Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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a. Public Health (EC 1): As relevant, describe how funds are being used to respond to COVID-19,
the broader health impacts of COVID-19, and the COVID-19 public health emergency, including
community violence interventions and behavioral health.
b. N
egative Economic Impacts (EC 2): As relevant, describe how funds are being used to respond
to negative economic impacts of the COVID-19 public health emergency, including services to
households (such as affordable housing, job training, and childcare), small businesses, non-
profits, and impacted industries.
c. P
ublic Health-Negative Economic Impact: Public Sector Capacity (EC 3): As relevant, describe
how funds are being used to support public sector workforce and capacity, including public sector
payroll, rehiring of public sector workers, and building of public sector capacity.
d. P
remium Pay (EC 4): As relevant, describe the approach, goals, and sectors or occupations
served in any premium pay program. Describe how the approach prioritizes low-income workers
and/or any particular group of eligible workers.
e. W
ater, sewer, and broadband infrastructure (EC 5): As relevant, describe the approach, goals,
and types of projects being pursued. Where relevant, recipients should note how projects
contribute to addressing climate change and/or how projects benefit disadvantaged communities
in line with the Justice40 Initiative.
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f. Revenue Replacement (EC 6): Describe the loss in revenue, including if electing the standard
allowance, due to the COVID-19 public health emergency, and how funds have been used to
provide government services, including any funds used under revenue loss for non-federal cost-
share or matching requirements of other federal programs.
g. E
mergency Relief from Natural Disasters (EC 8): As relevant, describe how funds are being used
to provide emergency relief from natural disasters that have occurred or are expected to occur
imminently, or are threatened to occur in the future.
h. S
urface Transportation (EC 9): As relevant, describe how funds are being used to support projects
eligible under the 26 transportation programs specified in the Consolidated Appropriations Act,
2023.
i. T
itle I (EC 10): As relevant, describe how funds are being used for activities that are eligible under
section 105(a) of the Housing and Community Development Act of 1974 (Title I projects), which
are the activities eligible under the Community Development Block Grant (CDBG) and Indian
Community Development Block Grant (ICDBG) programs.
If appropriate, recipients may also include information on their jurisdiction’s use (or planned use) of
other federal recovery funds, including other programs under the American Rescue Plan such as
Emergency Rental Assistance, the Homeowner Assistance Fund, the Capital Projects Fund, the State
Small Business Credit Initiative, and so forth, to provide broader context on the overall approach for
pandemic recovery. Jurisdictions may also address use of SLFRF funds in coordination with, or in
preparation for, funding available through the Infrastructure Investment and Jobs Act.
3. Promoting equitable outcomes
Treasury encourages uses of funds that advance strong, equitable growth, including economic and
racial equity. For the purposes of the SLFRF, equity is described in the
Executive Order 13985 On
Advancing Racial Equity and Support for Underserved Communities Through the Federal
Government, as issued on January 20, 2021. Recipients also are encouraged to review the definition
and discussion of equity in Executive Order 14091, Further Advancing Racial Equity and Support for
Underserved Communities Through the Federal Government, as issued on February 16, 2023.
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See Executive Order 14008, on Tackling the Climate Crisis at Home and Abroad; OMB, CEQ, & CPO, M-
21-28,Interim Implementation Guidance for the Justice40 Initiative (July 20, 2021)
https://www.whitehouse.gov/wp-content/uploads/2021/07/M-21-28.pdf; OMB, CEQ, & CPO, M-23-09,
Addendum to the Interim Implementation Guidance for the Justice40 Initiative, M-21-28, on using the Climate
and Economic Justice Screening Tool (CEJST) (Jan. 27, 2023),
https://www.whitehouse.gov/wp-
content/uploads/2023/01/M-23-09_Signed_CEQ_CPO.pdf