reduction in revenue is equal to counterfactual
revenue less actual revenue. If actual revenue exceeds counterfactual
revenue, the extent of the reduction in revenue is set to zero for that
calculation date.
Enter the computed information for Base Year Revenue, Fiscal Year End Date,
Growth Adjustment Used, Actual General Revenue as of 12 months ended
December 31, 2020, and Estimated Revenue Loss due to COVID-19 Public
Health Emergency as of December 31, 2020. (see Figure 12)
Respond to the question, Were Fiscal Recovery Funds used to make a deposit
into a pension fund? Select “Yes” or “No”.
In the event data needs to be reentered, click Clear Form. Answer the question
“Are you sure you want to clear all fields? Yes or Cancel”. System will refresh
the screen and include blank fields.
In the text box, provide a written explanation on how the revenue replacement
funds were allocated towards government services. This field is Rich Text and
allows you to enter tables, as necessary.

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Figure 12 – Revenue Replacement Entry Screen

6.

Once all of the above information is entered, click Save. Click the Next button to
proceed to the following screen.

d) Non-Entitlement Units of Local Government (NEUs) Distribution Templates
This section is only applicable for States and U.S. Territories.
Non-entitlement Units of Local Government (NEUs), defined in section 603(g)(5) of the
Social Security Act, as added by section 9901 of the American Rescue Plan Act of 2021, are
local governments typically serving populations of less than 50,000. NEUs include cities,
villages, towns, townships, or other types of local governments.
NEUs receive SLFRF payments through their State and U.S. territory governments. State
and U.S. territory governments receive a specific allocation of these funds from Treasury for
this purpose and are responsible for distributing these funds to the NEUs within their State.
Award amounts are based on population.
Additional information on distributions to NEUs can be found here.
States and U.S. Territories are required to provide an update on distributions to eligible
NEUs as part of the Interim Report due on August 31, 2021, covering NEU distributions from
the date of award to July 31, 2021.
Recipients are asked to provide updates on distributions to individual NEUs to Treasury
every month thereafter until all distributions have been made. States and U.S. Territories
should, unless otherwise instructed by Treasury, provide updates to Treasury where
information or status has changed. Each report should cover all changes since the prior
month’s report (e.g., submission by September 30, 2021, for the period covering August 131, 2021).
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Note: Guidance related to recipients providing updates on distributions to NEUs to
Treasury every month will be provided separately.
Recipients are also required to provide updates to NEU distributions as part of the Project
and Expenditure Report.
Templates will be available for download from Treasury’s Portal. Each NEU template will
need to be completed separately to allow for the proper uploading of information into
Treasury’s Portal.
For any NEUs that declined funding and requested a transfer to the State or U.S. Territory
under Section 603(c)(4), the State or U.S. Territory must complete, sign, and attach the
Treasury form.
Note: Guidance related to the upload of the PDF Treasury form for NEUs declining
funding and requesting transfer to the State or U.S. Territory under Section
603(c)(4) will be provided separately.
On this screen, States and U.S. Territories will provide information pertaining to distributions
made to NEUs. Users not classified as States or U.S. Territories will not complete this
screen.
Specific step-by-step instructions for filling out the NEU templates are noted below.
Appendix A includes an overview of the bulk file upload process and the information
associated with formats and content to include in the bulk upload files.
The following NEU Distribution templates are included in this section:
•

NEU Distribution- Eligible NEUs

•

NEU Distribution- Ineligible (for listing ineligible Local Governments)

•

NEU Distribution- Transactions

In addition, a written narrative of the recipient’s NEU distribution process is also required,
including any instructions or guidelines that were given to the NEUs. For NEU specific
guidance, visit Treasury’s SLFRF website for NEUs.
1.

Download the NEU Distribution Templates from Treasury’s Portal screen. The
NEU Distribution templates include:
• NEU Distribution – Eligible NEUs
• NEU Distribution – Ineligible (for listing ineligible Local Governments)
• NEU Distribution – Transactions

2.

Fill the downloaded templates with information specific to the distributions to
NEUs, as follows. Refer to Appendix A for additional information related to the
bulk file upload process.

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a. NEU Distribution: Eligible NEUs
In this section, the State or U.S. territory will populate the table for all eligible
NEUs within the State and U.S. Territory’s jurisdiction, including eligible NEUs
that are unresponsive or declined funding (see Figure 13). The “Status” column
will enable the recipient to indicate whether the NEU has acted on their funding.

Figure 13 – Screen for Eligible NEUs

For NEUs that are unresponsive or declined funding, States or U.S. Territories do
not have to provide information for all fields below. Optional fields are denoted by
(*).
1) Column B: Provide the name of the State or U.S. Territory in which the NEU
resides
2) Column C: Include the NEU’s unique recipient identification number assigned
by the State or U.S. Territory to the NEU (e.g., AZ0013)
3) Column D: Include the legal name of the NEU
4) Column E: Include the NEU’s DUNS number
5) Column F: Include the NEU’s Taxpayer Identification Number (TIN)
6) Columns G- M: Include the NEU’s address (including city, State, zip code,
and zip+4)
7) Column N: Include the NEU’s primary email address. If there is no NEU
primary email address, provide the point of contact’s email address.
8) Column O: Include the NEU’s primary point of contact’s full name (first then
last)
9) Column P: Include the NEU’s primary point of contact’s phone number (######-####)
10) Column Q: Include the NEU’s primary point of contact’s email address
11) Column R: Include the NEU’s authorized representative name. If the primary
point of contact is also the authorized representative, provide the name again

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12) Column S: Include the NEU’s authorized representative email address. If the
primary point of contact is also the authorized representative, provide the
email again
13) Column T: Indicate the NEU’s eligibility status:
•

Action Taken (i.e., the NEU requested funding or declined funding and
requested Sec. 603©(4) transfer to the State)

•

Action Not Taken (i.e., the NEU is nonresponsive / declined funding)

14) Column U: Provide the Total NEU Budget Reference submitted by the NEU
as part of its request for funding or Sec. 603©(4) transfer to the State
15) Column V: Provide the revised Total NEU Budget Reference (e.g., if revisions
were made based on updated Treasury guidance on the NEU’s interpretation
of the 75 percent budget cap issued on June 30, 2021)*
16) Column W: Provide the Total Allocation Across 1st and 2nd Tranches before
application of the 75 percent budget cap
17) Column X: Provide the Total Allocation Across 1st and 2nd Tranches (before
application of 75 percent budget cap) (first revision, if applicable)*
18) Column Y: Provide the Total Allocation Across 1st and 2nd Tranches (before
application of 75 percent cap) (second revision, if applicable)*
19) Column Z: Provide the Final Allocation Across 1st and 2nd Tranches after
application of the 75 percent budget cap
20) Column AA: Provide the Final Allocation Across 1st and 2nd Tranches after
application of the 75 percent budget cap (first revision, if applicable)*
21) Column AB: Provide the Final Allocation Across 1st and 2nd Tranches after
application of the 75 percent budget cap (second revision, if applicable)*
22) Column AC: Include any additional notes required to explain the NEU
distribution summary line items, as applicable*
b. NEU Distribution: Ineligible Local Governments
In this section, the State or U.S. Territory will populate the local governments that
were deemed ineligible to receive a NEU distribution (see Figure 14). Optional
fields denoted by (*).

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Figure 14 – Screen for Ineligible NEUs

As with the NEU Eligible NEUs Template, the Interim Report should cover from
award date to July 31, 2021. States or U.S. Territories are asked to provide
updates to Treasury every month thereafter. For these updates, States or U.S.
Territories should only provide entries where information has changed.
1) Column B: Provide the name of the State or U.S. Territory in which the local
government resides
2) Column C: Include the legal name of the NEU organization/Local
Government Name
3) Column D: Include the Local Government’s DUNS number, if known or
available*
4) Column E: Select the rationale for ineligibility:
•

Ineligible MCD (i.e., any Minor Civil Divisions in a “weak-MCD” State
that did not meet the facts-and-circumstances test as outlined in
Treasury’s guidance)

•

Other. If other, provide additional explanation in Column E

5) Column F: Provide an explanation for “Other” ineligibility rationale*
c. NEU Distribution: Transactions
In this section, the State or U.S. Territory will populate the table for all NEU
transactions (see Figure 15).

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Figure 15 – Screen for NEU Transactions

As with the Eligible NEUs and Ineligible (Local Governments) information, the
Interim Report should cover from the award date to July 31, 2021. States or U.S.
Territories are asked to provide updates to Treasury every month thereafter. For
these updates, States or U.S. Territories should only provide entries where
information has changed.
1) Column B: Provide the name of the State or Territory in which the NEU
resides
2) Column C: Provide the NEU Recipient Number assigned by the State or
Territory to the NEU
3) Column D: Provide the NEU Name
4) Column E: Provide the NEU’s DUNS number
5) Column F: Provide the transaction ID, assigned by the State or Territory
6) Column G: Indicate whether the transaction was a Payment or Transfer to
State under Section 603(c)(4)
7) Column H: Provide a description of the transaction (e.g., initial payment under
First Tranche, subsequent distribution under First Tranche)
8) Column I: Provide the transaction amount. Use negative numbers for
downward revisions. For transfers to the State under Section 603©(4),
include the amount intended for transfer to the State
9) Column J: Provide the date of the transaction. For transfers to the State or
U.S. Territory under Section 603©(4), provide the date that Treasury’s
transfer form agreement was signed by both parties, not the expected date of
Treasury’s approval

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3.
4.

Upload each NEU Distribution Template separately as a .csv file by using the
respective Upload buttons on the screen or dropping the files in this view.
After uploading or dropping the applicable templates and documentation, provide
a written summary of the State or U.S. Territory’s NEU distribution process,
including any substantive instructions or guidance provided to the NEUs (see
Figure 16).

Figure 16 – NEU Distribution Process Written Summary

5.

Once all of the above information is entered, click Save. Click the Next button to
proceed to the following screen.

e) Units of general local government within counties that are not units of general local
government (Non-UGLG) Distribution Templates
Note: This section is applicable only to Alaska, Connecticut, Massachusetts, Rhode
Island, Vermont, U.S. Virgin Islands, and American Samoa.
Section 603(b)(3)(B)(ii) of the Social Security Act (the Act), as amended by the American
Rescue Plan Act of 2021, provides that in the case of an amount to be paid to a county that
is not a unit of general local government (Non-UGLG), the amount shall instead be paid to
the State in which such county is located, and such State shall distribute such amount to
each unit of general local government within such county based on population.
Units of general local government within Non-UGLG counties can include non-entitlement
units of local government (NEUs) and metropolitan cities. As noted in the Guidance on
Counties that are Not Units of General Local Government, NEUs and metropolitan cities
located in Non-UGLG counties that receive funds under Section 603(b)(3)(B)(ii) of the Act
must have already accepted the award terms for payments made under Section 603(b)(2)
(for NEUs) or section 603(b)(1) (for metropolitan cities).
State and U.S. territory governments will receive a specific allocation of these funds from
Treasury and are responsible for calculating the allocations and distributing funds to units of
general local government within Non-UGLG counties in the State or territory.
States and U.S. Territories are required to provide updates on distributions as part of the
Interim Report due on August 31, 2021, covering distributions from the date of award, to the
extent such distributions have been made prior to that date.
Recipients are asked to provide updates on distributions to units of general local
government within Non-UGLG counties to Treasury every month thereafter until all
distributions have been made. States and U.S. Territories should, unless otherwise
instructed by Treasury, provide updates to Treasury where information or status has
changed. Each report should cover all changes since the prior month’s report (e.g.,
submission by September 30, 2021, for the period covering August 1-31, 2021).
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Note: Guidance related to recipients providing updates on distributions to NonUGLGs to Treasury every month will be provided separately.
For any unit of general local government within a Non-UGLG county that declined funding
and requested a transfer to the State or U.S. Territory under Section 603(c)(4), the unit of
general local government and its State or U.S. Territory must complete, sign, and attach the
Treasury form with a copy of the ACH or wire transfer as evidence of the transfer.
Note: Guidance related to the upload of the PDF Treasury form for Non-UGLGs
declining funding and requesting transfer to the State or U.S. Territory under
Section 603©(4) will be provided separately
Templates will be available for download from Treasury’s Portal. Each Non-UGLG template
will need to be completed separately to allow for the proper uploading of information into
Treasury’s portal.
The Non-UGLG Distribution templates cover two areas:
•

Non-UGLG Distribution

•

Non-UGLG Transactions

On this screen, State and U.S. Territory recipients will provide information pertaining to
distributions made to Non-UGLGs.
Specific step-by-step instructions for filling out the Non-UGLG templates are noted below.
Appendix A includes an overview of the bulk file upload process and the information
associated with formats and content to include in the bulk upload files
Users will also be asked to provide a summary of the state’s Non-UGLG distribution process
to date, to include substantive instructions or guidance that the state issued (e.g., key
deadlines, guidance, etc.).
1.

2.

Download the Non-UGLG Distribution Templates from Treasury’s Portal screen
(see Figure 13). The Non-UGLG Distribution templates include:
• Non-UGLG Distribution
• Non-UGLG Transactions
Fill the downloaded templates with information specific to the recipient and units
of general local government within Non-UGLG counties, as follows. Refer to
Appendix A for additional information related to the bulk file upload process.
a. Non-UGLG Distribution
In this template, the State or U.S. Territory will populate the spreadsheet for units
of general local government (UGLG) within Non-UGLG counties that are eligible
to receive a disbursement under Section 603(b)(3)(B)(ii) of the Social Security
Act, as added by the American Rescue Plan Act of 2021 (see Figure 17).

