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Congressional district "00" indicates states with only one congressional district, such as Montana. These districts are also known as "at-large" districts. Congressional district "98" indicates locations, such as the District of Columbia, that have non-voting delegates, and "99" districts are those with no representatives.

The transparent circles indicate locations with enough post office boxes to warrant their own zip codes. Or, the location might be that of high-value customers, such as Cape Canaveral or the headquarters for a large company, that also have their own zip codes.

The primary place of performance for contract awards is the location where products or goods are manufactured or purchased. For example, Health and Human Services might award a contract for personal protective equipment (PPE) to a company in Nashville, Tennessee. The PPE will eventually be distributed to a hospital in Tucson, Arizona. In this case the primary place of performance is Nashville because that is where the PPE was purchased.  For grants, the primary place of performance is the location where the majority of the work is performed. The Centers for Disease Control might award a grant to a company in Houston, Texas to develop a vaccine; although that vaccine may be distributed to hospitals countrywide, the place of performance is Houston. In addition, an agency that distributes funding to multiple recipients across the country may have a company in one state do the distribution for several states. The place of performance would, therefore, be in the state where the company is located, and not every state where the money is distributed. Indefinite Delivery Vehicle contracts do not have a place of performance and, therefore, are not included on the map. 


Fraud is defined as wrongful or criminal deception intended to result in financial or personal gain.

Fraud includes false representation of fact, making false statements, or concealment of information; offer, payment, or acceptance of bribes and gratuities; submitting false claims; and conspiring to use any of these devices. The term also includes conflict of interest cases, criminal irregularities, and the unauthorized disclosure of official information relating to procurement and disposal matters.

Waste is defined as the extravagant careless or needless expenditure of Government funds, or the consumption of Government property that results from deficient practices,  systems, controls, or decisions. The term also includes improper practices not involving criminal behavior.

Abuse is defined as the intentional or improper use of Government resources that can include the excessive or improper use of one's position in a manner contrary to its rightful or legally intended use. Examples include misuse of rank, position, or authority or misuse of Government resources for oneself or another.

Whistleblowers should never be subjected to retaliation for reporting wrongdoing. If you believe you have been retaliated against because you disclosed wrongdoing, the options available to you depend on your specific place of employment and the type of alleged retaliation.  For additional resources, visit

There are several ways you can report potential fraudulent activity.

  • Submit a Fraud Complaint through the Fraud, Waste, and Abuse button at the top and bottom of every page. 
  • Submit a Hotline report to the Office of the Inspector General (IG) for the agency responsible for the coronavirus funding.  A list of all the IGs can be found at the Council of the Inspectors General on Integrity and Efficiency.

You should submit tips and complaints here about potential fraud, waste, abuse, or mismanagement of coronavirus-related funds or the coronavirus response. Sources of those funds include the CARES Act, the Paycheck Protection Program and Health Care Enhancement Act, Families First Coronavirus Response Act, and the Coronavirus Preparedness and Response Supplemental Appropriations Act. Examples of funding or activities you might report about include:

  • Fraudulent lending or borrowing involving any of the lending CARES Act programs (SBA, PPP, Emergency Lending)
  • Ineligible or fraudulent stimulus and unemployment funding recipients
  • Mismanagement or fraud related to healthcare funding and aid to sub-recipients in State, Local and Tribal Governments

Hotline tips are incredibly valuable, and we appreciate your efforts to help us stamp out fraud, waste and abuse.  Please provide as much information as possible including names of alleged offenders, victims and/or witnesses, and leads on any applicable data, documentation or other evidence.


