On March 11, 2021 The American Rescue Plan Act of 2021, also called the COVID-19 Stimulus Package or American Rescue Plan, a $1.9 trillion economic stimulus bill, was passed by the 117th United States Congress and signed into law.
The purpose of the bill is to send relief to states and local governments affected by the COVID-19 Pandemic allowing them to better respond to the resulting public health needs and economic hardships that communities continue to experience nationwide.
Concurrent with this program launch, Treasury has published an Interim Final Rule that implements the provisions of this program. Read more information on the process for finalizing the interim final rule.
Eligible Costs Timeframe
Recipients of the American Rescue Plan may use funds to cover eligible costs incurred during the period that begins on March 3, 2021 and ends on December 31, 2024, as long as the award funds for the obligations are incurred by December 31, 2024 are expended by December 31, 2026.
Costs for projects incurred by the recipient State, territorial, local, or Tribal government prior to March 3, 2021 are not eligible, as provided for in Treasury’s Interim Final Rule.
Compliance and Reporting Timelines:
- For States, Territories, Counties, Metropolitan Cities, and Tribal governments, the report will now be due on January 31, 2022 and will cover the period between award date and December 31, 2021. This is a change from the previously communicated October 31, 2021 due date for the Project and Expenditure Report.
- For Non-entitlement Units of Government (NEUs) the report will now be due on April 30, 2022 and will cover the period between award date and March 31, 2022. This is a change from the previously communicated October 31, 2021 due date for the NEU Project and Expenditure Report.
For more information, please see the most recent ARP Compliance and Reporting Guidance.
How to Submit Reporting
The U.S. Treasury will begin to accept recipients’ reports through the Treasury Submission Portal and will issue a User Guide and other reference materials before reporting deadlines.
Don't miss Just-in-Time Training on ARPA Funds: Non-Entitlement Units
On October 12, GFOA's Federal Liaison Center will cover the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) through the lens of Non-Entitlement Unit (NEUs) recipients. NEUs are defined as, "local governments typically serving a population under 50,000." Gain insight specific to NEUs on SLFRF rules and requirements, eligible expenditures, guiding principles on developing a spending plan, and a recap of the current reporting guidance. This webinar is free for GFOA members and worth one CPE credit.
U.S. Treasury Contacts
America Rescue Plan reporting questions can be directed to: SLFRP@treasury.gov
US Treasury Portal questions can be directed to: firstname.lastname@example.org
For technical assistance please contact: covidreliefITsupport@treasury.gov
American Rescue Plan Office Hours
American Rescue Plan (ARP) Office Hours has been created to answer questions and provide support to NEUs who need assistance with the US Treasury reporting Process.
Tuesdays - 10am - 11am
Thursdays 2pm - 3pm
Google Meet joining info
Video call link: https://meet.google.com/ato-qphd-yxp
Or dial: (US) +1 909-480-1012 PIN: 422 452 510#
More phone numbers: https://tel.meet/ato-qphd-yxp?pin=3660909477995
U.S. Treasury Eligible Spending Resources
American Rescue Plan Interim Final Rule
American Rescue Plan
Coronavirus State and Local Fiscal Recovery Funds FAQ
American Rescue Plan FACT Sheet
ARP NEU Guidance
Coronavirus Recovery Funds Quick Reference Guide
Compliance and Reporting Guidance - State and Local Recovery Funds (September 30th, 2021)
Coronavirus State and Local Fiscal Recovery Funds - Supplemental NEU FAQ
DOLA Interim Final Rule Expense Summaries
American Rescue Plan Reporting Resources
For detailed information regarding recipient compliance and reporting responsibilities, please visit the U.S.Treasury Compliance and Reporting Website.
The U.S. Treasury facilitated a series of webinars to provide an overview of the American Rescue Plan Compliance and Reporting Guidance issued on June 17, 2021, and can be accessed below:
States, Territories and Cities/Counties with population greater or equal to 250,000
- Presentation on Reporting Guidance for State and Territory Recipients
- Presentation on Reporting Guidance for Cities/Counties with population greater or equal to 250,000
Counties/Cities with population less than 250,000 and awards over $5M
Counties/Cities with population less than 250,000 and awards under $5M
- Webinar: Due to technical difficulties no webinar recording for Tribal Governments is available, but Tribal Governments may watch this webinar for Counties and Cities receiving less than $5 million in funding, noting that for Tribal Governments the Project and Expenditure
Regional Team Contacts: