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.
Assistance for State, Local and Tribal Governments - U.S. Department of Treasury
2 CFR 200 Micro Training Videos
2 CFR 200 Micro Training Series Overview
Audits, Special Tests and Provisions Micro
Cost Principles and Allowable Uses Micro
Equipment and Real Property Micro
Procurement Suspension and Debarment Micro
SLFRF Awarding Agency and Subrecipient Closeout
Obtaining a Unique Entity Identifier (UEI) from SAM.gov
Checking for SAM.gov Registration and/or UEI
Checking SAM.gov for Suspension and Debarment
Conflict of Interest 2 CFR 200.318 (updated 1.31.23)
SLFRF Cost Sharing or Matching
Pass Through Entity Responsibilities Checklist (updated 1.31.23)
Procurement Guidance for SLFRF Awards (updated 1.31.23)
Risk Assessment Tool - download the tool and save to your computer
Risk Assessment Checklist (updated 1.31.23)
Supporting Documentation (updated 1.31.23)
Duplication of Benefits Guide (updated 1.31.23)
2 CFR 200 Subpart E-Cost Principles Basic Considerations 2 CFR 200.400-200.419) (updated 1.31.23)
2 CFR 200 Subpart E-Cost Principles Selected Items of Cost 2 CFR 200.421-200.475) (updated 1.31.23)
Subrecipient, Beneficiary or Contractor Classification Checklist (updated 1.31.23)
SLFRF and Internal Controls (updated 1.31.23)
SLFRF RFA Checklist (updated 1.31.23)
SLFRF Single Audits (updated 1.31.23)
SLFRF Statement of Work Guidance
SLFRF Subrecipient Award Checklist (updated 1.31.23)
Copy of Time and Effort Timesheet SAMPLE
SLFRF Capital Expenditure Projects
SLFRF Grant Records Retention (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.
Category 1 - Framework for COVID-19 Public Health Projects
Category 2 - Framework for Negative Economic Impact Related Projects
Category 3 - Framework for Public Sector Capacity and Workforce Projects
Category 4 - Framework for Premium Pay Projects
Category 5 - Framework for Broadband Infrastructure Projects
Category 5b - Framework for Water & Sewer Infrastructure Projects
IRS Updated FAQs
Updated FAQs for states and local governments on taxability and reporting of SLFRF payments
OSC State and Local Fiscal Recovery Funds Reference Guide (new 2/7/23)
Expenditure Category Determination (new 5/3/22)
State Staffing and Obligations for SLFRF (new 8/25/22)
SLFRF Final Rule FAQ (new 7/27/22)
SLFRF Compliance and Reporting Guidance (new 9/20/22)
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)
Coronavirus State and Local Fiscal Recovery Funds - U.S. Department of the Treasury
Quick Reference Guide - CSLFRF
Compliance and Reporting Responsibilities
Compliance and Reporting Guidance
Increasing Transparency into COVID-19 Spending (pandemicoversight.gov)
Higher Education Guidance
Higher Education Emergency Relief Fund III
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.
Government Finance Officers Association (GFOA) - Highlights of the American Rescue Plan
The Council on State Governments
New Analysis of State ARPA Fund Allocations Based on Recovery Plans (nasbo.org)
SLFRF Reporting Q&A's (updated 1/03/23)
SLFRF Grant Agreement Template Q&A's
Capital Expenditures FAQ Document
Comments or questions pertaining to SLFRF email: firstname.lastname@example.org
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 December 31, 2022 SLFRF Quarterly Project and Expenditure Report
State of Colorado September 30, 2022 SLFRF Quarterly Project and Expenditure Report
State of Colorado July 30, 2022 SLFRF Quarterly Project and Expenditure Report
State of Colorado Recovery Plan: State and Local Fiscal Recovery Funds Performance Report, July 31, 2022
State of Colorado March 31, 2022 SLFRF Quarterly Project and Expenditure Report
State of Colorado December 31, 2021 SLFRF Quarterly Project and Expenditure Report
State of Colorado Recovery Plan August 31, 2021 Performance Report
State of Colorado August 31 2021 SLFRF Interim Report to US Treasury
US Treasury Six-Month Progress Report: September 2021
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 SLFRF Financial Activity Reporting will be due January 9, 2023
- The SLFRF Performance Metrics Reporting will be due January 17, 2023
SLFRF Reporting User Guide (Updated 1/3/23)
SLFRF Financial Activity Template (Updated 1/3/23)
SLFRF Performance Reporting Template (Updated 1/3/23)
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 1.31.23)
- SLFRF Intergovernmental Grant Agreement (updated 1.31.23)
- SLFRF Interagency Agreement (updated 1.31.23)
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) (updated 3/29/22)
- Exhibit G SLFRF Reporting Modification Form
- Exhibit H, PII Certification
- Exhibit I, HIPAA BAA
SLFRF Grant Agreement Training Video
SLFRF Grant Agreement Resource Document
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.
- SLFRF Grant Agreement Amendment (updated 5/05/22)
- SLFRF Grant Amendment Training Video (1/05/22)
- SLFRF Grant Amendment Template Resource (new 1/25/22)
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
Department Agreement with Recipient of Federal Recovery Funds
Treasury's Coronavirus State Fiscal Recovery Fund - Colorado
Guidance on Distribution of Funds to Non-entitlement Units of Local Government
Non-entitlement Unit of Local Government Definitional and Data Methodology
Non-entitlement Unit of Local Government Checklist for Requesting Initial Payment
Award Terms and Conditions for Non-entitlement Units of Local Government
Assurances of Compliance with Title VI of the Civil Rights Act of 1964
Coronavirus State and Local Fiscal Recovery Funds FAQ's
Distribution of Funds to Non-entitlement Unites of Local Government FAQ's
All media requests should be directed to the Executive Director's Office of Communications