Primary Guidance
The Treasury's web page on the Coronavirus State and Local Fiscal Recovery Funds provides important information about funding requests, funding amounts, allocations, permitted uses, as well as reporting and compliance responsibilities.
The Treasury's Final Rule updates and replaces the Interim Final Rule (IFR). It responds to comments received by stakeholders in response to the IFR.
The Treasury's Interim Final Rule provides guidance on eligible uses, reporting and oversight requirements, and spending prohibitions. The IFR explains how to determine whether a project is eligible for funding pursuant to ARPA.
This FAQ sheet answers questions regarding the Coronavirus State and Local Fiscal Recovery Funds, including questions relating to eligibility, allocations, permitted uses, and reporting.
This page is for metropolitan cities to request Coronavirus State and Local Fiscal Recovery Funds. Metropolitan cities are those that are currently metropolitan cities under the Community Development Block Grant (CDBG) program. Metropolitan cities will receive municipal allocations directly from the Treasury and can consult the portal found on this page to apply for funding.
Non-entitlement Units
Non-entitlement units (NEUs) of local governments are local governments typically serving populations of less than 50,000. This guidance addresses distributions of Fiscal Recovery Funds to NEUs and answers questions relating to eligibility, allocations, permitted uses, and reporting.
Compliance and Reporting
The following compliance and reporting guidance, presentation slides, and associated webinars created by the Treasury Department describe compliance and reporting requirements for recipients of state and local fiscal recovery funds.
All non-federal government entities that spend $750,000 or more during the non-Federal entity's fiscal year in Federal awards, including ARPA funds, must have a single or program-specific audit conducted for that year in accordance with the provisions of this regulation, 2 CFR 200.
Evidence and Evaluation
The webinar and presentation slides describe the use of evidence in determining the efficacy and efficiency of investments using ARPA funds. ARPA requires that expenditures of fiscal recovery funds are supported by a strong or moderate evidence base, based on prior studies, that the expenditure will meet the intended goal of the funding.
Equity
The webinar and presentation slides provide examples of how jurisdictions are driving equity with fiscal recovery funds, including through engagement of historically underserved communities, using data to drive targeted investments, and through performance management.
Examples of Uses
These documents have examples compiled by the Treasury Department showing how jurisdictions are using state and local fiscal recovery funds.
Taxes
This fact sheet answers frequently-asked questions related to taxation of state and local fiscal recovery funds. These were issued to provide general information to taxpayers and tax professionals as expeditiously as possible.
Pandemic Oversight
The Pandemic Response Accountability Committee (PRAC) is composed of Federal inspectors general. It was established by the CARES Act to promote transparency and coordinate oversight of the pandemic response.
Data for Determining Low and Moderate Income Thresholds
The Treasury has provided this spreadsheet showing Federal Poverty Guidelines and area median income levels for determining low- and moderate-income thresholds. It is categorized by locality, HUD area and Federal Information Processing Standards (FIPS). This chart is useful for jurisdictions as certain services provided to disproportionately impacted communities are presumed an eligible use of FRF.
Qualified Census Tracts and Difficult Development Areas
The U.S. Department of Housing and Urban Development has provided spreadsheets for Qualified Census tracts and Difficult Development Areas. These are another way to determine whether a community has been disproportionately impacted by COVID.
Federal Funds Equity & Accountability Review Panel
The Federal Funds Equity and Accountability Review Panel, created by Chapter 102 of the Acts of 2021, is charged with setting target goals for the amount of COVID-19 Response Funds spent in disproportionately impacted communities and creating a public-facing tracking system showing how COVID-19 Response Funds are spent. This page includes information about the panel, panel members, proposed equitable allocation of ARPA funds, panel agendas and minutes, and contact information to provide feedback to the panel.
