CRF
21.019
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 (COVID–19); (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.
This chart shows obligations for the program by fiscal year. All data for this chart was provided by the
administering agency and sourced from SAM.gov, USASpending.gov, and Treasury.gov.
For more information on each of these data sources, please see the
About the data page.
Single Audit Applies (2 CFR Part 200 Subpart F):
For additional information on single audit requirements for this program, review the current Compliance Supplement.
OMB is working with the U.S. Government Accountability Office (GAO) and agency offices of inspectors general to include links to relevant oversight reports. This section will be updated once this information is made available.