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Figure 17 – Non-UGLG Distribution Screen

States or U.S. Territory Interim Report should cover information since the
beginning of the program, and States and U.S. Territories are asked to provide
updates to Treasury every month thereafter. For these updates, States and U.S.
Territories should only provide entries where information or status has changed.
Each report should cover any changes since the prior month's report. Optional
fields denoted by (*).
1) Column B: Provide the name of the Non-UGLG County
2) Column C: Provide the name of the UGLG Jurisdiction within the NonUGLG county
3) Column D: Provide the population of the Jurisdiction
4) Column E: Provide the amount of funds allocated to the Jurisdiction
5) Column F: Include the Jurisdiction Number assigned by the State to the
Jurisdiction (e.g., AZ0013)
6) Column G: Include the Jurisdiction DUNS number
7) Column H: Include the Jurisdiction Taxpayer Identification Number (TIN)
8) Columns I-O: Include the Jurisdiction address (including city, State and
zip code)*
9) Column P: Include the Jurisdiction primary email address. If there is no
primary email address, provide the point of contact's email address.
10) Column Q: Include the Jurisdiction primary point of contact's full name
(first then last)
11) Column R: Include the Jurisdiction primary point of contact's phone
number (###-###-####)
12) Column S: Include the Jurisdiction primary point of contact's email
address

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13) Column T: Include the Jurisdiction authorized representative name. If the
primary point of contact is also the authorized representative, provide the
name again.
14) Column U: Include the Jurisdiction authorized representative email
address. If the primary point of contact is also the authorized
representative, provide the email again.
15) Column V: Did the Jurisdiction decline and transfer funding to the State?
Indicate Y or N
16) Column W: Include any additional notes required to explain the
Jurisdiction distribution summary line items, as applicable*
b. Non-UGLG Distribution: Transactions
In this template, the State or U.S. Territory will populate the spreadsheet for all
distributions to units of general local government within Non-UGLG counties (see
Figure 18).

Figure 18 – Non-UGLG Transaction Screen

As with the Non-UGLG Distribution, the States or U.S. Territory’s Interim Report
should cover information since the beginning of the program, and States and
U.S. Territory are asked to provide updates to Treasury every month thereafter.
For these updates, States or U.S. Territory should only provide entries where
information has changed.
1) Column B: Provide the name of the Non-UGLG County Name
2) Column C: Provide the name of the UGLG Jurisdiction within the NonUGLG county
3) Column D: Provide the Jurisdiction Number assigned by the State
4) Column E: Include the Jurisdiction DUNS number
5) Column F: Provide the transaction ID, assigned by the State
6) Column G: Indicate whether the transaction was a Payment or Transfer to
State under Section 603(c)(4)
7) Column H: Provide a description of the transaction (Enter “First Tranche”
or “Second Tranche”)
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8) Column I: Provide the transaction amount. Use negative numbers for
downward revisions. For transfers to the State under Section 603(c)(4),
include the amount intended for transfer to the State.
9) Column J: Provide the date of the transaction. For transfers to the State
under Section 603(c)(4), provide the date that Treasury's transfer form
agreement was signed by both parties (not the expected date on which
Treasury would grant the transfer).
3.
4.

Upload each Non-UGLG Distribution Template separately as a .csv file by using
the respective Upload buttons on the screen or dropping the files in this view.
After uploading the applicable templates and documentation, provide a written
summary of the State or U.S. Territory’s Non-UGLG distribution process to date.
Include any substantive instructions or guidance provided to the Non-UGLG
(e.g., key deadlines, guidance) (see Figure 19).

Figure 19 – Non-UGLG Distribution Process Written Summary

5.

Once all of the above information is entered, click Save. Click the Next button to
proceed to the following screen.

f) Official Certification
On this screen, the Authorized Representative for Reporting (ARR) will be asked to certify
information pertaining to the Interim Report. By certifying this submission, the ARR is
confirming that all reported information is accurate and approved for submission (see
Figures 20 and 21).
Users who are not designated as an ARR will not be presented with the screen.

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1.
2.

The ARR’s Name, Title, Telephone Number, and E-Mail Address will be
presented on screen for review.
Allow the Certifying Official to review all prior screens and entries to verify
accuracy of the inputted record.

Figure 20 – Official Certification

Figure 21 – Summary of Reported Information

3.

Verify information included in Figure 22 and confirm that the values presented
are as expected based on the information included or uploaded in previous
screens.
Note: Information regarding NEUs and Non-UGLGs Distributions is not applicable
to Tribal Governments. Values should be zero or blank.

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4.

Once all of the information is validated, click the Certify and Submit button to
complete the entry.

Section V. Recovery Plan Performance Report
On these screens, you will review and confirm key information on your organization and upload
the Recovery Plan as a PDF as well as include a link to the public site the Recovery Plan is
posted.
Recipients that must submit a Recovery Plan Performance Report include:
•
•
•

States
Territories
Metropolitan cities and counties with a population that exceeds 250,000 residents

Recipients that do not submit a Recovery Plan Performance Report include:
•
•
•
•

Metropolitan cities and counties with a population below 250,000 residents which
received more than $5 million in SLFRF funding
Tribal Governments
Metropolitan cities and counties with a population below 250,000 residents which
received less than $5 million in SLFRF funding
NEUs

The Recovery Plan provides information on the recipient’s projects and how they plan to ensure
program outcomes are achieved in an effective, efficient, and equitable manner. It will include
key performance indicators identified by the recipient and some mandatory indicators identified
by Treasury.
The initial Recovery Plan will cover the period from the date of award to July 31, 2021 and must
be submitted to Treasury by August 31, 2021. Thereafter, the Recovery Plan will cover a 12month period and recipients will be required to submit the report to Treasury within 30 days after
the end of the 12-month period (by July 31).
To simplify the reporting process, recipients will upload their Recovery Plan into the portal by
August 31, 2021 in PDF format. To reduce burden and increase efficiency, recipients will not be
required to enter their project inventory and other programmatic data directly into the portal until
October 31, 2021 when they also submit their first Project and Expenditure Report submission.
The plan should be posted on a prominent public-facing website of your government –
somewhere interested members of the public will be able to find it, such as your home page or
general web pages related to your coronavirus response.
The SLFRF Recovery Plan Performance Report Template is meant as a suggested template for
applicable SLFRF recipients to assist them in submitting their Recovery Plan. The Recovery
Plan Template is available at www.treasury.gov/SLFRPReporting. Recipients should consult the
SLFRF Guidance on Recipient Compliance and Reporting Responsibilities (Reporting
Guidance) for detailed guidance on the submission of this report.

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Treasury encourages Recipients to tailor this report to best meet their needs in terms of format
and content. Treasury recommends the use of infographics, tables, charts, pictures, case
studies, and other explanatory elements in describing their programs.
Upon login, you will be directed to the recipient information page, which is intended to verify
relevant information in Treasury’s Portal.
a) Recipient Information
1.

2.
3.

Review and confirm your Recipient Profile pre-populated from your SLFRF
Application file (see Figure 22). If you have previously entered a DUNS (+4)
number, it will appear here.
If you have a Recipient DUNS (+4) number and the field is not populated, update,
as necessary.
The screen will also display the names and contact information for individuals the
Recipient has designated for key roles for the SLFRF program.

Figure 22 – Recipient Information

4.

Please use the textbox (see Figure 23) to flag errors, notifying Treasury if any
information is incorrect

Figure 23 – Recipient Profile Discrepancies Entry

5.

