SLFRF Project Planning Guide

I built this guide as Grant Manager in 2021, when the Interim Final Rule set out the expenditure categories for the Coronavirus State and Local Fiscal Recovery Funds. Program staff used it to place each project in a statutory eligible use and an expenditure category, and to see the reporting that category triggers before an agreement was signed or funds were obligated. It was Exhibit B to the implementation guidance I wrote, the recipient’s key control for complying with the program.

This version keeps the content as built, with the recipient’s details removed. Treasury’s Final Rule and later guidance changed parts of it. Claude built the page from my workbook.

The original was an Excel workbook: eight tabs, links between them, and a tip to filter by summary level to find your category. It did the job. Turning it into this interactive page took less than 30 minutes with a coding agent. The rules are no simpler. The difference is the format: a page anyone can open and click through, and a repo the next person can point their own agent at to bring it current. The original is linked above, with the recipient’s details removed, so you can compare.

Single audits show the scale. In fiscal year 2022, 9,516 states, local governments, tribes, nonprofits and colleges reported $104 billion in SLFRF expenditures, and auditors tested it as a major program in 5,648 of those audits. Every one of those dollars was reported to Treasury under an expenditure category with its own reporting. The figures come from the Federal Audit Clearinghouse; they count pass-through dollars twice and leave out entities below the audit threshold.

The code is on GitHub. To bring it current, point your coding agent at the repo and have it follow the instructions in AGENT_PROMPT.md. We are just getting you started: we make no assurances or guarantees about the accuracy of the code or content your agent generates. Check every build against the regulations and Treasury’s current guidance before anyone relies on it.