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Research ยท October 2026

2,726 local governments still had $100,000 or more in ARPA money to spend

American Rescue Plan money that a local government has not spent by December 31, 2026 goes back to Treasury. In Treasury's latest public data, 2,726 cities, counties and other local governments still had at least $100,000 unspent, about $7.6 billion in all. 1,526 of them had $500,000 or more.

Published October 2026 by Celsari from Treasury's public data. Free to cite with a link to this page.

Most smaller governments won't report to Treasury again until April 2027.

That report comes four months after the deadline. Until then, the public won't learn which governments ran out of time and lost money. Some of these balances will clear on paper, since much of the money is revenue replacement. Projects still marked as in progress are the ones at real risk.

  • $7.6 billionunspent at governments with $100,000 or more open
  • 2,726local governments with $100,000 or more unspent
  • 1,526of them with $500,000 or more unspent

Unspent ARPA money by state

Every state, plus Puerto Rico and the Northern Mariana Islands. Select a column heading to sort the table.

Showing all 52

Local governments with $100,000 or more in ARPA funds obligated but not spent, as of March 31, 2026
Texas208111$647,389,379
California162115$812,656,750
New York13667$460,928,345
Florida12280$408,100,798
Massachusetts12056$280,591,512
Ohio11762$230,163,115
Indiana10659$211,700,976
Georgia9662$234,016,193
Illinois7846$409,416,854
Mississippi7833$83,513,007
Pennsylvania7644$274,432,944
Missouri7234$254,517,040
New Jersey7039$258,833,882
Michigan7049$418,131,680
Virginia6840$178,419,149
North Carolina6446$195,779,943
Louisiana6432$134,697,389
Tennessee6330$125,848,657
South Carolina6337$144,100,748
Connecticut5730$99,704,576
Alabama5428$145,332,272
Maryland5328$152,123,455
West Virginia5332$55,657,288
Wisconsin5028$86,223,558
Oklahoma4930$143,424,376
Iowa4618$36,253,845
Kentucky3924$67,554,666
Colorado3820$87,028,521
Puerto Rico3825$86,025,501
Washington3726$103,770,175
Minnesota3214$30,380,453
Oregon3118$75,567,358
New Mexico3116$50,366,758
Kansas3114$32,435,741
Maine3117$50,969,788
Arkansas2813$42,785,973
Rhode Island2718$39,472,762
Arizona2117$191,635,029
Nebraska208$37,403,303
Idaho2013$36,982,242
New Hampshire164$28,201,016
Montana156$10,247,169
Utah1410$22,838,341
Delaware138$31,706,491
Vermont102$3,534,340
Wyoming93$5,378,929
Nevada86$22,318,802
North Dakota82$5,164,236
Alaska61$5,551,264
Hawaii44$52,179,619
South Dakota31$3,442,619
Northern Mariana Islands10$102,064
All states and territories2,7261,526$7,605,000,891

Source: Celsari analysis of Treasury's State and Local Fiscal Recovery Funds public reporting data, covering activity through March 31, 2026. Unspent means a government's total reported obligations minus its total reported expenditures. Governments with less than $100,000 unspent are not counted.

What the numbers mean

The American Rescue Plan's State and Local Fiscal Recovery Funds had to be under contract by December 31, 2024. They must be spent, meaning cash paid out, by December 31, 2026. Money still unspent after that date is returned to Treasury.

A balance on this table is not the same as money that will be lost. Many governments used their award as revenue replacement for general government services, and those balances often clear quickly once the books are closed out. Governments have also kept spending since March 31. The balances most at risk belong to projects still marked as in progress, where the work has to be finished and paid for before the year ends.

Treasury lets a government move obligated funds that won't be spent in time to another eligible project that was under contract by the 2024 deadline. That move has to be documented. Here is how ARPA closeout works, and a closeout checklist for finance staff.

Why the public won't know until 2027

Larger recipients report to Treasury every quarter. Most smaller governments report once a year, in April, and the final report for the whole program is due April 30, 2027. So for most of the governments counted here, the next public figures will appear four months after the money is due. By then, any balance that wasn't spent is already gone.

How we counted

  • We used Treasury's public reporting data for the program, which covers activity through March 31, 2026.
  • For each local government, we subtracted its total reported expenditures from its total reported obligations.
  • We counted local governments with $100,000 or more left, and separately those with $500,000 or more.

Limits of these numbers

  • They are a snapshot as of March 31, 2026. Spending since then does not show up until the next reports.
  • They are what governments reported themselves. A late or missing report can make a balance look larger or smaller than it is.
  • An unspent balance is not a finding that anything was done wrong, or that money will be lost.

For reporters

We can send the list of local governments in your state or coverage area that still had $100,000 or more open, from the same data. Ask by email through our contact page.

How to cite this page

Celsari, "2,726 local governments still had $100,000 or more in ARPA money to spend," October 2026, https://celsari.com/research/arpa-unspent-by-state-2026/

Still have ARPA money to spend?

We'd be glad to help you close out on time. Send us your open-project list, and we will tell you plainly whether any balance is at risk and what can still be done before December 31.