The Office of the State Controller created this page to provide agencies with up-to-date information on the American Rescue Plan Act (ARPA) related topics. Please note each state agency may have their own ARPA updates as it pertains to their processes and roles and we encourage you to visit their website. Please check back regularly for updates and additional guidance as it becomes available.
State, local and tribal governments across America have been under an unprecedented strain in the wake of the COVID-19 crisis. While the need for services has increased—including setting up emergency medical facilities, standing up vaccination sites, and supporting struggling small businesses—state and local revenues have plummeted as a result of the economic fallout from the crisis. At the height of the fallout, public sector employment fell by around 1.4 million jobs, including layoffs of 1 million educators, compared to around 750,000 job losses during the Great Recession. As a result, communities have faced untenable choices, between laying off educators, firefighters and other frontline workers or failing to provide services that communities rely on.
The American Rescue Plan provides $350 billion dollars in emergency funding for state, local, territorial, and Tribal governments to remedy this mismatch between rising costs and falling revenues. This includes:
- $195 billion for states, (a minimum of $500 million for each State);
- $130 billion for local governments (a minimum of $1.25 billion per state is provided by the statute inclusive of the amounts allocated to local governments within the state);
- $20 billion for tribal governments; and
- $4.5 billion for territories
The Rescue Plan will provide needed relief to state, local, and Tribal governments to enable them to continue to support the public health response and lay the foundation for a strong and equitable economic recovery. In addition to helping these governments address the revenue losses they have experienced as a result of the crisis, it will help them cover the costs incurred due responding to the public health emergency and provide support for a recovery – including through assistance to households, small businesses and nonprofits, aid to impacted industries, and support for essential workers. It will also provide resources for state, local, and Tribal governments to invest in infrastructure, including water, sewer, and broadband services. Read more.
State and Local Fiscal Recovery Fund
The Coronavirus SLFRF Recovery Funds provide substantial flexibility for each government to meet local needs—including support for households, small businesses, impacted industries, essential workers, and the communities hardest hit by the crisis. These funds can also be used to make necessary investments in water, sewer, and broadband infrastructure.
Capital Projects Fund
The Capital Projects Fund addresses many challenges laid bare by the pandemic, especially in rural America, Tribal communities, and low and moderate income communities, helping to ensure that all communities have access to the high-quality modern infrastructure, including broadband, needed to access critical services.
Homeowner Assistance Fund
The purpose of the Homeowner Assistance Fund (HAF) is to prevent mortgage delinquencies and defaults, foreclosures, loss of utilities or home energy services, and displacement of homeowners experiencing financial hardship after January 21, 2020.
Emergency Rental Assistance Program
COVID-19 has exacerbated an affordable housing crisis that predated the pandemic and that has exacerbated deep disparities that threaten the strength of an economic recovery that must work for everyone.
To meet this need, the Emergency Rental Assistance program makes funding available to assist households that are unable to pay rent or utilities.
State Small Business Credit Initiative (SSBCI) will fund state, territory, and Tribal government small business credit support and investment programs.
Coronavirus Relief Fund
Through the Coronavirus Relief Fund, the CARES Act provides for payments to State, Local, and Tribal governments navigating the impact of the COVID-19 outbreak.
Assistance for American Industry
The COVID-19 public health crisis and resulting economic crisis have put many sectors of the American economy under unprecedented strain. The Treasury Department is offering financial support to American industry so they can better support American workers and play a pivotal part in driving the national recovery effort.
2 CFR 200 Micro Training Videos
How to Calculate Indirect Cost Rate (updated 9.18.23)
Federal Funding Procurement Tool Table (updated 8.30.23)
State Agencies: How to Verify if an Entity has an Active UEI (updated 4.5.23)
Checking SAM.gov for Suspension and Debarment (updated 4.5.23)
Conflict of Interest 2 CFR 200.318 (updated 1.31.23)
Duplication of Benefits Guide (updated 1.31.23)
SLFRF and Internal Controls (updated 1.31.23)
SLFRF RFA Checklist (updated 8.31.23)
UEI FAQ (Updated 9.26.23)
Risk Assessment Tool - download the tool and save to your computer
Risk Assessment Checklist (updated 1.31.23)
Subrecipient, Beneficiary or Contractor Classification Checklist (updated 1.31.23)
SLFRF Subrecipient Award Checklist (updated 1.31.23)
SLFRF Capital Expenditure Projects (updated 10.27.23)
Insurance Requirements for Grants (updated 9.18.23)
Marketing and Public Relations (updated 8.30.23)
Entertainment Purchases with Federal Funds (Updated 8.30.23)
Pass Through Entity Responsibilities Checklist (updated 1.31.23)
Procurement Guidance for SLFRF Awards (updated 1.31.23)
Supporting Documentation updated 5.16.23)
Program Income (Updated 9.28.23)
SLFRF Awarding Agency and Subrecipient Closeout (updated 9.13.23)
SLFRF Subrecipient Closeout Checklist (updated 10.27.23)
SLFRF Grant Records Retention (updated 1.31.23)
SLFRF Single Audits (updated 1.31.23)
The framework documents are intended to provide a roadmap for how to construct SLFRF funded programs for Expenditure Categories 1 - 5.
