Citywide Agencies

New York City Comptroller COVID-19
Federal Stimulus Fund Tracker

The Federal Government enacted unprecedented expansionary fiscal policy in response to the economic crisis caused by the Covid-19 pandemic. New Yorkers received billions of dollars, both directly through checks, loan programs, and unemployment insurance, and indirectly through Federal grants to the City and other governmental entities. The City government is expected to receive about $26 billion in funds to be spent by FY 2026, including FEMA reimbursement and other pandemic relief funds.

The Office of the Comptroller is publishing available information on how the funds are spent to give the public access to granular information and allow detailed analysis. The structure of the data feed will be updated as changes are made in the City’s financial plan, starting with the FY 2023 Preliminary Financial Plan published in February 2022. The public will be able to track spending of $11 billion in Federal aid, specifically American Rescue Plan Act (ARPA) and Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) Education grants and ARPA State and Local Fiscal Recovery Funds (SLFRF).

Top Agencies by Budgeted Amount (FY22 Apr Plan)


Top Agencies by Committed Amount (Committed data as of 4/27/22)


Note:

  1. Budget expenditure details reflect expenditure budget code allocation of stimulus funding in the April Plan. FY22 April Plan Data is not available for download from the Checkbook Budget Domain or Budget Advance Search.
  2. Year-to-date expenditure tracking excludes $37 million of budgeted expenditures that are in budget codes that include other funding sources.
  3. Year-to-date expenditures do not include any new stimulus spending budget codes introduced after the April Plan.
  4. Committed amount includes expenses and amounts reserved for expenditures including pre-encumbrance and encumbrance.

Since March 2020, Congress passed six pieces of legislation to address the devastating public health and economic impacts of the pandemic. The major components are:

  • The $2.2 trillion Coronavirus Aid, Relief, and Economic Security (CARES) Act of March 2020, which included the Paycheck Protection Program (PPP), stimulus checks for individuals and families, expanded unemployment insurance benefits, and $150 billion in direct relief for state and local governments, among many other measures.
  • The $900 billion Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) of December 2020, contained within the larger Consolidated Appropriations Act of 2021, included additional stimulus checks, renewed PPP loans, enhanced unemployment benefits and funding for school reopening and response to the pandemic.
  • The $1.9 trillion American Rescue Plan Act (ARPA) of March 2021. Among its wide-ranging provisions, ARPA included additional funding for schools and $350 billion in flexible aid to state and local governments through the Coronavirus State and Local Fiscal Recovery Fund (SLFRF).

As of the April 2022 Financial Plan, the City has recognized a total of $8.8 billion in FY 2020 and FY 2021 and anticipates receiving an additional $17.2 billion in FY 2022-FY 2026, including $750 million and $294 million in unrestricted aid from FEMA reimbursement and ARPA SLFRF grants, respectively, for prior eligible expenditures. Note that these funds exclude direct assistance to individuals, businesses, healthcare providers, and other governmental entities.

Summary of Sources of Federal COVID-19 Relief Funds to New York City ($ in billions)

The SLFRF awarded $5.88 billion in flexible relief funding to New York City to fight the pandemic, maintain public services, and support the recovery. Half of the funding was received in May and June of 2021 and the balance is expected in 2022. Funds must be used for costs incurred between March 3, 2021 and December 31, 2024, and expended by December 31, 2026. State and local governments must submit periodic reports to the U.S. Treasury, and funding is subject to recoupment for violations of eligibility guidelines.

Eligible Uses of SLFRF Funds

Under U.S. Treasury guidance, four broad categories of spending are eligible for funding:

  1. To respond to the COVID-19 public health emergency or its negative economic impacts;
  2. To provide premium pay to workers performing essential work during the COVID-19 public health emergency;
  3. For the provision of government services, to the extent of the reduction in revenue due to the COVID–19 public health emergency; and
  4. To make necessary investments in water, sewer, or broadband infrastructure.

Certain types of expenses are also explicitly ineligible, including deposits into a pension fund, direct funding of debt service, satisfying a judgment or settlement, or contributing to a “rainy day” fund.

