All recipients of Coronavirus State and Local Fiscal Recovery Funds (SLFRF) are required to report on their projects, obligations and expenditures, subaward data, and certain required programmatic data.The U.S. Treasury has issued a new Project and Expenditure Report User Guide just in time for the April 30, 2022 reporting deadline.
The U.S. Office of Management and Budget has also published new guidance intended to reduce the burden of the single audit for eligible recipients, including many smaller local governments. The Federal Register guidance, published April 8, 2022, allows the use of attestation instead of a single audit in limited circumstances for recipients receiving less than $10 million. If your jurisdiction is eligible, be sure to discuss this with your auditor. A single audit is still required if the recipient spends over $750,000 in other federal funds.
On February, 28, 2022, Treasury released the updated Compliance and Reporting Guidance for the SLFRF Program on its website. Please see this link. Open this document with ReadSpeaker docReader for updated information. The guidance provides additional detail and clarification for each recipient’s compliance and reporting responsibilities, and should be read in concert with the Award Terms and Conditions, the authorizing statute, the final rule, and other regulatory and statutory requirements.
NLC conducted a deeper dive into the U.S. Department of Treasury’s Compliance and Guidance Reporting document released on February 28. Many of the items listed are new. Some are refreshers that NLC thought would be useful to reiterate ahead of the April 30, 2022, NEU reporting deadline.
On December 14, 2021, the U.S. Treasury opened its ARPA Reporting Portal to NEUs. Email notifications about this were sent to the people entered as contacts (“Authorized Representative” and “Secondary Contact”) during the certification process through the State of Delaware to receive ARPA funds last June. The full text of the email can be found HERE.
On December 14, 2021, the U.S. Treasury released an Agreements and Supporting Documents User Guide for Non-Entitlement Units of Government (NEUs). This thirteen page document provides NEUs with information on how to use Treasury’s Reporting Portal to submit information in accordance with the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Compliance & Reporting Guidance. It is strongly suggested that your jurisdiction’s ARPA Authorized Representative and Secondary Contact carefully review this Guide prior to the reporting that is due April 30, 2022.
On November 15, 2021, the U.S. Treasury released an update of their Frequently Asked Questions (FAQs). including much anticipated updates on Compliance & Reporting responsibilities.
For additional information, including access to the Final Rule and and guidance specific to Non-Entitlement Units of local government, visit the U.S. Department of Treasury’s Coronavirus State and Local Fiscal Recovery Funds webpage and DLLG’s ARPA – Final Rule webpage.