Once all fields have been reviewed and verified, click the Next button to proceed
to the following screen.

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b) Performance Report
On this screen, recipients will upload their Recovery Plan. Recipients with populations that
exceed 250,000 residents are required to submit this performance report to Treasury.
1.
2.

Upon navigating to this screen (see Figure 24), upload the PDF of the Recovery
Plan using the onscreen buttons.
After uploading the PDF, enter a link for public disclosure where this report will
be available for public review.

Figure 24 – Recovery Plan Performance Report Screen

3.

Once all of the above information is entered, click Save. Click the Next button to
proceed to the following screen.
c) Official Certification
On this screen, the Authorized Representative for Reporting (ARR) will be asked to certify
information pertaining to the Interim Report. By certifying this submission, the ARR is
confirming that all reported information is accurate and approved for submission.
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 (see Figure 25).

Figure 25 – Official Certification

3. Once all of the above information is entered, click the Certify and Submit button to
complete the entry.
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Section VI.

Frequently Asked Questions (FAQ)

1. Reporting Requirements and Process
1.1. If a recipient has received funding as of July 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 describing the planned
approach to the use of funds and planned projects.
1.2. If a recipient has received funding as of July 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 describing the planned approach to the use of funds and planned projects.
1.3. If a recipient has not received funding as of July 15, 2021, what are the reporting
requirements?
Treasury recognizes that recipients will need sufficient time to gather the information and
determine how allocate funds in accordance with the Interim Final Rule. As such,
recipients that have not received funding as of July 15, 2021 must submit an Interim
Report and Recovery Plan (if applicable) within 60 days of receiving funding.
1.4. Does the $5 million 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
reporting tiers will be displayed in the reporting portal. If you believe there is an error with
the reporting tier or application of the $5 million threshold, please email
[email protected].
1.5. Should recipients submit a Recovery Plan if they are awaiting approval by
legislative or other governance entities on the proposed projects, and such
approval is not received as of the end of the reporting period?
Recipients should submit a Recovery Plan that includes information about any projects
that are approved or authorized for release by August 31, 2021. A recipient should then
submit an updated Recovery Plan within 60 days after approval by the legislature or other
governance entities.

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1.6. 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 $5M, the recipient
should report as a county with population under 250,000 and over $5M 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 [email protected].
1.7. 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.
1.8. Do jurisdictions need to have committed or dedicated funding received by the
August 31, 2021 deadline 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 project and expenditure reports.
1.9. 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. 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 required to be submitted with the first Project
and Expenditure report by October 31, 2021. The User Guide for the Project and
Expenditure Report will include additional information.

1.10. How should recipients report if the population threshold changes during the fouryear reporting period?
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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.
1.11. 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.
Quarterly Project and Expenditure Reports: Updates should be provided in the next
quarterly Project and Expenditure Report.
Annual Project and Expenditure Report: Recipients will have an opportunity to provide
updates with next quarterly submission date, when the portal opens for quarterly
submitters. Additional information will be included in the forthcoming User Guide for the
Project and Expenditure Report.
Recovery Plan: Recipients will be allowed to submit updates of their Recovery Plan
reflecting any significant changes. They should also provide concurrent updates to the
publicly posted version.
1.12. 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 [email protected] and provide the necessary edits.
1.13. 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.
1.14. 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.

1.15. 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
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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.
1.16. What is meant by Date of Award?
The Date of Award is the day the recipient certifies the funding.
1.17. When are recipients subject to the quarterly reporting?
Recipients are required to provide quarterly reporting starting in the period funds were
received and certified. Quarterly reporting is required for all quarters thereafter.
2. NEUs
2.1. When do NEUs have to complete their SAM.gov registration? When will NEUs gain
access to Treasury’s portal for data entry and report submission?
NEUs that have not previously registered with SAM.gov may do so after receipt of the
award, but before the submission of mandatory reporting. NEUs need to submit their first
report by October 31, 2021.
2.2. What is the timeline to disburse funds when NEUs are non-responsive or require
approval to receive funds? How should the State or U.S. Territory consider this nonresponsiveness or approval requirement within the reporting deadlines?
Section 603(b)(2)(C)(i) states that “[n]ot later than 30 days after a State receives a
payment,” it “shall distribute” funds to each NEU in the State or U.S. Territory. Section
603(b)(2)(C)(ii) provides for a 30-day extension if a state certifies in writing an “excessive
administrative burden,” and possible additional 30-day extensions at the discretion of the
Secretary of the Treasury if the state provides a written plan to the Secretary specifying
“when the State expects to make such distribution and the actions the State has taken and
will take in order to make all such distributions before the end of the distribution period.”
As outlined above, the statute expects state governments to allocate and disburse
payments to all eligible NEUs within 30 days of receiving their NEU payment from
Treasury. The statute also directs Treasury to grant a 30-day extension if a state certifies
an “excessive administrative burden” in writing. Accordingly, Treasury will grant a 30-day
extension for all states that complete and submit an extension form, which can be
requested by emailing [email protected] with the subject line “NEU Distribution Extension Form.” Treasury encourages all states to expeditiously distribute funding to
eligible NEUs.
At the end of the first 30-day extension (60 days after the date on which the state received
an NEU payment), states that have not made all distributions of their NEU funding may
request an additional 30-day extension, which may be granted at the discretion of the
Secretary of the Treasury. These states will be asked to provide a written plan that
specifies the expected timing of the remaining distributions and efforts that the state has
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and will undertake to make these distributions. As part of this state plan, Treasury will
accept plans from States and U.S. Territories that detail “reasonable efforts” to contact nonresponsive NEUs and propose issuing a subsequent distribution of unclaimed funds if the
NEUs remain non-responsive.
As outlined in the guidance, a State or U.S. Territory may only issue a subsequent
distribution if it has made “reasonable efforts” to contact an NEU that remains
unresponsive. States or U.S. Territories should not issue a subsequent distribution until at
least 60 days after the state begins accepting and processing requests for funding from
NEUs.
2.3. Who has oversight of the NEUs, the State/U.S. Territory or Treasury?
NEUs are considered prime recipients of Treasury and States and U.S. Territories are not
responsible for monitoring NEUs for compliance with use of funds, beyond distributing and
collecting signed copies of the award terms and conditions and assurances of compliance
with Title VI of the Civil Rights Act of 1964. However, if a State or U.S. Territory transfers
funds to an NEU under Section 602 of the Social Security Act, as added by the American
Rescue Plan Act of 2021 (e.g., a transaction that is not a distribution of funds to the NEU as
required by Section 603(b)(2)(C) of the Social Security Act) or otherwise establishes a
subrecipient relationship with an NEU, the State or U.S. Territory will be obligated under the
award terms to account for the uses of the funds and report on such uses.
3. Eligible Uses /Use of Funds /Expenditure Categories
3.1. In the event that something is funded/purchased using the Recovery Funds and
reported, and then subsequently it is realized that the funding/purchase does not
qualify for use of the Recovery Funds, can that report be amended and a correction
be made?
Yes. Recipients can make corrections to reporting to adjust for ineligible uses, and must
pay for that expense using non-SLFRF funding. See 1.11 above.
3.2. Should Expenditure Category 7.1 be used for all administrative costs for a project?
No. Administrative costs for a specific project should be reported under the appropriate
expenditure category for that project. For example, administrative costs for a small
business economic assistance program would be reported under EC 2.9- Small Business
Economic Assistance (General). Only general SLFRF administrative costs which are not
associated with a particular project and do not fall into another Expenditure Category
should be reported under EC 7.1- Administrative Expenses. EC 7.1 may include both

