U.S. Department of the Treasury

Department of Treasury ARP Local Fiscal Recovery Funds information portal

• New: The Final Rule released by Treasury on January 6, 2022. Funding from the Coronavirus State and Local Fiscal Recovery Funds is subject to the requirements in the Final Rule. Review the Overview of the Final Rule, which provides a summary of major rule provisions to assist recipients and stakeholders. The Final Rule takes effect on April 1, 2022, though recipients can choose to take advantage of its flexibilities and simplifications now. Recipients may consult the Statement Regarding Compliance with the Coronavirus State and Local Fiscal Recovery Funds Interim Final Rule and Final Rule for more information on compliance with the Interim Final Rule and the Final Rule.
• Agreements and Supporting Documents User Guide for Non-Entitlement Units of Government (NEUs) (Dec. 14, 2021). This thirteen page document provides NEUs with information on how to use Treasury’s Portal to submit information in accordance with the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Compliance & Reporting Guidance. The U.S. Treasury’s complete December 14 announcement regarding NEU Portal Notification can be viewed here.
• Updated Frequently Asked Questions (FAQs) document (November 15, 2021). The updated document includes much anticipated updates on Compliance & Reporting responsibilities.
• NEW: Revised ARPA Reporting Deadlines (Sept. 30, 2021) States, territories, counties, and cities, and Tribal governments will report project and expenditure data next on January 31, 2022 (instead of Oct 31, 2021) . The first reporting deadline for NEUs will be April 30, 2022 (instead of Oct 31, 2021).
• User Guide: Treasury’s Portal for Recipient Reporting (August 9, 2021). The User Guide provides recipient governments with instructions to submit information in the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) recipient reporting portal. The User Guide contains detailed guidance and instructions on how to create and submit Interim Reports, Project and Expenditure Reports, and Recovery Plans as required by Treasury’s Interim Final Rule. This information functions as a supplement to the Compliance and Reporting Guidance issued by Treasury on June 17, 2021.
• SLFRP Coronavirus State and Local Fiscal Recovery Funds FAQs (July 14, 2021)
• Coronavirus State and Local Fiscal Recovery Funds FAQs (June 30, 2021)
• Update on Interpretation for the 75 Percent Budget Cap Calculation (June 30, 2021)
• Compliance and Reporting Guidance (June 24, 2021). It includes General Guidance with Key Principles, Statutory Eligible Uses, Treasury’s Rule, Uniform Administrative Requirements, and Award Terms and Conditions.
• Coronavirus State and Local Fiscal Recovery Funds FAQs on Distribution of Funds to Non-entitlement Units of Local Government (June 7, 2021)
• Coronavirus State and Local Fiscal Recovery Funds for Non-entitlement Units of Local Government (May 24, 2021)
  • Guidance on Distribution of Funds to Non-Entitlement Units of Local Government
  • Non-Entitlement Unit Award Terms and Conditions
  • Non-Entitlement Units of Local Government Definitional and Data Methodology
• Interim Final Rule (May 10, 2021)
  “The Secretary of the Treasury is issuing this Interim Final Rule to implement the Coronavirus State Fiscal Recovery Fund and the Coronavirus Local Fiscal Recovery Fund established under the American Rescue Plan Act.”
• Portal for localities that will receive ARPA funds directly (May 10, 2021)
  The link to the portal to be used by both counties and cities classified as Metropolitan Cities under the American Rescue Plan Act. Local governments designated as non-entitlement units will receive this funding from their applicable state government, not though this portal.
• FAQs for State and Local Relief Funds (May 10, 2021)
• Fact Sheet: Coronavirus State and Local Fiscal Recovery Funds (May 10, 2021)
  Includes an overview as well as expanded use of eligible uses.
• Quick Reference Guide
• Full Allocations Lists: Coronavirus State and Local Fiscal Recovery Funds (May 10, 2021)
  • States
  • Counties
  • Metropolitan Cities
  • Non-Entitlement Units 
• Coronavirus State and Local Fiscal Recovery Funds website
  “The American Rescue Plan will deliver $350 billion for eligible state, local, territorial, and Tribal governments to respond to the COVID-19 emergency and bring back jobs.”
• Capital Funds Project website
  “The Coronavirus Capital Projects Fund (CCPF) will address many challenges laid bare by the pandemic, especially in rural America and low- and moderate-income communities, helping to ensure that all communities have access to the high-quality, modern infrastructure needed to thrive, including internet access.”
• American Rescue Plan Act of 2021 (legislative text)
• Sign up for U.S. Treasury mailing list

 

National League of Cities (NLC)

• NLC’s ARPA Local Fiscal Recovery Funds Playbook (Nov. 18, 2021) – provides a helpful summary of resources and process related to the American Rescue Plan Act.
• Pandemic Response & Relief Webpage
• Summary of ARPA provisions
• Local Recovery: Five Principles for ARP Implementation
• NLC Article, Lost Revenue: What Municipalities Need to Know (6/3/2021)
• Using American Rescue Plan Act Funds for Water, Wastewater and Stormwater Infrastructure Projects (6/3/21) 
• How to Spend Coronavirus State & Local Recovery Funds  (5/24/21) 
• How to Use ARPA to Access Coronavirus State & Local Recovery Funds (5/24/21) 
• How to Meet Reporting Requirements for Coronavirus State & Local Fiscal Recovery Funds (5/24/21)
• How States Can Allocate Coronavirus State & Local Fiscal Recovery Funds to Local Governments (5/24/21)
• How to Use Coronavirus State & Local Fiscal Recovery Funds to Ease Budget Shortfalls (4/24/21)

 

Revenue Loss Resources

American Rescue Plan Act funding can be used to replace lost revenue resulting from the COVID-19 pandemic. Specifically, the law and Treasury guidance provide for an eligible expenditure to, "Provide government services affected by a revenue reduction resulting from COVID-19."

For determining what amount of loss revenue occurred, the formula compares its actual to a baseline adjusted for what could have been expected to occur in the absence of the pandemic. Municipalities can presume that any decrease in revenue is due to the public health emergency; recipients don't have to demonstrate impact. Importantly, once a shortfall in revenue is identified, municipalities will have broad latitude to use this funding to support government services, up to this amount of lost revenue.

More information:

• The Government Finance Officers Association (GFOA), has developed an ARPA Revenue Replacement Calculator. It is modeled off the U.S. Treasury's and U.S. Census' guidance on revenue calculation.
• What must a city do to determine lost revenue? What is excluded from the revenue calculation? Read the NLC article: Lost Revenue: What Municipalities Need to Know (6/3/2021).
• The U.S. Treasury has also developed FAQs related to the use of the Coronavirus State and Local Fiscal Recovery Funds.

 

ICMA

American Rescue Plan Resources Webpage