- DLS staff are working remotely and can be contacted by email. Click here to find staff email addresses using the DLS Staff Directory
- Telephone services have been suspended, including our DLSLaw Attorney Hotline.
- The DLSLaw email account can be used for requesting municipal law guidance: DLSLAW@dor.state.ma.us
- For municipal finance guidance, contact your community's Bureau of Accounts advisor.
- We urge all municipal officials not already receiving DLS notifications to use this page to sign up for DLS Alerts. DLS issues important information (Alerts, Bulletins, IGRs and more) using this email distribution list.
- For information on personal or corporate income tax, or child support, visit the Department of Revenue's COVID-19 page.
Emergency Expenditures and Fiscal Resources
This section provides guidance on emergency expenditures related to COVID-19.
For emergency spending authorization, please send an email to the Director of Accounts at COVID19DLS@dor.state.ma.us and we will respond as soon as possible.
For guidance on Chapter 30B procurement matters, contact the Office of the Inspector General's 30B Assistance Hotline, open Monday through Friday from 8:30 a.m. to 4:30 p.m. 617-722-8838 or 30BHotline@massmail.state.ma.us
Legislation and Emergency Actions
Open Meeting Law Guidance Update from the Office of the Attorney General 6/10/21
- Bulletin 2020-08 An Act Relative to Municipal Governance During the COVID-19 Emergency, Ch. 92 of the Acts of 2020 6/10/20 (PDF)
- Ch. 92 Section-by-section summary
Ch. 56 of the Acts of 2020 - An Act to further address challenges faced by municipalities, school districts and state authorities resulting from COVID-19...signed by the Governor 4/10/2020 | Section-by-section summary
Ch. 53 of the Acts of 2020 – An Act to Address Challenges Faced by Municipalities and State Authorities Resulting from COVID-19 (4/3/20)
- DLS Bulletin 2020-02 (PDF)
- Addendum to Bulletin 2020-02, 4/7/20 (PDF)
- Session Law Acts of 2020
- Frequently Asked Questions (FAQs) related to Sections 10 and 11 (4/15/20)
- Bulletin 2020-4 Appropriation of July 1, 2019 Certified Free Cash and Retained Earnings After June 30, 2020 (PDF)
- Bulletin 2020-5 Amortization of FY2020 Deficit Resulting From COVID-19 Emergency (PDF)
- Bulletin 2020-6 Deficit Spending Authority for Continued Operation After June 30, 2020 In the Event of a Delay in FY2021 Budget Adoption (PDF)
American Recovery Plan Act (ARPA)
On March 11, 2021, the President of the United States signed into law the American Rescue Plan Act of 2021 (ARPA), Pub. L. No. 117-2. This law provides resources through the new Coronavirus Local Fiscal Recovery Fund (CLFRF) to local governments to respond to the public health emergency caused by the Coronavirus Disease (COVID-19). This fund is administered by the US Department of the Treasury (hereafter, “US Treasury” or “Treasury”).
- NEU CLFRF Funding Request Form
- ARPA Reporting Guidance for Metropolitan Cities and Counties (7/22/2021)
- Coronavirus Local Fiscal Recovery Fund (CLFRF) Funding Allocations by Municipality (7/12/2021)
- Applying for Coronavirus Local Fiscal Recovery Fund (CLFRF) Funding (7/12/2021)
- A&F website providing data and mapping on COVID-related federal funds allocated to municipalities (7/12/2021)
- Bul 2021-7 Coronavirus State and Local Fiscal Recovery Funds - Revenue Loss (Superseded Bul 2021-5) - (6/24/2021)
- Bul 2021-6 Accounting for Coronavirus State and Local Fiscal Recovery Funds - (6/21/2021)
- Coronavirus Local Fiscal Recovery Fund (CLFRF) Eligible Uses - (6/3/2021)
- Bul 2021-4 Accounting for Coronavirus State and Local Recovery Funds - (5/25/2021)
- Coronavirus Local Fiscal Recovery Fund Reporting Requirements - (5/24/2021)
- How to Apply Directly to the US Treasury for CLFRF Funding - "Metropolitan Cities" and Counties - (5/19/2021)
- Coronavirus Local Fiscal Recovery Fund Pre-award Guidance - (5/4/2021)
US Treasury CLFRF Resources
- Coronavirus State and Local Fiscal Recovery Funds – US Treasury webpage
- Request for Funding (for Counties and Metropolitan Cities only)
- Interim Final Rule (primary CLFRF guidance document)
- Fact Sheet
- Quick Reference Guide
- Allocation for Non-Entitlement Units of Local Government (NEUs) - aggregated by state totals
- Allocation for Metropolitan Cities
- Allocation for Counties
CARES Act for Municipal Government
The federal Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) includes funds for Massachusetts governments to use to pay costs incurred in responding to the COVID-19 outbreak.
Apply for funding:
- Deadline Extension for the Coronavirus Relief Fund - Municipal Program (6/1/2021)
- CARES Act Coronavirus Relief Fund - Municipal Program (CvRF-MP) Comprehensive Program Guidance (Version 1.0)
- Attachment A: Potential Municipal Uses
- Attachment B: Certification Form
- Attachment C: Total Eligible Amounts Rounds 1 and 2
- CARES Act Coronavirus Relief Fund - Municipal Program Application Template for Reconciliation Round
- Submit your completed application template
- Click here for CvRf - Municipal Program Reporting Template: Submission 4
- Instructions for Submission 4
Q&A and other resources:
- A&F Presentation - MMA Webinar (2/10/2021)
- A&F website providing data and mapping on COVID-related federal funds allocated to municipalities
- Ask a question (contact the Executive Office for Administration and Finance's Federal Programs Office)
- A&F Presentation on Round 1 - MMA webinar (5/14/20)
- A&F Presentation on Round 2 MMA webinar (10/1/20)
- Baker-Polito Administration to Distribute $502 Million from the Federal Coronavirus Relief Fund to Local Cities and Towns
- A letter to municipal CEOs from Michael J. Heffernan, Secretary of Administration and Finance (5/14/20)
- Bulletin 2020-7 Accounting for COVID-19 Emergency Expenditures and for Reimbursements and Monies Received by Cities and Towns from CARES ACT Coronavirus Relief Funds and from FEMA (6/3/20)
MEMA Federal Disaster Declaration Information
Telework cybersecurity advice for cities and towns (MassCyberCenter 3/19/20)
CISA.gov provides resources including guidance on teleworking, defining critical infrastructure and encouraging user vigilance.
COVID-19 Security Resource Library from StaySafeOnline.org (National Cyber Security Alliance)
This library from NCSA features free information on current scams, cyber threats, remote working, disaster relief, and more.
|Date published:||March 20, 2020|
|Last updated:||July 12, 2021|