direct and indirect costs.
3.3. How should recipients report use of funds when the expense is not listed or does
not fit one of the Expenditure Categories designations?
Recipients should align the project to the best fit of Expenditure Category and use the
project description to further describe the project as needed.
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3.4. Should expenditures be reported on an accrual or cash basis?
Expenditures may be reported on a cash or accrual basis, as long as the methodology is
disclosed and consistently applied. Reporting must be consistent with the definition of
expenditures pursuant to 2 CFR 200.1. Your organization should appropriately maintain
accounting records for compiling and reporting accurate, compliant financial data, in
accordance with appropriate accounting standards and principles.
4. Evidence-based interventions
4.1. Are there targets for the amount of funds that must be spent on evidence based
interventions?
Treasury’s Reporting Guidance requires recipients to report in their Recovery Plan on “the
dollar amount of the total project spending that is allocated towards evidence-based
interventions for each project” in certain Expenditure Categories (see list of Expenditure
Categories in the Reporting Guidance appendix for details). While Treasury encourages all
SLFRF recipients to invest funds in evidence-based interventions whenever possible and
to increase these amounts over time, there are no targets or requirement to spend a
specific amount of money on evidence-based interventions. Recipients are exempt from
this requirement in cases where a program evaluation is being conducted.
4.2. What expenses should be counted as evidence-based for the purposes of
reporting?
As outlined in the Reporting Guidance, evidence-based refers to interventions with strong
or moderate evidence for the purposes of SLFRF reporting. Appendix 2 of the Reporting
Guidance contains additional information on the definition of strong and moderate
evidence. In addition to spending funds on evidence-based interventions, Treasury also
encourages all recipients to conduct evaluations to build evidence about new or innovative
programs or services they are providing with SLFRF. As a reminder, SLFRF may be used
by recipients to perform evaluations, build their internal evaluation capacity, or to contract
with external organizations for evaluation related activities.
4.3. How should evidence be considered when disbursing funds through contracts or
grants?
When sub-granting SLFR funds to third parties, recipients are encouraged to include
provisions related to evidence in relevant project areas. Specifically, recipients may
include provisions that ask third party recipients (or prospective recipients) of SLFR funds
about the level of evidence for the programs or services that they are providing. This could
consist of a requirement or preference in grant or contract solicitations that ask third party
sub-grantees about whether their programs or services are evidence-based according to
the definition in Appendix 2 of the Reporting Guidance. Requiring third party recipients to
report on whether their programs or services are evidence-based will facilitate reporting for
the Recovery Plan.

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Appendix A – Bulk File Upload Overview
a) Purpose
The following segment provides overview on the bulk file upload process. There are five (5)
unique bulk file upload templates as outlined below:
1.
2.
3.
4.
5.

NEU Distribution – Eligible NEUs
NEU Distribution – Ineligible
NEU Distribution – Transactions
Non-UGLG Distribution
Non-UGLG Transactions

b) Template Description
Each of the five bulk file upload templates contain 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: Field Label: Brief description of each Field or Column
Row 6: 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 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 NEU 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 “.” when needed.
▪
Pick List: A Predefine 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:
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Do not change the content of rows 1 to 7.
Rows 4 to 7 provide metadata of each data element or column of the information
that respondents will provide.
Add your data in row 8 column B.
c) Bulk Upload Process
The upload process includes the following steps:
Download the template from the link provided in the web application section of
the module.
Open the template in Microsoft Excel.
Save the template as a .CSV file and change the name of the file as needed.
Add your data starting with row 8th of the applicable template.
When you finish adding your data repeat step 4.
Upload the new file to the portal. The system will provide a message if the upload
was successful or unsuccessful.
Reuse the same file if the upload process fails and review it carefully to fix any
potential errors. The system will indicate the first error to be corrected in the file if
the upload fails. Repeat step 7 until all issues are corrected and upload is
successful.
d) Bulk Upload Creation Steps
The collective bulk file upload process is contingent upon end-users following the below
steps to ensure successful submission:
Load the NEU Distribution – Eligible NEUs
Load the NEU Distribution – Ineligible
Load the NEU Distribution – Transactions
Load Non-UGLG Distribution
Load Non-UGLG Transactions
Note: All data submitted via the bulk upload functionality must be
submitted as a .CSV file.
e) CSV Guidance
Refer to the following link for descriptions of the CSV format.
https://en.wikipedia.org/wiki/Comma-separated_values

f) 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.
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g) 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.
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.

h) NEU Distribution – Eligible NEUs
The downloadable template contains all information required to create the upload files to
include required/optional fields, help text, and permissible data types. The following table
highlights the data elements required for the NEU Distribution – Eligible NEUs.
Defined Term

Definition

State or Territory

Name of the
state or territory
performing the
transfer to the
NEU (e.g,
California, Maine,
Maryland)
A unique
identification
code for each
NEU assigned by
the State to the
NEU as part of
the request for
funding (e.g.,
AZ1003)
Legal name of
the NEU
organization/local
government.

Required

n/a

String

20

Required

n/a

Number

10

Required

n/a

String

NEU/local
government
DUNS Number

Required

n/a

Number

NEU Recipient
Number

NEU/Local
Government
Name

NEU/Local
Government
DUNS Number

Required

List Values

Data Type

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9

35

Defined Term

NEU Taxpayer
Identification
Number (TIN)
NEU Address 1

NEU Address 2

NEU Address 3

NEU City

NEU State

NEU Zip Code

NEU Zip +4

NEU Email
Address
NEU Point of
Contact (POC)
Name

NEU POC Phone
Number

Definition

Required

List Values

Data Type

Max
Length

NEU Taxpayer
Identification
Number (TIN)
First line of the
NEU
organization's
address.
Second line of
the NEU
organization's
address.
Third line of the
NEU
organization's
address.
Name of city in
which the NEU
organization is
located.
United States
Postal Service
(USPS) two-letter
abbreviation for
the state or
territory in which
the NEU
organization is
located.
United States
ZIP code (five
digits)

Required

n/a

Number

Required

n/a

String

120

Optional

n/a

String

120

Optional

n/a

String

120

Required

n/a

String

120

Required

n/a

String

2

Required

n/a

Number

5

United States
ZIP code (five
digits)
concatenated
with the
additional +4
digits associated
with the NEU
organization's
address.
Email address of
the NEU
organization.
Name of a Point
of Contact at the
NEU.

Required

n/a

Number

4

Required

n/a

String

120

Required

n/a

String

120

Phone number of
the primary Point
of Contact for the
NEU
organization.

