American Rescue Plan Act State and Local Fiscal Recovery Funds
Part of the American Rescue Plan Act (ARPA) the
Coronavirus State and Local Fiscal Recovery Funds (SLFRF) delivers critical funding to state, territorial, local and Tribal governments across the nation to support the ongoing response and recovery efforts from the COVID-19 public health emergency. Municipalities and governments across the nation have been utilizing SLFRF funding to address the unique needs of their local communities to create a resilient national economy and encourage thriving local livelihoods.
Reporting Best Practices
Between the ARPA SLFRF reporting periods, recipients of SLFRF funding should engage in best practices to prepare for continued reporting, including continued document retention, ensuring portal access contact information remains up-to-date, and maintaining other strong internal controls to ensure smooth future reporting and closeout processes.
General Reminders:
- All ARPA SLFRF documents and records must be kept on file for 5 years after all funds have been expended or returned to Treasury
- All ARPA SLFRF allocations must be expended by December 31, 2026
- The final ARPA SLFRF report will be due on April 30, 2027
SLFRF Obligation Reporting Guidance
The obligation deadline for all ARPA SLFRF allocations was December 31st, 2024. While no separate reporting was required to document these obligations outside of the April 2025 reporting period for annual reporters, all documentation regarding obligations must be dated on or before December 31st, 2024, and must be kept for at least 5 years after award closeout.
Updated Treasury User Guide for Reporting
The Treasury released an updated
Compliance and Reporting Guidance handbook on April 1, 2025, detailing addendums to the previous guide, published January 2025. In January, Treasury released the January 2025 Project & Expenditure Report User Guide, which provided updates on changes to the April reporting cycle.
ARPA SLFRF-Specific Resources
These resources were created specifically for the American Rescue Plan Act (ARPA) State and Local Fiscal Recovery Funds (SLFRF) Program. The guidance they contain specifically relates to the SLFRF program, and does not apply to other Federal Awards.
Compliance Requirements Under the Revenue Loss Provision
This guide is designed to provide a high-level overview of Uniform Guidance requirements for expenditures made using SLFRF funds under the Revenue Loss Provision, sometimes referred to as Revenue Replacement or the Standard Allowance. Recipients are required to follow narrower sections of the Uniform Guidance under revenue loss relative to other expenditure categories under SLFRF and other federal awards.
SLFRF Compliance Supplement
Recipients of federal funds who expend over $750,000 in federal award funding in a single fiscal year are generally responsible for filing a Single Audit, but some municipalities who expended over $750,000 of federal award funding in a single fiscal year due to SLFRF funds may be eligible to submit the more streamlined Alternative Compliance Examination Engagement (ACEE) instead.
This document discusses eligibility for the ACEE and the requirements of the ACEE as well as the sections of a Single Audit relating to SLFRF.
Disclaimer: Content available on this page is based on current U.S. Treasury guidance, which can be subject to change. Guidance provided by non-Treasury resources should be used as high-level overviews for informational purposes only and not as direct advice. As a recipient of Federal funds, each unit of government is responsible for the administration and compliance of fiscal recovery funds and federal funding.
