- Address Public Health Impacts ($0.7 billion) – Includes support for the state’s emergency response to COVID-19, including vaccine incentives. These funds will also help address emotional and behavioral health concerns exacerbated by the COVID-19 Pandemic on California’s adults.
- Address Negative Economic Impacts ($11.3 billion) – Includes funds to address various negative economic impacts of COVID-19 on households, individuals, businesses, and industry.
- Broadband Investments ($3.8 billion) – Promotes access to, and affordability of, broadband by funding middle mile and last mile infrastructure projects, which are critical to the state’s economy, education, and basic health and well-being, and will serve as a key component of the state’s long-term equitable recovery, vitality, and resilience.
- Replace Lost State Revenue ($11.2 billion) – Replaces state revenue lost due to the COVID-19 public health emergency. These funds will support a variety of government services.
Project and Expenditure Report
Beginning January 31, 2022, pursuant to federal requirements, Project and Expenditure Reports for the State Fiscal Recovery Fund are due to the U.S. Department of the Treasury on a quarterly basis. Expenditures are reported on a cash basis, which includes reimbursements to subrecipients as well as advance payments for goods or services that have not yet been invoiced. The following chart provides the Budget Act allocation, amount awarded to subrecipients, and expenditures for each expenditure category.
Coronavirus State Fiscal Recovery Fund
(Dollars in Thousands)
Expenditure Category | Revised 2021-22 1/ | Amount Awarded | Expenditures 2/ |
---|---|---|---|
Public Health | $738,837 | $737,625 | $185,355 |
Negative Economic Impacts | $11,317,913 | $4,780,879 | $3,054,859 |
Broadband | $3,772,397 | $1,550,795 | $4,859 |
Revenue Replacement | $11,158,313 | $11,158,313 | $11,158,313 |
Administrative and Other | $29,557 | $1,116 | $1,116 |
Total | $27,017,017 | $18,228,728 | $14,404,503 |
Note:
1/ This column incorporates an early action shift of $1.9 billion in programs funded by the State Fiscal Recovery Fund to either the General Fund or other state funds to maximize flexibility and streamline federal reporting activities in the 2021 Budget Act.
2/ Expenditures include cash advance payments made to subrecipients for goods or services that have not yet been invoiced.
- SFRF Allocations and Expenditures by Program for the period of March 3, 2021, through December 31, 2021
- SFRF Allocations and Expenditures by Program for the period of March 3, 2021, through March 31, 2022
Eligible Cost Timeframe
The American Rescue Plan Act specifies eligible costs incurred between March 3, 2021 and December 31, 2024. The California 2021-22 Budget Act, as amended by Chapter 2 of the Statutes of 2022, included language to allow time to reallocate unspent funds and provide some additional flexibility on timing. Control Section 11.96 requires that funds be obligated or spent by June 30, 2024, unless there is a reasonable plan to fully obligate or spend funds by December 31, 2024. Funds must be fully obligated by December 31, 2024, with all contracts, deliverables, and agreements in place by this date. All funds must be spent (fully liquidated) by December 31, 2026.
- A copy of Control Section 11.96 is included below.
- For additional information on Control Section 11.96, please see slides 5-6 of the State Fiscal Recovery Fund Webinar (link below).
- Control Section 11.96
Note: Competitive bidding (or obtaining more than one estimate) is required and contract provisions must be consistent with the basic timeline/framework detailed in Control Section 11.96.
State Fiscal Recovery Fund Webinar – A copy of the slides and videos from training provided on July 15, 2021. This presentation summarizes requirements for state agencies regarding data collection and reporting, management and oversight, and key deadlines.
Reporting Requirements and Deadlines
Interim | Project and Expenditure | Recovery Plan | |
---|---|---|---|
Contents | Initial overview of status & uses of funding |
|
|
Frequency & Submission Date |
|
|
|
Reporting Period | Departments Due to Finance | State Due to U.S. Treasury |
---|---|---|
April 1 – June 30, 2022 | July 8, 2022 | July 31, 2022 |
July 1 – September 30, 2022 | October 7, 2022 | October 31, 2022 |
October 1 – December 31, 2022 | January 6, 2023 | January 31, 2023 |
January 1 – March 31, 2023 | April 7, 2023 | April 30, 2023 |
- Address Public Health Impacts
- Address Economic Impacts
- Services to Disproportionally Impacted Communities
- Infrastructure (Broadband)
- Revenue Replacement
Descriptions should also include information about how these funds are integrated with other programs funded in the American Rescue Plan Act, such as Emergency Rental Assistance, Housing Assistance, etc.
Contact your Finance Budget Analyst for specific program-related questions and how to assign your program/project within the 66 Expenditure Categories.
For more information, please see the State Fiscal Recovery Fund Webinar and the U.S. Department of Treasury resources found on this page.
Visit the DOF’s State Fiscal Recovery Fund Reporting Portal informational page for instructions on how to access the portal.
Additional Information
Single Audit – California is considered as a single non-federal entity and is automatically subject to an annual audit. For more detailed information regarding the Single Audit, including the roles and responsibilities of all sub-recipients, please refer to the State and Local Fiscal Recovery Fund webinar and to the California State Auditor.
Treasury and Other Federal Resources
State agencies and departments are responsible for reviewing, understanding, and staying up to date on all federal guidance and requirements which apply to their federal funds. The U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds website contains several helpful documents, including the following:
- U.S. Department of the Treasury – Compliance and Reporting Guidance for State and Local Fiscal Recovery Funds. This guidance provides additional detail and clarification for each recipient’s compliance and reporting responsibilities under the SLFRF program, and should be read in concert with the Award Terms and Conditions, the authorizing statute, the SLFRF implementing regulation, and other regulatory and statutory requirements, including regulatory requirements under the Uniform Guidance (2 CRF Part 200). Please see the Assistance Listing in SAM.gov under assistance listing number (formerly known as CFDA number), 21.027 for more information.
- U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds Frequently Asked Questions (FAQ). This document contains answers to frequently asked questions regarding the Coronavirus State and Local Fiscal Recovery Funds (CSFRF / CLFRF, or Fiscal Recovery Funds). Treasury will be updating this document periodically in response to questions received from stakeholders. Recipients and stakeholders should consult the Interim Final Rule for additional information.
- U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds Final Rule
- U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Fund Final Rule Overview
- U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds Quick Reference Guide
- U.S. Chief Financial Officers Council’s Program Integrity – The Antifraud Playbook, which provides an overview of practical and actionable guidance to reduce fraud risk
- U.S. Government Accountability Office’s Standards for Internal Control in the Federal Government (“Green Book”)
Resources and Contacts
- Please coordinate with your Finance Budget Analyst for general questions or program specific questions.
- Questions regarding federal requirements and reporting responsibilities:
- Email – FiscalRecovery@dof.ca.gov
- Office of State Audits and Evaluations (Single Audit or the State Leadership Accountability Act):
- Email – SLAAHotline@dof.ca.gov
- Fiscal Systems and Consulting Unit Hotline (Accounting policy and Guidance):
- Email – fscuhotline@dof.ca.gov
- Phone – (916) 324-0385