Required

n/a

String

10

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Defined Term

Definition

NEU POC Email

Email address of
the primary Point
of Contact for the
NEU
organization.
Name of an
Authorized
Representative
of the NEU. If
the primary point
of contact is also
the authorized
representative,
please provide
the name again.
Email of an
Authorized
Representative
of the NEU. If
the primary point
of contact is also
the authorized
representative,
please provide
the email again.
Eligibility status
of a given NEU.
Indicate the
NEU's status: 1)
Action Taken
(i.e., the NEU
requested
funding or
declined funding
& requested Sec.
603(c)(4) transfer
to the state); or
2) Action Not
Taken (i.e., the
NEU is
nonresponsive /
declined funding)
Provide the Total
NEU Budget
Reference
submitted by the
NEU as part of
its request for
funding or Sec.
603(c)(4) transfer
to the state
Provide the
revised Total
NEU Budget
Reference, if
revisions were
made based on
updated NEU
Guidance (i.e.,
updated
Treasury
guidance on
interpretation of
the 75 percent
budget cap

Authorized
Representative
Name

Authorized
Representative
Email

Status

Total NEU
Budget
Reference
(original)

Total NEU
Budget
Reference
(revised, if
applicable)

Required

List Values

Data Type

Max
Length

Required

n/a

String

120

Required

n/a

String

120

Required

n/a

String

120

Required

1) Action Taken
(i.e., the NEU
requested
funding or
declined funding
& requested Sec.
603(c)(4) transfer
to the state);
2) Action Not
Taken (i.e., the
NEU is
nonresponsive /
declined funding)

Pick List

n/a

Required

n/a

Dollar Numeric

12, 2

optional

n/a

Dollar Numeric

12, 2

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Defined Term

Definition

Required

List Values

Data Type

Max
Length

issued on June
30, 2021)

Total Allocation
Across 1st and
2nd Tranches
(before
application of 75
percent cap)
Total Allocation
Across 1st and
2nd Tranches
(before
application of 75
percent cap)
(first revision, if
applicable)

Final Allocation
Across 1st and
2nd Tranches
after application
of the 75 percent
budget cap
Final Allocation
Across 1st and
2nd Tranches
after application
of the 75 percent
budget cap (first
revision, if
applicable)
Final Allocation
Across 1st and
2nd Tranches
after application
of the 75 percent
budget cap
(second revision,
if applicable)
Additional Notes

i)

Provide the Total
Allocation Across
1st and 2nd
Tranches before
application of the
75 percent
budget cap
Provide the
Total Allocation
Across 1st and
2nd Tranches
(before
application of 75
percent budget
cap) (first
revision, if
applicable)
Final Allocation
Across 1st and
2nd Tranches
after application
of the 75 percent
budget cap
Final Allocation
Across 1st and
2nd Tranches
after application
of the 75 percent
budget cap (first
revision, if
applicable)
Final Allocation
Across 1st and
2nd Tranches
after application
of the 75 percent
budget cap
(second revision,
if applicable)
Include any
additional notes
required to
explain the NEU
distribution
summary line
items, as
applicable

Required

n/a

Dollar Numeric

12, 2

optional

n/a

Dollar Numeric

12, 2

Required

n/a

Dollar Numeric

12, 2

optional

n/a

Dollar Numeric

12, 2

optional

n/a

Dollar Numeric

12, 2

Optional

n/a

String

400

NEU Distribution - Ineligible
The downloadable template contains all information required to create the upload files to
include required/optional fields, help text, and permissible data types. The templates provide
all information required to create the upload files. The following table highlights the data
elements required for the NEU Distribution - Ineligible.

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Defined Term

Definition

Required

List Values

Data Type

State or Territory

Name of the state or territory
performing the transfer to the NEU
(e.g, California, Maine, Maryland)

Required

n/a

String

20

NEU/Local
Government
Name

Legal name of the NEU
organization/local government.

Required

n/a

String

120

NEU/Local
Government
DUNS Number

NEU/local government DUNS
Number

Optional

n/a

Number

9

Reason for
Ineligibility

Select the rationale for ineligibility:
1) Ineligible MCD (i.e., any Minor
Civil Divisions in a "weak-MCD"
State that did not meet the factsand-circumstances test as
outlined in Treasury's guidance);
or 2) Other. If other, please
provide additional explanation in
Column E

Required

Pick List

n/a

Notes

Provide an explanation for “Other”
ineligibility rationale

Option

1) Ineligible
MCD (i.e., any
Minor Civil
Divisions in a
"weak-MCD"
State that did
not meet the
facts-andcircumstances
test as
outlined in
Treasury's
guidance);
2) Other. If
other, please
provide
additional
explanation in
Column E
n/a

String

400

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Length

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j)

NEU Distribution - Transactions
The downloadable template contains all information required to create the upload files to
include required/optional fields, help text, and permissible data types. The following table
highlights the data elements required for NEU Distribution - Transactions.
Defined Term

State or Territory

Definition

Required

List Values

Data Type

Max
Length

Name of the state
or territory
performing the
transfer to the
NEU (e.g,
California, Maine,
Maryland)
A unique
identification code
for each NEU
assigned by the
State to the NEU
as part of the
request for funding
(e.g., AZ1003)
Legal name of the
NEU
organization/local
government.

Required

n/a

String

20

Required

n/a

Number

10

Required

n/a

String

NEU/Local
Government DUNS
Number

NEU/local
government
DUNS Number

Required

n/a

Number

Transaction ID
(assigned by State
or Territory)

Provide the
transaction ID,
assigned by the
State or Territory

Required

n/a

String

25

Transaction Type

Transaction type
(payment or
Transfer to State
under Section
603(c)(4))

Required

|- Payment;
|- Transfer to State
under Section
603(c)(4)

Pick List

n/a

Transaction
Description

Transaction
description of the
transaction (e.g.,
initial payment
under First
Tranche,
subsequent
distribution under
First Tranche)

Required

n/a

String

25

NEU Recipient
Number

NEU/Local
Government Name

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40

Defined Term

Transaction
Amount

Date

Definition

Transaction
amount. Use
negative numbers
for downward
revisions. For
transfers to the
state under
Section 603(c)(4),
include the
amount of the
intended transfer.
Provide the date
of the transaction.
For transfers to
the state under
Section 603(c)(4),
provide the date
that Treasury's
transfer form
agreement was
signed by both
parties, not the
expected date of
Treasury approval.