Based on guidance from the U.S. Treasury, New York City could use the entire $5.88 billion SLFRF allocation for “revenue replacement.” Through calendar year 2021, the City’s cumulative revenue shortfall totals more than $10 billion, as defined by Treasury formulas which assume that City-sourced revenue, including tax revenue and miscellaneous revenue, would have grown by as much as 5.2% per year in the absence of COVID-19. Under Treasury’s counterfactual scenario, New York City would have collected $72.8 billion in calendar year 2020 and $76.6 billion in 2021, compared to actual revenue of $66.8 billion and $72.0 billion. While City revenues increased, they fell short of the counterfactual established by Treasury.

Planned Uses of SLFRF Funds

As required, New York City published an interim report on spending and planned uses by August 31, 2021. In accordance with Treasury requirements for large cities, New York City must submit a Project and Expenditure Report by January 31, 2022 and then 30 days after the end of each quarter thereafter.

For reporting purposes, Treasury has instructed recipients to categorize spending into the following groups:[2]

  1. Public health, including but not limited to COVID-19 vaccination, testing and contract tracing; prevention in congregate settings; and mental health services. The City intends to spend $1.1 billion in this category.
  2. Negative economic impacts, including but not limited to food programs, rent assistance, and aid to nonprofit organizations. The City intends to spend $1.23 billion on “negative economic impacts.”
  3. Services to disproportionately impacted communities, including but not limited to early learning, academic services, and community violence interventions. The City intends to spend $277 million on “services to disproportionately impacted communities.”
  4. Premium pay. The City has not allocated any funding in this category.
  5. Investments in water, sewer or broadband infrastructure. The City has not allocated any funding in this category.
  6. Revenue replacement for the provision of government services, to the extent that revenues have fallen compared to baseline projections. The City has allocated $3.2 billion for “revenue replacement.”
  7. Administrative, including evaluation and data analysis. The City has not allocated any funding in this category.

More than half of the City’s SLFRF is allocated to revenue replacement. This classification is not tied to budget documents and spending against the corresponding initiatives cannot be tracked.

NYC SLFRF Allocation FY 2021 – FY 2025

Amount % of Total
Revenue replacement $3,218,898,884 55.0%
Negative Economic Impact 1,228,938,690 21.0%
Public Health 1,125,705,789 19.2%
Disproportionately Affected Communities 277,061,596 4.7%
Total $5,850,604,959 100%
SOURCE: NYC Office of Management and Budget.

[2] Information on planned uses differs from the City’s annual plan, submitted to Treasury in August 2021, but has been confirmed by correspondence from the City’s Office of Management and Budget.

New York City was awarded nearly $8 billion in federal education pandemic relief and response funding through CARES, CRRSAA, and ARPA under the umbrella of Education Stabilization Fund. CARES Act funds must be obligated (that is, committed to a specific purpose by, for instance, entering into a contract or by rendering services) by September 30, 2022; CRRSAA funds must be obligated by September 30, 2023; and ARPA funds must be obligated by September 30, 2024. Of the total, $7.7 billion was awarded to the Department of Education (DOE) and $274 million was awarded to the City University of New York (CUNY).

These funds may be used for a wide range of spending to respond to health and safety issues and to support students’ academic, social, emotional and mental health needs.

Through March 5, 2022, the DOE reported year-to-date spending of about $1.42 billion for FY 2022. The data provided by the Department shows stimulus spending in a programmatic format that corresponds to its budget presentation released in October 2021. The DOE data, summarized below, shows only liquidated expenditures for initiatives highlighted under the plan. Aside from CRRSAA and ARPA Education funding, the DOE presentation includes additional support of about $200 million from ARPA-SLFRF funding and special education IDEA grants, bringing total spending to $3.2 billion.[1] In comparison, the Comptroller’s stimulus spending tracker monitors only the $3 billion in combined CRRSAA and ARPA education funding. Moreover, the tracker data reflects full DOE spending commitments that also include unliquidated expenditures, encumbrances and pre-encumbrances, as of April 27, 2022. The data in the Comptroller’s tracker corresponds to the budget structure outlined in the City’s Financial Plan provided by the Office of Management and Budget, which does not include the programmatic details outlined below.