There are several limitations to the data:

  • Paycheck Protection Program (PPP) – The PPP data published in the Funding Charts and Graphs has the following limitations: 
    • For loans of less than $150,000, the Small Business Administration (SBA) did not provide the names or addresses of the borrowers. The small loan amounts (for example, $1, $2, $4) are the amounts reported by lenders to the SBA. At this time, neither SBA nor the PRAC has additional information on these small loans amounts. These may be lender errors. If so, any lender errors should be identified and corrected during the lender’s monthly reconciliation process on SBA loans. Additionally, the SBA should identify and correct any errors at the time a loan forgiveness application is submitted to the SBA to forgive the debt.
    • For loans of more than $150,000, the Small Business Administration did provide the borrowers’ names and addresses, with the loan amounts in ranges: $150,000 to $350,000; $350,000 to $1M; $2M to $5M; and $5M to $10M. This loan range data is reflected on 
    •  For both categories, the Small Business Administration provided the jobs retained, however, 6.5% of borrowers did not provide this information.  
  • Economic Impact Payments -- The $1,200 direct payments to individuals from the U.S. Department of the Treasury are advance payments of a new temporary tax credit that eligible taxpayers can claim on their 2020 return. These payments are aggregated when reported to and can be identified in the download on by Treasury Account Symbol 020-X-0905 and the US Coronavirus Rebate Program Activity category.
  • Federal Unemployment Compensation Program -- As of June 2020, the U.S. Department of Labor (Labor) was unable to report any records to showing the geographic distribution of payments from the Employment and Training Administration. The source file for this information has been identified; however, creating the file required additional time. The data on will be updated once Labor reports.
  • Provider Relief Fund -- The funding for the Department of Health and Human Services’ (HHS) Provider Relief Fund data is attributed to a single entity in Utah that is distributing the direct payments to recipients across the country on behalf of HHS. The full data is posted at HHS and is also linked on This file is updated weekly and includes payments for Medicare General Distribution, Medicaid, CHIP, dental, and General Distribution. It also includes allocations to high impact areas, safety net hospitals, rural providers, tribal facilities, clinics and urban health centers and skilled nursing facilities. This dataset represents the list of providers who have attested to receiving one or more payments from the Provider Relief Fund and agreed to the Terms and Conditions. Because not all providers (who in many cases received a payment unsolicited) have yet attested to accepting that payment, the totals listed in the data are less than the totals on
  • CARES Act Division A, Title IV – The Department of the Treasury is authorized to make loans, loan guarantees, and other investments as follows: 
    • $454 billion to provide equity investments into emergency lending programs or facilities authorized by the Federal Reserve Board of Governors (the Board) of the Federal Reserve System. The Digital Accountability and Transparency Act (DATA Act) and Federal Funding Accountability and Transparency Act (FFATA) reporting requirements do not apply to the Federal Reserve Board. However, the Board is reporting information required under that section concerning these emergency lending programs and facilities on its public website. This information is also linked on
    • $46 billion to provide loans to passenger and cargo air carriers and businesses critical to national security. Treasury reports the individual loans on but does not report such loans at the transaction level pursuant to FFATA to because they are not financial assistance, therefore, the transactions do not appear on  However, Treasury does report obligations to at the aggregate level as required by the DATA Act and it reports individual loans at
  • Non-reporting agencies -- There are 14 independent, legislative branch, and judicial branch agencies who received coronavirus funding but who do not report under the DATA Act to Therefore, will not display this funding. The total amount these agencies received was $272,600,000.

All the data that drives the Funding Charts and Graphs can be exported to a .csv. We will be adding other downloads across the site in the future.

Generally, contract documents are not available for public display due to the possible proprietary information contained in the documents. Interested parties can seek contract documents from the awarding agency through a Freedom of Information Act request.

The posting schedule for data on contract, grant, and loan awards is:

Award Date Posting Date
April, May, and June 2020 Early September, 2020
July and August, 2020 Late September, 2020
After August, 2020 Monthly

If federal agencies submit data corrections to USAspending during the month, the data on will be updated accordingly. 

NOTE: The Department of Defense reports data on a 90 day delay in order to protect operations.

Reporting periods and process:

  • The first reporting period covered March 1, 2020 to June 30, 2020.
  • The second reporting period covered from July 1, 2020 to September 30, 2020
  • Prime recipients will continue to report on a quarterly basis.  The last reporting period covers July 1, 2021 to September 30, 2021.

