Treasury Halts Certain SLFRF Reporting; Issues Early Closeout Guidance

With all the focus now on the federal government shutdown and the impacts that the Trump administration actions are having on grant programs, one might overlook a recent change made the Coronavirus State and Local Fiscal Recovery Fund (SLFRF) reporting requirements. You remember SLFRF, don’t you?

The Department of the Treasury, in its most recent update to the SLFRF Compliance and Reporting Guidance, pointed out that recovery plan performance reports will no longer be collected after the July 1, 2024-June 30, 2025 cycle (which were due on July 30). Therefore, the recovery plan that was due on July 31, 2026, for the July 1, 2025-June 30, 2026 cycle, as well as the plan due on April 30, 2027, for the July 1, 2026-Dec. 31, 2026 cycle, will not be collected.

However, project and expenditure (P&E) reporting continues through the period of performance and closeout, and the public transparency expectations remain, so recipients should keep prior recovery plans posted and align their narratives with P&E data. The next quarterly P&E report due date is Oct. 31 for the July 1-Sept. 30 period. Quarterly and annual P&E reports will continue through April 30, 2027.

Treasury in recent weeks also issued a “Closeout Process Overview Resource: Early Closeout” to assist recipients that have reported fully obligating and expending their SLFRF allocation and seek to initiate closeout of their award ahead of the Dec. 31, 2026, period of performance end date. Recipients eligible for early closeout should take note of the details in this guidance.

Above all, let’s not forget in all the current upheaval on the federal level to ensure that these SLFRF funds are still expended properly and that recipients are avoiding waste, fraud and abuse.

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