Required

List Values

Data Type

Required

n/a

Dollar Numeric

Required

n/a

Date Numeric
(MM/DD/YYYY)

Max
Length
12,2

10

k) Non-UGLG Distribution
The downloadable template contains all information required to create the upload files to
include required/optional fields, help text, and permissible data types. The following table
highlights the data elements required for Non-UGLG Distribution.
Defined Term

Definition

Required

List Values

Data Type

Max
Length

Non-UGLG County
Name

Non-UGLG
County Name

Required

n/a

String

150

Jurisdiction Name

Jurisdiction
Recipient Name

Required

n/a

String

150

Population of
Jurisdiction

Population of
Jurisdiction

Required

n/a

Number

12

Allocation amount

Provide the
amount of funds
allocated to the
jurisdiction

Required

n/a

Number

12

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Defined Term

Definition

Required

List Values

Data Type

Max
Length

Jurisdiction
Recipient Number

Include the
Jurisdiction
Recipient Number
assigned by the
State to the
Jurisdiction (e.g.,
AZ0013)

Required

n/a

String

50

Jurisdiction DUNS
number

Include the
Jurisdiction unique
9 digit DUNS
number

Required

n/a

String

9

Taxpayer
Identification
Number (TIN)

Taxpayer
Identification
Number (TIN)

Required

n/a

text

Jurisdiction
Address 1

Jurisdiction
Address 1

Required

n/a

String

150

Jurisdiction
Address 2

Jurisdiction
Address 2

optional

n/a

String

150

Jurisdiction
Address 3

Jurisdiction
Address 3

optional

n/a

String

150

Jurisdiction City

Jurisdiction City

Required

n/a

String

150

Jurisdiction State

United States
Postal Service
(USPS) two-letter
abbreviation for
the state or
territory in which
the NEU
organization is
located.
United States ZIP
code (five digits)

Required

n/a

State Code

2

Required

n/a

Number

5

Jurisdiction Zip
Code

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Defined Term

Jurisdiction Zip +4

Definition

Required

List Values

Data Type

Max
Length

optional

n/a

Number

5+4

Required

n/a

String

150

Jurisdiction Point of
Contact Name

United States ZIP
code (five digits)
concatenated with
the additional +4
digits associated
with the NEU
organization's
address.
Include the
Jurisdiction
primary email
address. If there is
no primary email
address, please
provide the point
of contact's email
address.
Jurisdiction Point
of Contact Name

Required

n/a

String

150

Jurisdiction Point of
Contact Phone
Number

Jurisdiction Point
of Contact Phone
Number

Required

n/a

Number

Jurisdiction Point of
Contact Email

Jurisdiction Point
of Contact Email

Required

n/a

String

150

Authorized
Representative
Name

Include the
Jurisdiction
authorized
representative
name. If the
primary point of
contact is also the
authorized
representative,
please provide the
name again.
Include the
Jurisdiction
authorized
representative
email address. If
the primary point
of contact is also
the authorized
representative,
please provide the
email again.
Response to
Question: Did the
jurisdiction decline
and transfer
funding to the
state?
Include any
additional notes
required to explain
the Jurisdiction
distribution
summary line

Required

n/a

String

150

Required

n/a

String

150

Required

n/a

Yes or No

optional

n/a

text

Jurisdiction Email
Address

Authorized
Representative
Email

Question: Did the
jurisdiction decline
and transfer
funding to the
state?
Notes

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3

500

43

Defined Term

Definition

Required

List Values

Data Type

Max
Length

items, as
applicable

l)

Non-UGLG Transactions
The downloadable template contains all information required to create the upload files to
include required/optional fields, help text, and permissible data types. The following table
highlights the data elements required for Non-UGLG Transactions.
Defined Term

Definition

Required

List Values

Data Type

Max
Length

Non-UGLG County
Name

Non-UGLG
County Name

Required

n/a

String

150

Jurisdiction Name

Jurisdiction
Recipient Name

Required

n/a

String

150

Jurisdiction
Recipient Number

Include the
Jurisdiction
Recipient Number
assigned by the
State to the
Jurisdiction (e.g.,
AZ0013)

Required

n/a

String

50

Jurisdiction DUNS
number

Include the
Jurisdiction unique
9 digit DUNS
number

Required

n/a

String

9

Transaction ID
(assigned by NonUGLG)

Provide the
transaction ID,
assigned by the
State

Required

n/a

String

50

Transaction Type

Indicate whether
the transaction
was a Payment or
Transfer to State

Required

|- Payment;
|- Transfer to State
under Section
603(c)(4)

Pick List

n/a

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Defined Term

Definition

Required

List Values

Data Type

Max
Length

under Section
603(c)(4)

Transaction
Description

Transaction
Amount

Transaction Date

Provide a
description of the
transaction (Enter
“First Tranche” or
“Second Tranche”)
Provide the
transaction
amount. Use
negative numbers
for downward
revisions. For
transfers to the
state under
Section 603(c)(4),
include the
amount intended
for transfer to the
state.
Provide the date
of the transaction.
For transfers to
the state under
Section 603(c)(4),
provide the date
that Treasury's
transfer form
agreement was
signed by both
parties (not the
expected date that
Treasury grants
the transfer).

Required

“First Tranche”
or
“Second Tranche”)

Pick List

n/a

Required

n/a

Number

12,2

Required

n/a

date

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45

Appendix B – Key Terminology
The following table contains key terminology current on the date of release for this User Guide.
It may be updated as needed.
Term

Definition

Actual General Revenue
(as of 12 months ended
December 31, 2020)

Actual general revenue as of the twelve months ended December
31, 2020 for the reporting relevant jurisdiction

Allocation amount
Base Year Revenue

Provide the amount of funds allocated to the Jurisdiction
Base year general revenue (e.g., revenue in the last full fiscal year
prior to the public health emergency)
The five-digit number assigned in the awarding document to a
Federal Award.

CFDA No./Assistance
Listing No.
Congressional District

A territorial division within a state from which members of the U.S.
House of Representatives are elected. This information will
automatically populate based on the Recipient organization's zip
code +4.

Cumulative Obligations to
Date

For purposes of reporting in the SLFRF portal, an obligation is an
order placed for property and services, contracts and subawards
made, and similar transactions that require payment.

Cumulative Expenditures
to Date

For purposes of reporting in the SLFRF portal, an expenditure is the
amount that has been incurred as a liability of the entity (the service
has been rendered or the good has been delivered to the entity).

Dollar value of evidencebased interventions

The dollar value of the total project spending that is allocated for
evidence-based interventions for each project in the following
expenditure category groups: Public Health (EC1); Negative
Economic Impacts (EC2); and Services to Disproportionately
Impacted Communities (EC3)
Estimated revenue loss due to the Covid-19 public health emergency
as of December 31, 2020

Estimated Revenue Loss
Due to Covid-19 Public
Health Emergency
FAIN

The Federal Award Identification Number (FAIN) is the unique
identifying number assigned to all financial assistance awards or
grants.

