The intent of the data is to provide an overview of cumulative state and federal expenditures dedicated to COVID-19 preparedness and response. Where applicable, detail information is provided at the agency/fund/commitment-item level. Scope of data includes expenditures attributed to federal funding provided through the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) (PL 116-136), the Coronavirus Preparedness and Response Supplemental Appropriations Act (PL 116-123), the Families First Coronavirus Response Act (PL 116-127), and the Robert T. Stafford Disaster Relief and Emergency Assistance Act (“Stafford Act”)(PL 100-707); state expenditures attributed to the Governor’s disaster proclamation; and all other state expenditures incurred in response to the COVID-19 pandemic. Due to non-applicability and/or immateriality, state expenditures uniquely assigned as matching funds for federal awards are not included within the detail. In most circumstances, federal matching requirements were waived in response to COVID-19.

Expenditure data contained within the dataset is extracted from the Funds Management (FM) module of the Commonwealth’s accounting system (SAP). Expenditures, reported as cumulative through the end of the defined reporting period, are generally recognized and recorded when a liability to make a payment is incurred, regardless of when the cash disbursement is to be made. Unique account assignments have been established and utilized independently by each Commonwealth agency/program to distinguish expenditures attributed to the COVID-19 pandemic.

Please note that the data reported may not reconcile directly to spending reported to the federal government for the same period due to differences in how spending is grouped or classified, or due to specific data submission requirements.