Please download and save the checklist to your computer
IRS Updated FAQs
Expenditure Category Determination (5/3/22)
State Staffing and Obligations for SLFRF (8/25/22)
Scholarships and Obligations for SLFRF (6/13/23)
Fixed Amount Subawards - SLFRF and CPF (9/06/23)
SLFRF Final Rule FAQ (new 7/27/22)
SLFRF Compliance and Reporting Guidance (new 6/6/23)
SLFRF Federal Register Final Rule (new 2/11/22)
Interim Final Rule vs. Final Rule Comparison (new 2/10/22)
SLFRF Final Rule (new 1/6/22)
SLFRF Final Rule Overview (new 1/6/22)
SLFRF Compliance Statement (new 1/6/22)
Final Rule Webinar Presentation (new 1/19/22)
US Treasury Final Rule Webinar (new 1/19/22)
Higher Education Guidance
Office of Management and Budget (OMB)
M-21-20 Promoting Public Trust in the Federal Government through Effective Implementation of the American Rescue Plan Act and Stewardship of Taxpayer Resources.
The General Assembly appropriated about $1 billion of SLFRF to 15 departments in the 2021 session. The OSC is providing guidance, monitoring, and reporting for all ARPA programs and is working with the Recovery Office, OSPB, Governor’s Office, and Departments.
State of Colorado Recovery Plan: State and Local Fiscal Recovery Funds Performance Report, July 31, 2022
The Office of the State Controller developed the SLFRF Quarterly Report User Guide. The guide provides a checklist, an overview of infoAdvantage reports that support SLFRF reporting, field by field instructions for both financial and performance data, basic instructions to submit information using Gravity, and various topic-based illustrations.
The reporting templates for the September 2023 reporting cycle will be available on October 3, 2023)
The SLFRF Financial Activity Reporting will be due October 9th.
The SLFRF Performance Metrics Reporting will be due October 16th.
SLFRF Reporting User Guide (10.3.23)
SLFRF Financial Activity Template (10.3.23)
SLFRF Performance Metrics Template (10.3.23)
SLFRF Grant Agreement Templates
The Office of the State Controller issued new Grant Agreement, Intergovernmental Grant Agreement, and Interagency Grant Agreement templates for use with State and Local Fiscal Recovery Funds (SLFRF). These templates incorporate important reporting and compliance requirements.
NOTE: In order to ensure that departments are using the most current version of the grant agreement templates, departments must check the OSC website prior to generating grant agreements as guidelines and requirements are frequently changing. If you are unsure which template to use, the OSC has created a scenario-based tool to assist in determining the most appropriate template to use.
After clicking on the link to the grant agreement template below, please download and save to your computer before generating completed documents.
- SLFRF Grant Agreement (updated 6.26.23)
- SLFRF Intergovernmental Grant Agreement (updated 6.26.23)
- SLFRF Interagency Agreement (updated 6.26.23)
The use of the SLFRF templates are mandatory when awarding grants using SLFRF funds. The grant agreement package must be used for all SLFRF subrecipients and contains the following pieces.
- Standard grant agreement language and provisions
- Exhibit A Statement of Work
- Exhibit B Option Letter
- Exhibit C Budget (including SLFRF Expenditure Modification Form)
- Exhibit D Federal Provisions (including SLFRF reporting and compliance requirements)
- Exhibit E Subrecipient Certification Form (updated 12/16/21)
- Exhibit F SLFRF Subrecipient Quarterly Report requirements (including SLFRF Subrecipient Quarterly Report Workbook with Program Income) (updated 9/26/23)
- Exhibit G SLFRF Reporting Modification Form
- Exhibit H, PII Certification
- Exhibit I, HIPAA BAA
To view a crosswalk of SLFRF Grant Agreement Template changes click here.
SLFRF Grant Agreement Amendment
If your department has already issued grant agreements for SLFRF funding using templates other than the OSC approved SLFRF templates, the following SLFRF Grant Agreement Amendment template must be used to incorporate important reporting and compliance requirements. If you have questions, please contact email@example.com to discuss next steps.
The Office of the State Controller has completed a new Certification Agreement for State And Local Fiscal Recovery Funds (SLFRF). The agreement includes provisions that the State agreed to prior to the U.S. Department of Treasury sending SLFRF funds to the State. Every state agency that has been awarded SLFRF funds by the Office of State Planning & Budgeting must sign the Certification Agreement to acknowledge and comply with Treasury's requirements.
After an agency has reviewed and approved the Certification Agreement, the agency will send the completed agreement to their OSC Recovery Compliance Liaison. Contact Stacey Alles firstname.lastname@example.org if you have any questions.
*Download the form to your computer to fill and sign