NEUS - The next required reporting for local ARPA funds will be due by April 30, 2023 for ARPA expenditures through *March 31, 2023* - start to prepare now!
Treasury's Portal: https://portal.treasury.gov/compliance
- Create a Login.gov user account. (Follow instructions HERE)
- Access Treasury’s Portal. (Link to Treasury's Portal HERE)
- Assign/Designate Roles in the Portal. (The Account Administrator is the only role that can do this)
- Upload the required three documents in the Portal. (What are the three documents? Click HERE
- Complete your Project and Expenditure Report Using the Standard Allowance for Revenue Loss for the full amount of your ARPA award.
The first NEU reporting deadline for ARPA funding was April 30, 2022. The U.S. Department of the Treasury recommended that all ARPA recipients with an award less than $10 million should elect the "Standard Allowance" for revenue loss and spend their funds on the "provision of government services" (Expenditure Category 6.1 Revenue Replacement). This approach provides the greatest flexibility in spending these dollars and simplicity in reporting. *** If your municipality did not elect the "Standard Allowance" for revenue loss during the last reporting period then it may do so through the April 30, 2023. ***
There are many resources to help you meet the funding's compliance and reporting requirements. US Treasury has produced webinars that are a great place to start. You should also make sure to review the User Guides and the Final Rule (FR).
- Coronavirus State and Local Fiscal Recovery Funds Treasury's ARPA homepage
- Final Rule Issued January 6, 2022, the Final Rule (FR) outlines how Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) may be spent.
- VLCT's Summary, Review, & Analysis of the Final Rule
- Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule
- CSLFRF Final Rule FAQ
- FAQ - Project and Expenditure Report User Guide - Appendix F These questions are aligned to section 9 of the main FAQs ("CSLFRF FAQ" above).
"Agreements" - Grant Awards Documents
- Award Terms and Conditions. This is your grant agreement. It should be signed by the Authorized Representative for your municipality and dated with your "Date of Award."
- Assurance of Compliance With Civil Rights Requirements. This document should be signed by the Authorized Representative for your municipality and dated with your "Date of Award."
Compliance and Reporting Documents & User Guides
- Compliance and Reporting Guidance for State and Local Fiscal Recovery Funds This Treasury guidance (Version 3.0, issued 2/28/22) provides details, requirements and clarification for each recipient’s compliance and reporting responsibilities. Compliance and Reporting Guidance V 3.0 Appendix 1 Table of the 83 Expenditure Categories
- USER GUIDE: NEU and Non-UGLGs Agreements and Supporting Documents for State and Local Fiscal Recovery Fund
- USER GUIDE: Project and Expenditure Reports
- Revenue Loss (Expenditure Category 6.1) - For towns, cities and villages that elected the standard allowance and will spend their funds on the "provision of government services" (Expenditure Category 6.1 Revenue Replacement), then only certain sections of Uniform Guidance (2 CFR Part 200) apply to the use of these funds. Please refer to this 2 CFR Part 200 Table of Contents (modified for revenue loss) that has been highlighted to show these sections.