There are three types of reporting requirements for the State and Local Fiscal Recovery Fund (SLFRF) program, including: the Interim Report, Project and Expenditure Report and the Recovery Plan Performance Report. The deadlines for the reporting requirements are detailed in the table below.
U.S. States and territories, metropolitan cities, counties, and tribal governments are required to submit an Interim Report by August 31, 2021. This is a one-time report that requires funding recipients to provide an initial overview of the status and uses of the funds. The report should include all expenditures by Expenditure Category from the date of the award to July 31, 2021.
Funding recipients will be required to enter all obligations (i.e. an order placed for property/services) and expenditures and categorize them according to the Expenditure Categories listed in Appendix 1 of the Compliance and Reporting Guideline.
If the funds are to be used to replace revenue lost during COVID-19, recipients should be prepared to provide additional data in the Interim Report, such as a full fiscal year of revenue prior to the public health emergency, an estimate of revenue lost during the PHE, an explanation of how the revenue replacement funds were allocated to government services, and more. It is important to note that audited data should be used if it is available.