Once the prime recipients’ authorizing official certifies their reports, they are submitted to the Department of the Treasury Office of Inspector General (OIG) through a reporting portal. The Treasury OIG then reviews the reports for basic data entry protocols and either approves or rejects them. Rejected reports are returned to the prime recipients for corrections. The Pandemic Response Accountability Committee pulls the approved reports from the reporting portal by the to display on  NOTE: We display the data as we receive it, and do not change, alter, or add to it. 

The prime recipient reporters:

  • 785 prime recipients received Coronavirus Relief funds; however, 25 primes received less than $150,000 and under the CARES Act are not required to report on their spending.
  • 585 prime recipients reported on their sub-recipient data in the March 1, 2020 to September 30, 2020 reporting cycles. Some prime recipients reported in one reporting cycle; some reported in both cycles. 
  • 35 prime recipients - including 32 states – are expected to report additional spending information via a bulk upload feature in December 2020.  Four of the 35 did report some data in the reporting periods but will also be using the upload feature. The additional data will be displayed January 2021. For now, the 31 prime recipients are tagged with “Data available in January 21”; the CRF money these prime recipients received from Treasury is displayed, but the number of sub-recipients is listed as 0 and the sub-award amount is displayed as $0. 
  • 144 prime recipients either did not submit information or the Treasury OIG returned the submission to the prime recipient for corrections.  
  • The following 35 prime recipients plan to submit reports using the bulk upload:
Arizona North Carolina
Arkansas North Dakota
California Ohio
Connecticut Oklahoma
Delaware Oregon
Idaho Pennsylvania
Illinois Puerto Rico
Indiana Rhode Island
Iowa South Carolina
Kansas South Dakota
Kentucky Tennessee
Massachusetts Texas
Michigan Utah
Minnesota Vermont
Mississippi Wisconsin
Missouri Columbus, Ohio
New Hampshire Oakland County, Michigan
New York  

Data Visualizations

  • Our data visualizations display prime recipient data for Tribal governments, however, funding distributed to any tribal sub-recipient is not yet publicly available.
  • The prime recipient data on the map is based on the prime recipient’s location. For example, CRF funds to the state of New Mexico is mapped to the state capital.  The sub-recipient data is based on the sub-recipient’s place of performance or the address for the sub-recipient’s headquarters. The primary place of performance for contract awards is the location where products or goods are manufactured or purchased. For example, California might award a contract for personal protective equipment (PPE) to a company in Nashville, Tennessee. The primary place of performance is Nashville because that is where the PPE was purchased.  For grants, the primary place of performance is where most of the work is performed.

The Disaster Emergency Fund Codes (DEFC) are the unique identifiers specific to the coronavirus response that designate the legislation that provided the funding for a particular award.

  • DEFC "L"
    • Designated as emergency
    • Public Law 116-123, Coronavirus Preparedness and Response Supplemental Appropriations Act
  • DEFC "M"
    • Designated as emergency
    • Public Law 116-127, Families First Coronavirus Response Act
  • DEFC "N"
    • Designated as emergency
    • Public Law 116-136, Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
  • DEFC "O"
    • Not designated as emergency
    • Public Law 116-136, Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
    • Public Law 116-139, Paycheck Protection Program and Health Care Enhancement Act
  • DEFC "P"
    • Designated as emergency
    • Public Law 116-139, Paycheck Protection Program and Health Care Enhancement Act

The data on the Funding Overview graphic includes:

  • Updates to Treasury appropriation warrants and indefinite appropriations as of June 10, 2020. Indefinite appropriations are appropriations of unspecified amounts of money. An indefinite appropriation may appropriate all or part of the receipts from certain sources, the specific amount of which is determinable only at some future date, or it may appropriate “such sums as may be necessary” for a given purpose. As the appropriation warrant data changes periodically, the data in the graphic will be updated.
  • Education funding for K-12 schools as part of the State, Local, and Tribal Governments category

The authoritative source for the data on is The federal agencies that received funding from the CARES Act and three related pieces of legislation report financial data to and imports that data through APIs.

