The American Rescue Plan Act (ARPA) of 2021 established the Coronavirus State and Local Fiscal Recovery Fund (SLFRF) which provided $350 billion to state and local governments across the nation for the response to and recovery from the COVID-19 pandemic. Each city that received ARPA funding must obligate their funds before the end of 2024, and the funds must be spent before the end of 2026.
Budgeting and obligating funds are not the same. As stated in the Final Rule, obligation means “an order placed for property and services and entering into contracts, subawards, and similar transactions that require payment”. Any remaining non-obligated funds in the city’s possession at the end of 2024, will need to be returned to the Department of Treasury.
The State of Iowa was responsible for distributing funds to non-entitlement units of local government (NEUs); cities serving populations less than 50,000. Award amounts were based on the population of the NEU. The following link shows the distributions: https://data.iowa.gov/stories/s/bvpp-tryr/
The Final Rule on ARPA eligible uses were released on January 6, 2022, and took effect on April 1, 2022. As part of the Final Rule, a standard allowance for revenue loss up to $10 million was established. This allowed recipients to utilize the funding broadly for government services and streamlined the reporting requirements.
Final Rule Resources
- Final Rule issued by the Department of Treasury
- User-friendly summary of the Final Rule
- Compliance with Interim Final Rule and Final Rule Statement
ARPA compliance reports are due by April 30th each year for non-entitlement cities (NEUs), and on a quarterly basis for entitlement cities. Cities are required to submit the compliance reports through 2027.
To submit the reports the authorized representative will need to have a Login.gov or ID.me account. Both methods require an account that is unique to an individual (not the entity) identified by an email address along with a required authentication method and a password.
Submitting the annual report is done over the Department of Treasury’s reporting portal for login.gov users, and at www.id.me/about for ID.me users. If you cannot login to the Treasury portal, or have other technical difficulties, contact the Department of Treasury by sending an email to SLFRF@treasury.gov, or by calling (844) 529-9527. When emailing the Department of Treasury be sure to include the following information:
– Your city, name, and title
– Federal Tax ID Number
– Unique Entity Identification (UEI) number
– Email address and phone number
Compliance Resources: User Agreements
- Agreements and supporting documents user guide
- Award Terms and Conditions
- Assurance of Compliance with Civil Rights Requirements
- Resolution ARPA Allocation
Compliance and Reporting Resources: User Guides
- Treasury guidance on compliance and reporting requirements
- Project and Expenditure User Guide
- Treasury Department webinar on reporting for NEUs
- Step-by-step guidance to complete report on Treasury portal
State and Local Fiscal Recovery Funds (SLFRF) / ARPA Compliance Reporting Webinar – January 31
The webinar is geared towards NEU communities (cities less than 50,000 residents), and is designed to be a refresher for those who are seeking general guidance about eligible use of funds, obligating remaining ARPA funds, and the requirements for submitting the annual compliance reports.
If you have any questions or need assistance with SLFRF / ARPA compliance and reporting, contact the Iowa League’s Funding Consultant Bill Goldy by phone at (970) 222-0611 or submit the form.
