States and local governments have spent about 45% of the $350 billion given out through one federal COVID-19 relief program, but tracking that money has been difficult and 4,268 local governments – about 14% – have yet to submit reports on how the money was used.

The U.S. Department of the Treasury hasn’t publicly released the names of the small local governments that have failed to report back on what they did with the money because it doesn’t want to put “undue pressure” on them, according to a report released Wednesday.

When Congress passed the American Rescue Plan Act of 2021, it created the Coronavirus State and Local Fiscal Recovery Funds program. The U.S. Treasury allocated $350 billion in State and Local Fiscal Recovery Funds to tribal governments, states, the District of Columbia, local governments and U.S. territories. The money was to help cover a broad range of costs stemming from the pandemic, including revenue replacement.