A data dictionary that includes all the data elements on is available on

All the modifications/transactions for an award may not be displayed because only displays awards and award modifications/transactions related to coronavirus funding and  identified with a Disaster Emergency Fund Code. For example, award modification/transaction 03 would be displayed if the funds are coronavirus related, whereas modifications 01 and 02 might not have been funded by coronavirus legislation and, therefore, will only be displayed on

There are many reasons why modifications to an award may display negative or zero amounts.

  • Negative Amounts:
    • The agency may reduce or rescind (de-obligate) a portion of the original award amount which is indicated by a negative number. For example, the original contract award was for $2M, but six months into the contract the agency changes the scope of work to less than the original $2M and de-obligates $500,000, resulting in a modification with -$500,000.
    • A contract may be completed but not all the original funding was used, resulting in a negative number when the agency closes out the contract. For example, the original contract award was for $2M but at the end of the contract only $1.5M was used; when the agency closes the contract a -$500,000 will be displayed in the final modification.
  • Zero Amounts
    • Changes made to an award for administrative reasons are reported as $0. For example, a change in the recipient’s address or the project’s description are reported as $0 in the Action Obligation field.
    • When an award has been completed and all the funds expended, the close-out modification is $0.
    • Also, $0 will be reported when awards are subject to the availability of funds, meaning funding will happen later. 
    • Certain contract types will also show $0 when funding happens later through task orders.


If you want to provide feedback about the government’s response to the coronavirus or about features and functionalities of the website, use our Feedback form. If you want to report possible fraud, waste, abuse, or mismanagement of coronavirus funding, please click on the Report Fraud, Waste, or Abuse button at the top and bottom of every page.

The four pieces of legislation that funded the coronavirus response are:

  • The Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (Total $7.8B) -- Signed into law on March 6, 2020 and provided emergency funding for the Department of Health and Human Services, the State Department, and the Small Business Administration. It also expanded telehealth services under Medicare.
  • The Families First Coronavirus Response Act (Total $15.4B) -- Signed into law on March 18, 2020,and provided paid sick leave, tax credits, and free COVID-19 testing. It also expanded food assistance and unemployment benefits, and increased Medicaid funding.
  • The Coronavirus Aid, Relief, and Economic Security Act, (CARES Act) (Total $2.1T) -- Signed into law on March 27, 2020. The CARES Act, in part, provided:
    • Funding to federal agencies to make contract, grant, loan, and direct payment awards to state and local governments, individuals, and businesses
    • Tax rebates of up to $1,200 per individual with an additional $500 per child
    •  A temporary expansion of unemployment benefits
    • Suspension of payments and interest on federal student loans
    • Paycheck Protection Program to provide emergency loans to businesses. 
  • Paycheck Protection Program and Health Care Enhancement Act (Total $483) -- Signed into law on April 24, 2020. Added funds to the Paycheck Protection Program, as well as other Small Business Administration programs. In addition, the Act provided funding to health care providers and federal, state, local, and tribal governments for coronavirus testing and tracing initiatives. displays:

  • Data on prime recipients who received federal awards in response to the coronavirus pandemic, how much they received, and how they are spending the funding.
  • Inspectors General recommendations for corrective action related to their agencies' coronavirus response and the use of CARES Act and other related funding. IGs identify recommendations through audits, inspections, memoranda, and other formats.
  • A way to report fraud, waste, abuse, and mismanagement of the funding. was created by the Pandemic Response Accountability Committee (PRAC) to display the details of the $2.6 trillion coronavirus relief spending provided by the CARES Act and three related pieces of coronavirus legislation and information related to the coronavirus response. 

The Pandemic Response Accountability Committee (PRAC) was established by the Coronavirus Aid, Relief, and Security Act (CARES Act) as a committee of the Council of the Inspectors General on Integrity and Efficiency (CIGIE). The PRAC's is to serve the American public by promoting transparency and the coordinated oversight of the Federal Government's coronavirus response to prevent and detect fraud, waste, abuse, and mismanagement and to identify and mitigate major risks that cross program and agency boundaries.