FY 2022 DOE Federal Stimulus Spending Plan—March 2022 Update

($millions)

Bridging the Gap FY 2022 Target YTD Spending* YTD Variance Percent Spent
Foundation Aid Offset $95.0 $0.0 $95.0 0%
Backstop FSF City Revenue Loss / Fringes 150.0 140.5 9.5 94%
Subtotal $245.0 $140.5 $104.5 57%
Expanding Academic & Instructional Support
Early Literacy for All $49.0 $9.9 $39.1 20%
College Prep and Career Ready 10.0 1.7 8.3 17%
Universal Mosaic Curriculum 202.0 17.1 184.9 8%
Investments to Special Education 251.0 30.3 220.7 12%
Devices for Digital Citizens 122.0 49.7 72.3 41%
Academic Recovery 350.0 112.6 237.4 32%
Subtotal $984.0 $221.1 $762.9 22%
Creating Opportunities for Our Youngest Learners
Universal 3-K for All $378.0 $140.5 $237.5 37%
Taking Care of the Whole Child
Community Schools in Every District $10.0 $0.1 $9.9 1%
Social-Emotional & Mental Health Support 80.0 26.4 53.6 33%
Expansion of Restorative Justice Programs 12.0 0.6 11.4 5%
Restore Enrichment Programs:
Arts Education 15.0 1.5 13.5 10%
Equity and Excellence Program 54.0 2.4 51.6 4%
Learning to Work 30.0 7.8 22.2 26%
Restoration of Pandemic-Era Reductions 73.0 25.8 47.2 35%
Subtotal $274.0 $64.5 $209.5 24%
Re-Opening with Health & Safety
Reopening Costs $135.0 $107.4 $27.6 80%
Accessibility & Infrastructure Work 70.0 5.0 65.0 7%
Summer Rising 100.0 70.3 29.7 70%
PSAL Restart & Expansion 21.0 10.0 11.0 47%
Maintain Current Services 823.0 526.2 296.8 64%
All Other 175.0 137.1 37.9 78%
Subtotal $1,324.0 $855.9 $468.1 65%
Total $3,205.0 $1,422.7 $1,782.3 44%

*Liquidated spending data as of March 5, 2022
Source: NYC Department of Education.

[1] ARPA-SLFRF funding is monitored under a different category on the Comptroller’s stimulus spending tracker. The DOE indicates that the additional special education IDEA grants in FY 2022 is a temporary increase related to COVID under ARPA.

In the June 2021 Adopted Budget, SLFRF was distributed as follows: $1.81 billion in FY 2021, $3.11 billion in FY 2022, $288 million in FY 2023, $226 million in FY 2024, and $452 million in FY 2025. Tracking actual SLFRF spending in FY 2021 is complicated by the City’s use of budget codes where expenditures are funded by more than one funding source (“commingled” budget codes). Further complicating FY 2021 tracking is the reallocation of SLFRF spending to different budget codes after budget adoption. In addition, the April 2022 Financial Plan includes revenues of $294 million as “unrestricted ARPA” funding in Fiscal Year 2022, tied to agency salary costs for which receivables could not be set up in FY 2021.

In contrast to SLFRF, DOE expenditures supported by ARPA and CRRSAA education grants are in unique budget codes. During FY 2021, DOE spent $265 million in CRRSSA education grants. As of the April 2022 Financial Plan, DOE plans to use $3.02 billion in FY 2022, $1.77 billion in FY 2023, $1.38 billion in FY 2024, and $530 million in FY 2025. Going forward, 99 percent of all FY 2022-FY 2025 stimulus spending in DOE will be supported by CRRSAA and ARPA funding and can be tracked.

The Checkbook COVID Tracker will track FY 2022 and subsequent fiscal years stimulus spending supported by ARPA and CRRSAA. While there are still some SLFRF expenditures in commingled budget codes in FY 2022, SLFRF expenditures in unique budget codes account for $3.73 billion out of a total of $3.77 billion, allowing us to track about 99 percent of FY 2022 SLFRF expenditures.[2] In the outyears, virtually all ARPA-SLFRF, CRRSAA-Education and ARPA-Education expenditures are in unique budget codes in each year of the Plan.

