Skip to main content

American Rescue Plan Act

DECEMBER 31, 2024

Time is running out for you to "obligate" your ARPA funds.  Don't wait.  Make a plan now.  

All ARPA funds must be "obligated" this. Any ARPA funds not obligated by December 31, 2024 must be returned to Treasury. 

  • Just transferring your ARPA funds into your general fund without specifying an offsetting expenditure (example: "ARPA funds are being used to pay for payroll expenses for the period XX/XX/XXXX- XX/XX/XXXX") does not meet the definition of obligated

  • “Allocating," "appropriating,” “designating,” “setting aside,” “reserving,” etc. your ARPA funds does not meet the definition for obligated!  

If your municipality has remaining ARPA funds that are not obligated (aka under a signed contract or vendor accepted purchase order) and doesn't think that it will before October 1st, consider contacting VLCT for help creating a plan to ensure you keep every penny of your ARPA funds.  There are solutions that we can help you find.  Email us:

ARPA: Single Audit? Or Alternative Compliance Examination Engagement (ACEE)?  

If your professional auditor is not familiar with the nuances of your local ARPA award, please share this Resource item with them.


About ARPA

The American Rescue Plan Act of 2021 established the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF, aka ARPA) which provides $350 billion to state and local governments for the response to and recovery from the COVID-19 pandemic. Of Vermont’s $1.25 billion share, over $200 million was allocated to municipalities.

Legislative bodies have discretion and flexibility over how to spend their local ARPA funds. VLCT encourages its members to take their time, be thoughtful, and plan strategically. 


VLCT extends our thanks to the Vermont Legislature and Governor Phil Scott. Their support allowed VLCT to establish the ARPA Assistance and Coordination Program to support Vermont’s towns, cities, and villages that chose to accept ARPA funding.  

  • ICMA ARPA Local Fiscal Recovery Fund Spending Priorities Survey ICMA surveyed local government chief administrative officers (CAOs) in September 2021 about their priorities for utilizing the American Rescue Plan Act (ARPA)’s Local Fiscal Recovery Funds (FRF). Nearly 600 town, city, and county managers responded. Responses include local governments with populations ranging from less than 2,500 to over one million; two thirds came from communities of 25,000 or fewer residents, which fall under the U.S. Treasury definition of “Non-entitlement Units” (NEUs, i.e., local governments typically serving a population of under 50,000). Direct FRF recipients include counties and metropolitan citie


Planning Framework for Maximum Impact and Best Use of Municipal ARPA Funds