The resource brief is a collaborative effort of the Government Finance Officers Association (GFOA), the National Association of Counties (NACo), and the National League of Cities (NLC). This effort supports state and local governments as they navigate the closeout of the American Rescue Plan Act's State and Local Fiscal Recovery Funds.

The final year of the State and Local Fiscal Recovery Funds (SLFRF) program is underway. Recipients should liquidate all eligible expenditures and begin preparing for a formal closeout upon Treasury’s invitation ahead of the December 31, 2026 deadline.  This resource offers a step-by-step overview of everything you need to know to successfully close out the program.