ARPA SLFRF Quarterly & Annual Reporting Deadline Fast Approaching – April 30, 2026

• ARPA State and Local Fiscal Recovery Funds reports due April 30, 2026.  
• Failure to submit a report by the deadline could result in adverse action from Treasury,  including federal recapture of funds.
• Counties that were invited to close out but did not complete the process must continue submitted required reports and will b re-invited to close out at a later date.
• Counties must submit their annual or quarterly American Rescue Plan Act (ARPA) Local and State Fiscal Recovery Fund (SLFRF) reports by April 30, 2026 if they have not yet closed out with the U.S. Department of the Treasury (Treasury). Counties have until December 31, 2026, to expend all funds, except for surface transportation and Housing and Community Development Act Title I projects, which need to be completely spent by September 30, 2026.  

Failure to submit required reports by April 30 may result in adverse action, including the potential recapture of funds by Treasury.

Go to NACo’s American Rescue Plan Resource Hub  

What is due on April 30, 2026?

All counties receiving SLFRF funding must submit a Project and Expenditure (P&E) report. These reports are cumulative and must reflect the most current and complete information on obligations and expenditures.

Counties with a population above 250,000 or those that received more than 10 million dollars in SLFRF funding must submit reports on a quarterly basis. For these counties, April 30 represents the Quarter 1 (January through March).

Counties with a population below 250,000 and that received less than 10 million dollars, as well as non-entitlement units, report annually. For these counties, April 30 is the required annual report covering the prior year.

Although the reporting cadence differs, both groups must submit a report by April 30.

Preparing for closeout

Counties that have fully obligated and expended their SLFRF funds should begin preparing for award closeout. Treasury is currently inviting eligible recipients to close out their awards on a rolling basis – counties cannot  initiate closeout independently and must wait until they receive an official invitation from Treasury.

At a high level, counties should take the following steps:

Ensure all funds have been fully obligated and spent

Confirm all required P&E reports have been submitted and are current

Verify that required documentation and registrations, including SAM.gov, are active and complete

Confirm that all information in the Treasury Portal is accurate, including points of contact and user roles

Once invited, counties will complete the closeout process through the Treasury Portal by certifying final information and submitting their final report. After closeout is accepted, recipients are generally not required to submit additional reports unless Treasury determines otherwise.  

Important: Counties that were invited to close out but did not complete the process and receive confirmation from Treasury must continue submitting required quarterly or annual reports. In these cases, Treasury will re-invite these counties to complete closeout at a later time. Counties that do not complete closeout after being invited may also be subject to additional oversight or audit.  

Check out U.S. Department of the Treasury SLFRF Website Portal 

ARPA Office Hours

To support counties as they prepare their quarterly or annual reports, NACo is partnering with the National League of Cities (NLC) to host open office hours throughout April. These sessions are an opportunity to ask questions, troubleshoot reporting challenges and receive guidance on SLFRF reporting requirements. 

Register here.  

For more information and to sign up, please go to the NACo’s American Rescue Plan Resource Hub.