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GAO-23-106647 1 (2023-02-28)

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The  Big  Picture
Six COVID-19  relief laws enacted in 2020 and 2021 provided about $4.6 trillion of funding for pandemic response and
recovery. As of January 31, 2023, the most recent date for which government-wide information was available, the federal
government  obligated a total of $4.5 trillion and expended $4.2 trillion, or 98 and 90 percent, respectively, of these relief
funds, as reported by federal agencies to the Department of the Treasury in accordance with Office of Management and
Budget  guidance. Table 1 provides additional details on funding, obligations, and expenditures of government-wide
COVID-19   relief funds by major spending areas.
Table 1: Major Spending   Areas  Under  COVID-19  Relief Funding,  as of Jan. 31, 2023

                                                                    COVID-19                 Total              Total
  Major spending areas (dollars in billions)                     relief funding         obligations      expenditures
  Economic Impact Payments (Treasury)                                    858.6               858.2              858.2
  Business Loan Programs (Small Business Administration)                 833.0               828.1              828.0
  Unemployment Insurance (Labor)                                         701.6               699.5              690.5
  Coronavirus State and Local Fiscal Recovery Funds (Treasury)           350.0               349.9              349.7
  Public Health and Social Services Emergency Fund                       345.7               325.1              277.5
  (Health and Human Services)
  Education Stabilization Fund (Education)                               277.7               277.3              161.5
  Coronavirus Relief Fund (Treasury)                                     150.0               149.9              149.8
  Supplemental Nutrition Assistance Programs (Agriculture)               121.1               102.2              101.4
  Other areas (includes over 300 accounts)                               976.8               909.6              754.0
  Total                                                                4,614.5             4,499.8            4,170.6
Source: GAO analysis of data from the Department of the Treasury and applicable agencies. I GAO-23-106647


COVlD-19  relief laws (six laws provided about $4.6 trillion) GAO' COVI

             American Rescue Plan Act of 2021                *   We have
                                                                 reports, tE
             Consolidated Appropriations Act, 2021               since the
             (divisions M and N)
             Paycheck Protection Program and Health          *   Across thi
             Care Enhancement Act                                to 26 fe
                                                                 considera
             CARES  Act (divisions A and B)
                                                               SAs  of Jan
             Families First Coronavirus Response Act          recommei

             Coronavirus Preparedness and Response         <  Congress
             Supplemental Appropriations Act, 2020               addressee
Source GAO. I GAO-23-106647

Note: More  information on GAO's COVID-19   related work is available at htti


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GAO-23-106647 COVID-19 Relief: Funding and Spending as of Jan. 31, 2023

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