COVID-19 Federal Assistance e311


Compliance & Reporting, Housing & Rental Assistance

Funding Source


Is expenditure reporting guidance regarding housing expected to change given the new housing guidance?

There is no indication whether Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) expenditure categories will change with respect to upcoming reports. CSLFRF recipients should be prepared and on the lookout for newly issued guidance, however.

Treasury has not updated its list of expenditure categories since the Compliance and Reporting Guidance was updated prior to the April 2022 reporting deadline, which reflects the most recent updated guidance from the Final Rule. While Treasury has not stated if expenditure categories will be updated again in the future, municipalities should regularly monitor Treasury guidance in the event that expenditure category updates are made.

Treasury has released updated User Guides prior to each reporting deadline, and the most recent User Guide, for the July 2022 reporting deadline, indicates that an updated User Guide should accompany the upcoming October 2022 deadline.[1] Any updates to expenditure categories could be released in an updated Compliance and Reporting Guidance document or an upcoming User Guide. Recipients should regularly consult Treasury’s CSLFRF Recipient Compliance and Reporting Responsibilities page for any updates.[2]

Currently, the primary expenditure category relating to Affordable Housing is 2.15 – Long-term Housing Security: Affordable Housing. Other related expenditure categories include 2.2 – Household Assistance: Rent, Mortgage, and Utility Aid; 2.16 – Long-term Housing Security: Services for Unhoused Persons; 2.17 – Housing Support: Housing Vouchers and Relocation Assistance for Disproportionately Impacted Communities; and 2.18 – Housing Support: Other Housing Assistance.[3]

For more information on utilizing CSLFRF to boost affordable housing, please review Treasury’s July 2022 “Affordable Housing How-To Guide: How to Use State and Local Fiscal Recovery Funds For Affordable Housing Production and Preservation.[4]  Any interested parties should check that the guidance remains current and should review the sources above for any updates over time.

Last Updated: March 1, 2023

[1] Department of Treasury, Coronavirus State and Local Fiscal Recovery Funds Project and Expenditure Report User Guide (as of July 8, 2022), Version 3.1, at 5, available at:

[3] Id., at 122.

[4] Department of Treasury, Affordable Housing How-To Guide: How to Use State and Local Fiscal Recovery Funds For Affordable Housing Production and Preservation, available at: