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

GAO-24-107301 Published: Sep 26, 2024. Publicly Released: Sep 26, 2024.
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Fast Facts

The Department of the Treasury has awarded billions of dollars to state and local governments to help them cover COVID-19 recovery costs. In this Q&A, we update our prior work on the status of this funding, including spent funds and more.

As of March 31, 2024:

States have reported spending $117.3 billion, or 60% of their awards

Localities have reported spending $75.8 billion, or 60% of their awards

The largest category of spending was for revenue lost due to the pandemic—$53.2 billion for states and $51.5 billion for localities

States and localities have until December 31, 2026, to spend their awards.

COVID spores over money

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Highlights

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 arkinj@gao.gov.

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Federal fundsFederal spendingLocal governmentspandemicsPremium payPublic health emergenciesState governmentsGovernment servicesNatural disastersTerritories and possessions