[2] Included in these unique codes are 6 agency budget codes with multiple funding sources. However, these other funding sources are small, accounting for $1.6 million of the $113 million expenditures in these budget codes.

In the June 2021 Adopted Budget, SLFRF was distributed as follows: $1.81 billion in FY 2021, $3.11 billion in FY 2022, $288 million in FY 2023, $226 million in FY 2024, and $452 million in FY 2025, for a total of $5.879 billion over five years.

Of the $1.81 billion in FY 2021, $1.65 billion were in budget codes funded uniquely by SLFRF. Of these, only $505 million was spent by the end of the fiscal year. The remaining balance of $155 million was in budget codes that included other funding sources. It is not possible to independently ascertain SLFRF spending in these codes because the City’s Financial Management System (FMS) does not link expenditures directly to funding sources.

We identified several new SLFRF codes at the close of the Fiscal Year which accounted for another $16 million in expenditures. In total, available data allows us to track $520 million in SLFRF expenditures with certainty, as shown in the table below. Currently available data does not allow one to ascertain whether the shortfall in FY 2021 SLFRF spending was reallocated in other budget codes.

FY 2021 SLFRF Spending

Adopted Budget Actual Difference
Unique budget codes $1,651,594,171 $504,758,118 ($1,146,836,053)
New budget codes 0 15,608,492 15,608,492
Total $1,651,594,171 $520,366,210 ($1,131,227,561)
Budget codes with multiple revenue sources 155,318,567 Unknown Unknown
Source: NYC Financial Management System.

The City booked SLFRF receivables for $965 million in FY 2021. This indicates that at least $965 million in SLFRF-eligible expenditures were incurred, of which we could independently track only $520 million in spending with certainty. Data for the table below, which shows spending against the $965 million grant booked in FY 2021 was provided by NYC Office of Management and Budget. An analysis of the spending by budget codes shows that $437 million of the expenditures were reallocated to unspecified budget codes within the Department of Sanitation. The Office of Management and Budget was not able to provide the detail that is necessary to fully track SLFRF spending for FY 2021 in Checkbook.

SLFRF Spending Against Receivables by Agency

Agency FY 2021
Department of Sanitation $588,019,197
Department of Social Services 152,190,293
Dept of Youth & Community Development 96,087,167
Miscellaneous 50,000,000
Fire Department 30,034,490
Board of Elections 14,153,252
Dept of Parks and Recreation 10,613,937
Department for the Aging 6,290,909
Department of Buildings 5,904,563
Dept of Citywide Admin Services 4,358,395
Dept of Information Technology & Telecom. 3,110,615
Housing Preservation and Development 925,362
Dept of Small Business Services 908,498
Dept of Homeless Services 889,170
Department of Emergency Management 412,540
Law Department 401,560
District Attorney-Queens County 209,571
NYC Taxi and Limousine Commission 150,315
Office of Admin Trials & Hearings 133,939
Dept of Environmental Protection 39,374
Department of Probation 17,925
Business Integrity Commission 7,506
Total $964,858,579
Source: NYC Office of Management and Budget

The April 2022 Financial Plan projects SLFRF spending of $4.62 billion over the Plan period. This implies that $1.26 billion of SLFRF spending was booked in FY 2021. In addition, the Plan also includes $294 million of ARPA SLFRF as unrestricted aid in FY 2022. According to the City, this unrestricted aid reflects FY 2021 SLFRF spending on unspecified “agency salary costs” for which no receivables were booked in FY 2021. The $294 million combined with the $965 million spent against receivables account for $1.26 billion of FY 2021 spending.

Reconciliation of SLFRF Spending to Award

Projected Spending in April Plan 4,619,018,463
FY 2021 Spending Against Receivables 964,858,579
FY 2021 Spending with No Receivables Booked 294,000,000
  Total 5,877,877,042
Note: There is a little more than $1 million difference between total ARPA SLFRF spending assumed as of the April 2022 Plan and total ARPA SLFRF assumed in the June 2021 Plan. We expect this minor difference to be reconciled in subsequent financial plans.