COVID-19 Relief: States' and Localities' Fiscal Recovery Funds Spending as of March 31, 2024

What GAO Found

State and local government recipients of the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program had obligated more than 75 percent and spent about 60 percent of their awards, per their reporting as of March 31, 2024-the most recent data available at the time of this report.

• States (including the District of Columbia) reported obligating 84 percent ($163.7 billion) and spending 60 percent ($117.3 billion) of the SLFRF awards they received.
• Localities reported obligating 76 percent ($95.8 billion) and spending 60 percent ($75.8 billion) of their awards.
• States and localities reported spending the largest amount of their awards to replace revenue lost due to the pandemic. Specifically, 45 percent ($53.2 billion) of states' reported spending and 68 percent ($51.5 billion) of localities' reported spending was used for this purpose. For example, Nevada reported spending $747,323 to help maintain staffing levels and continue required services in the state's court system, due to a budget shortfall during the pandemic. Erie County, Pennsylvania, reported spending $2.7 million to support ongoing operations of a county-owned nursing facility.

Why GAO Did This Study

Overall, SLFRF allocated $350 billion to tribal governments, states, the District of Columbia, local governments, and U.S. territories to help cover a broad range of costs stemming from the health and economic effects of the COVID-19 pandemic. SLFRF recipients must regularly submit reports to the Department of the Treasury on their use of SLFRF awards and the projects undertaken with them.

The CARES Act includes a provision for GAO to monitor the use of federal funds to respond to the COVID-19 pandemic. This report examines the SLFRF funding states and localities are required to report to Treasury. GAO will continue to monitor states' and localities' reported obligations, spending, and uses of SLFRF awards.

To conduct this work, GAO analyzed Treasury SLFRF project and expenditure data and interviewed Treasury officials. GAO also reviewed laws and regulations governing the SLFRF program and Treasury SLFRF program guidance, policies, and procedures.

For more information, contact Jeff Arkin at (202) 512-6806 or [email protected].