Coronavirus Recovery Resource Center

Coronavirus Recovery Resource Center

More than four years after the coronavirus pandemic started to grip the nation, life has returned to a new normal for many. But for public finance officers, much of the focus is the final milestone, i.e., the spend deadline, for the use of State and Local Fiscal Recovery Fund (SLFRF) dollars that was included in the American Rescue Plan Act (ARPA). The resources on this page will be updated as the U.S. Treasury continues to provide the closeout guidance and tools to help state and local government recipients through the final stages of this unprecedented funding.

Additionally, this page will serve as an archive of previous programs and funding that was included in the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA).

Click here for the U.S. Treasury's landing page for the various COVID-19 relief programs for state, local, and tribal governments.


SLFRF Public Reporting Dashboard

This resource is powered by SLFRF recipient reporting data. Users of the site can view, among other things, spending data by state, recipient, and by project.

View the Dashboard

Federal Advocacy

Updated SLFRF FAQs

On March 29, 2024, the U.S. Treasury published updated FAQs to further clarify the definition of "obligation" as outlined in the November 2023 Interim Final Rule (IFR). In particular, the updated FAQs include a new section (Section 17) focused on "obligation."

Click for the Updated FAQs

Federal Advocacy

Treasury Compilation of Reporting Resources

In March of 2024, the U.S. Treasury began sharing a compilation of resources for SLFRF recipients to help comply with ongoing reporting requirements.

Click here to see the resources

Federal Advocacy

FLC Analysis of the American Rescue Plan and Implementation Resources

On March 10, 2021, the House of Representatives approved a Senate-amended version of President Biden's $1.9 trillion COVID-19 relief package - the American Rescue Plan. The package includes $350 billion in aid for state and local governments, along with additional funding for other areas like education, rental assistance and transit. It was signed into law by the President on March 11, 2021.

Click Here For the Analysis

Previous Coronavirus Response Resources and Materials

Federal Advocacy

FLC Analysis of the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)

On December 21, 2020, Congress passed a massive legislative package that funds the federal government and provides the next coronavirus relief package. The relief package is the first action taken by Congress to enact additional coronavirus-related aid since April 2020.

See Highlights of the CRRSAA

CARES ACT - Coronavirus Relief Fund: The Prime Recipient Perspective

In August 2020, GFOA dispersed a survey to all 50 states and the 171 eligible units of government that were prime recipients of the CRF to assess the effectiveness of the fund from the State and local government perspective. The survey received a response rate of nearly half of state and local prime recipients.

GFOA will issue member alerts to ensure members have the latest updates from the various agencies overseeing the implementation of federal relief programs. The various relief packages passed by Congress in 2020 and 2021 provide funding in several areas such as state and local aid, education, rental assistance, and transit.

Coronavirus Relief Fund: Review of Federal Fiscal Assistance and of Innovative County Response Strategies

The National Academy of Public Administrators (NAPA), on behalf of the National Association of Counties (NACo) conducted an independent assessment of the CRF and the effectiveness of the federal funding in meeting the needs of the counties and in providing the controls warranted for federal funds. Through this study, NAPA has identified seven key areas in which policy changes could improve program effectiveness for future programs such as the CRF.

Public Sector Employers and COVID-19

Public sector employers have a number of considerations regarding the workforce and COVID-19. Both the Department of Labor and the Internal Revenue Service are responsible for providing guidance and resources for employers as required under the various COVID-19 relief laws.


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