Coronavirus Relief Fund


Section 5001 of the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") established the $150 billion Coronavirus Relief Fund ("the Fund"). Eligible entities may use Fund payments to cover only those costs that: (1) are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID19); (2) were not accounted for in the eligible entities most recently approved budget as of March 27, 2020; and (3) were incurred during the period that begins on March 1, 2020, and ends on December 30, 2020. Division N, Title X, Section 1001 of the Consolidated Appropriations Act, 2021, (Pub. L. No.116-260), enacted on December 27, 2020, extended the period for which all recipients may incur eligible costs using payments from the Fund from December 30, 2020, to December 31, 2021. Division LL, Section 104 of the Consolidated Appropriations Act, 2023, (Pub. L. No. 117-328), enacted on December 29, 2022, extended the period for which Tribal governments may incur eligible costs using payments to December 31, 2022. Governments otherwise had broad discretion to utilize payments for expenditures ranging from COVID-19 testing to reimbursing small businesses for the costs of business interruption caused by required closures.

General information about this opportunity
Last Known Status
Program Number
Federal Agency/Office
Departmental Offices, Department of The Treasury
Type(s) of Assistance Offered
C - Direct Payments For Specified Use
Program Accomplishments
Not applicable.
The Coronavirus Aid, Relief, and Economic Security Act, Section 5001, Public Law 116-136
and codified at 42 U.S.C. § 801
Who is eligible to apply/benefit from this assistance?
Applicant Eligibility
States, U.S. Territories local governments, Federally Recognized Tribes, and Alaska Native Corporations Payments to Tribal governments and Alaska Native Corporations were determined by the Secretary of the Treasury in consultation with the Secretary of the Interior and Indian Tribes.
Beneficiary Eligibility
Not applicable.
Not applicable.
What is the process for applying and being award this assistance?
Pre-Application Procedure
Preapplication coordination is not applicable.
Application Procedure
2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards applies to this program. Application period closed. No new awards.
Award Procedure
Not applicable. No new awards.
Application period is closed. No longer accepting new applications.
Approval/Disapproval Decision Time
Not applicable.
Not applicable.
Not applicable.
How are proposals selected?
Not applicable.
How may assistance be used?
Payments may only be used to cover costs that are: 1) necessary expenditures incurred due to the public health emergency with respect to COVID–19; 2) were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment of the CARES Act) for the State or government; and 3) were incurred during the period that begins on March 1, 2020, and ends on December 30, 2021 for states, U.S. Territories, and local governments and December 31, 2022 for Tribal governments, including Alaska Native Corporations . The requirement that expenditures be incurred “due to” the public health emergency means that expenditures must be used for actions taken to respond to the public health emergency. These may include expenditures incurred to allow the state, territorial, local, or tribal government to respond directly to the emergency, such as by addressing medical or public health needs, as well as expenditures incurred to respond to second-order effects of the emergency, such as by providing economic support to those suffering from employment or business interruptions due to COVID-19-related business closures. Payments must only be used for eligible expenditures, including qualifying medical equipment, COVID-19 testing supplies, medical worker wages, public safety, public health communications, distance learning for COVID-19 closures, and food delivery to affected senior citizens, among other expenses that meet statutory criteria. The CARES Act requires that payments be used only to cover costs that were not accounted for in the budget most recently approved as of March 27, 2020. The “most recently approved” budget refers to the enacted budget for the relevant fiscal period for the particular government, without taking into account subsequent supplemental appropriations enacted or other budgetary adjustments made by that government in response to the COVID-19 public health emergency. A cost is not considered to have been accounted for in a budget merely because it could be met using a budgetary stabilization fund, rainy day fund, or similar reserve account. Funds may not be used to fill shortfalls in government revenue to cover expenditures that would not otherwise qualify under the statute. Although a broad range of uses is allowed, revenue replacement is not a permissible use of Fund payments. More information about how assistance may be used can be found at the link below: The following is a list of examples of costs that would not be eligible expenditures of payments from the Fund: expenses for the state share of Medicaid; damages covered by insurance; payroll or benefits expenses for employees whose work duties are not substantially dedicated to mitigating or responding to the COVID-19 public health emergency; expenses that have been or will be reimbursed under any federal program, such as the reimbursement by the federal government pursuant to the CARES Act of contributions by states to state unemployment funds; reimbursement to donors for donated items or services; workforce bonuses other than hazard pay or overtime; severance pay; and legal settlements.
What are the requirements after being awarded this opportunity?
Not applicable.
Note that Alaska Native Corporations are subject to the requirements of the Single Audit Act and its implementing regulations, 2 CFR Part 200, Subpart F, with respect to payments received from the CRF.
Financial records, supporting documents, and all other records pertinent to the CRF award must be retained by the recipient in accordance with the Guidance and FAQs.
Other Assistance Considerations
Formula and Matching Requirements
Statutory formula is not applicable to this assistance listing.

Matching requirements are not applicable to this assistance listing.

MOE requirements are not applicable to this assistance listing.
Length and Time Phasing of Assistance
To ensure payments were made within the 30-day period specified by 42 U.S.C. § 801(c), governments were required to submit completed payment materials not later than 11:59 p.m. EDT on April 17, 2020. In order to receive additional payments based on Tribal employment and expenditures, Tribal governments were required to submit additional information through an electronic form that was available on the week of May 17, 2020., 42 U.S.C. § 801(f)(2) provides for recoupment by the Inspector General of the Department of the Treasury of amounts received from the Fund that had not been used in a manner consistent with 42 U.S.C. § 801(d). If a state, locality, U.S. Territory, or District of Columbia did not use funds it received from the Fund to cover costs and obligate those funds by December 31, 2021, or Tribal government by December 31, 2022, as required by the statute, those funds were required to be returned to the Department of the Treasury. Method of awarding/releasing assistance: Treasury made initial payments to states, localities, and territories equal to half of the total payment amount with a second payment issued in April. Treasury began making tribal payments on May 5, 2020, and made subsequent disbursements for the remaining 40 percent of funds based on employment and expenditure levels.
Who do I contact about this opportunity?
Regional or Local Office
None/Not specified.
Headquarters Office
United States Department of the Treasury Attn: Coronavirus Relief Fund
1500 Pennsylvania Avenue NW
Washington, DC 20220 USA
Phone: (202) 622-6415
Website Address
Financial Information
Account Identification
(Direct Payments for Specified Use) FY 22$24,057,635.00; FY 23 est $0.00; FY 24 est $0.00; FY 21$515,758,560.00; FY 19$0.00; FY 20 est $150,000,000,000.00; - Fund payments made by Treasury to state, territorial, local, and Tribal governments are considered other financial assistance.(Direct Payments for Specified Use) FY 22$9,845,408.00; FY 23 est $0.00; FY 24 est $0.00; -
Range and Average of Financial Assistance
Not Applicable. No new awards in FY23
Regulations, Guidelines and Literature
CRF program guidance is available on Treasury's website:
Examples of Funded Projects
Not applicable.


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