Final Allocation Across
1st and 2nd Tranches
after application of the 75
percent budget cap

Final Allocation Across 1st and 2nd Tranches after application of the
75 percent budget cap

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Term

Definition

Final Allocation Across
1st and 2nd Tranches
after application of the 75
percent budget cap (first
revision, if applicable)

Final Allocation Across 1st and 2nd Tranches after application of the
75 percent budget cap (first revision, if applicable)

Fiscal Year End Date

Fiscal year end date for the State, U.S. Territory, Metropolitan city,
County, or Tribe
Funding Amount $
Amount funded for this project
Growth Adjustment Used
Equal to the greater of 4.1 percent (or 0.041) and the recipient’s
average annual revenue growth over the three full fiscal years prior
to the COVID–19 public health emergency.
How revenue replacement An explanation of how revenue replacement funds were allocated to
funds were allocated to
government services
government services
Indicate that Fiscal
Recovery Funds were not
used to make a deposit in
a pension fund

Indicate that Fiscal Recovery Funds were not used to make a
deposit in a pension fund (Yes or No)

Initial Allocation Across
1st and 2nd Tranches
(before application of 75
percent cap)

Provide the Total Allocation Across 1st and 2nd Tranches before
application of the 75 percent budget cap

Jurisdiction Name
Jurisdiction Recipient
Number
Non-entitlement units of
local government (NEUs)

Jurisdiction Recipient Name
Include the Jurisdiction Recipient Number assigned by the State to
the Jurisdiction (e.g., AZ0013)
Local governments typically serving populations of less than 50,000.
NEUs include cities, villages, towns, townships, or other types of
local governments.
A unique identification code for each NEU assigned by the State to
the NEU as part of the request for funding (e.g., AZ1003)

NEU Recipient Number

NEU Status

Eligibility status of a given NEU. Indicate the NEU's status:
1) Action Taken (i.e., the NEU requested funding or declined funding
& requested Sec. 603(c)(4) transfer to the state);
Or
2) Action Not Taken (i.e., the NEU is nonresponsive / declined
funding)

Non-UGLG County Name
Population of Jurisdiction
Program Income

Non-UGLG County Name
Population of Jurisdiction
Generally, program income includes, but is not limited to, income
from fees for services performed, the use or rental or real or
personal property acquired under Federal awards and principal and
interest on loans made with Federal award funds. Program income
does not include interest earned on advances of Federal funds,
rebates, credits, discounts, or interest on rebates, credits, or

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Term

Definition
discounts. Recipients of SLFRF funds should calculate, document,
and record the organization’s program income. Additional controls
that your organization should implement include written policies that
explicitly identify appropriate allocation methods, accounting
standards and principles, compliance monitoring checks for program
income calculations, and records. The Uniform Guidance outlines
the requirements that pertain to program income at 2 CFR 200.307.
Treasury intends to provide additional guidance regarding program
income and the application of 2 CFR 200.307(e)(1), including with
respect to lending programs.
Expenditure category.
See Expenditure Categories tab and note that each has a number
plus name to be depicted as such (e.g., 1.1 COVID-19 Vaccination)

Project Expenditure
Category

Project Identification
Number
(Assigned by recipient)
Project Name
QCT Indicator

Identification number assigned to project by recipient

Project Name
A Y/N question indicating whether a given project utilized occurred in
a Qualified Census Tract as described in the guidance.
(Yes or No)
Select the rationale for ineligibility: 1) Ineligible MCD (i.e., any Minor
Civil Divisions in a "weak-MCD" State that did not meet the factsand-circumstances test as outlined in Treasury's guidance);
Or
2) Other.

Reason for NEU
Ineligibility

Recipient DUNS

The DUNS unique identification number for the Recipient
Organization of the Recipient's ERA funds.

Recipient DUNS (+4)

A 4-character suffix that may be assigned by a business concern
and appended to its DUNS.

Recipient Legal Entity
Name
Recipient Reporting Tier

The name of the Recipient organization.

Recipient Taxpayer
Identification Number
(TIN)

The Recipient's Internal Revenue Service (IRS) Taxpayer
Identification Number.

A collection of indicators of different tiers of Recipient organizations.
1. State or Territory
2. Tribe
3. NEU
4. City/County with Population > 250,000
5. City/County with Population <250,000 and Total Allocation >$5M
6. City/County with Population <250,000 and Total Allocation <$5M
7. Non-UGLG

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Definition

Recipient Type

A collection of indicators of different types of Recipient organizations.
1. State or Territory
2. Metro City or County
3. Tribal Government
4. NEU
5. Non-UGLG

Single Audit
Requirements

Recipients and subrecipients that expend more than $750,000 in
Federal awards during their fiscal year will be subject to an audit
under the Single Audit Act and its implementing regulation at 2 CFR
Part 200, Subpart F regarding audit requirements. Recipients and
subrecipients may also refer to the Office of Management and
Budget (OMB) Compliance Supplements for audits of federal funds
and related guidance and the Federal Audit Clearinghouse to see
examples and single audit submissions.
For-profit entities that receive SLFRF subawards are not subject to
Single Audit requirements. However, they are subject to other audits
as deemed necessary by authorized governmental entities, including
Treasury, the GAO, the PRAC and the Treasury’s OIG.

Subrecipient Monitoring

SLFRF recipients that are pass-through entities as defined under 2
CFR 200.1 are required to manage and monitor their subrecipients
to ensure compliance with requirements of the SLFRF award
pursuant to 2 CFR 200.332 regarding requirements for pass-through
entities. First, your organization must clearly identify to the
subrecipient: (1) that the award is a subaward of SLFRF funds; (2)
any and all compliance requirements for use of SLFRF funds; and
(3) any and all reporting requirements for expenditures of SLFRF
funds. Next, your organization will need to evaluate each
subrecipient’s risk of noncompliance based on a set of common
factors. These risk assessments may include factors such as prior
experience in managing Federal funds, previous audits, personnel,
and policies or procedures for award execution and oversight.
Ongoing monitoring of any given subrecipient should reflect its
assessed risk and include monitoring, identification of deficiencies,
and follow-up to ensure appropriate remediation. Accordingly, your
organization should develop written policies and procedures for
subrecipient monitoring and risk assessment and maintain records of
all award agreements identifying or otherwise documenting
subrecipients’ compliance obligations.

Total Allocation Across
1st and 2nd Tranches
(before application of 75
percent cap)
(first revision, if
applicable)
Total NEU Budget
Reference (original)

Provide the Total Allocation Across 1st and 2nd Tranches (before
application of 75 percent budget cap) (first revision, if applicable)

Provide the Total NEU Budget Reference submitted by the NEU as
part of its request for funding or Sec. 603(c)(4) transfer to the state
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Term

Definition

Total NEU Budget
Reference (revised, if
applicable)

Provide the revised Total NEU Budget Reference, if revisions were
made based on updated NEU Guidance (i.e., updated Treasury
guidance on interpretation of the 75 percent budget cap issued on
June 30, 2021)
Transaction amount. Use negative numbers for downward revisions.
For transfers to the state under Section 603(c)(4), include the
amount of the intended transfer.

Transaction Amount

Transaction Date

Provide the date of the transaction. For transfers to the state under
Section 603(c)(4), provide the date that Treasury's transfer form
agreement was signed by both parties (not the expected date that
Treasury grants the transfer).

Transaction Description

Provide a description of the transaction (Enter “First Tranche” or
“Second Tranche”)

Transaction ID
Transaction ID
(assigned by Non-UGLG)
Transaction Type

Provide the transaction ID, assigned by the State or Territory
Provide the transaction ID, assigned by the State
Transaction type (payment or Transfer to State under Section
603(c)(4))
1). Payment
2). Transfer to State under Section 603(c)(4)

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