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American Rescue Plan Act

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.

ARPA

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.

Read the American Rescue Plan Act of 2021 (PDF)

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.

  Coronavirus State and Local Fiscal Recovery Funds

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. 

  Capital Projects Fund

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.

  Homeowner Assistance Fund

  IRS Emergency Rental Assistance FAQ's

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. 

  Emergency Rental Assistance Program

SSBCI

State Small Business Credit Initiative (SSBCI) will fund state, territory, and Tribal government small business credit support and investment programs.

  State Small Business Credit Initiative

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.

 Coronavirus Relief Fund

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

The OSC has developed a standardized process departments must follow for closing out SLFRF grant projects. Below are resources available to assist with the closeout process. 

NOTE: The OSC Compliance team will initiate the SLFRF closeout process (see step by step user guide below for additional information). If a project will be closing earlier than intended, please reach out to your OSC Compliance Liaison.

Closeout Refresher Training Dates:

March 18, 2026 (9:00am) - Register for OSC SLFRF Closeout Refresher Training 

June 23, 2026 (2:00pm) - Register for OSC SLFRF Closeout Refresher Training

September 23, 2026 (9:00am) - Register for OSC SLFRF Closeout Refresher Training

October 27, 2026 (1:00pm) - Register for OSC SLFRF Closeout Refresher Training

Helpful Resources: 

HB24-1466 Funding Source Change Letter

The Office of the State Controller has developed the Funding Source Change Letter that must be used for all grants and contracts refinanced under HB24-1466.  Use of any other modification tool is not permitted.  Please download and save the Funding Source Change Letter to your computer before generating completed documents.  In addition, download and save the Cover Letter. The Cover Letter should be sent to each subrecipient or contractor receiving a Funding Source Change Letter.

SLFRF State Agency Desk Guide (updated 9.01.23)

NOTE: Compliance Documents will be updated to incorporate new Uniform Guidance revisions prior to the October 1, 2024 Effective date.

Compliance documents are intended for use by state agencies administering grant funds. All documents have been reviewed and approved by the State Controller.

Pre Award

Award

Post Award

Closeout

IRS Updated FAQs

Updated FAQs for states and local governments on taxability and reporting of SLFRF payments

State Guidance

Federal Guidance

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.

Other

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. 

SLFRF Reporting

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. Please contact soc_slfrf_mailbox@state.co.us if you need a copy of the User Guide.

  • The SLFRF Financial Activity Reporting will be due October 8
  • The SLFRF Performance Metrics Reporting will be due October 15

SLFRF Financial Activity Template (Updated 9/27/24)

SLFRF Performance Metrics Template

A matrix of Higher Education institution SLFRF reporting requirements was developed as a resource to facilitate quarterly reporting. Please direct any questions regarding the matrix to soc_slfrf_mailbox@state.co.us.

IHE Reporting Requirements Checklist (updated 9/30/24)

NOTE: As SLFRF funds must be obligated by 12/31/2024, the OSC has removed the links to the SLFRF specific grant agreement templates. Please reach out to the OSC Compliance Liaison assigned to your department with any questions.

NEW - Funding Source and Period of Performance Change Letter

HB24-1466, signed by Governor Polis on June 5, 2024, continues the requirement that subrecipients must spend funds by December 11, 2026 and shall return to the state any remaining money under terms dictated by the state controller on or before December 11, 2026. Due to this legislatively prescribed deadline and the subrecipient 45 day closeout requirements, per the SLFRF grant agreement, subrecipients must complete all grant activities before the December 11, 2026 deadline. The Office of the State Controller has developed the Funding Source and Period of Performance Change Letter that must be used for all SLFRF grant agreements that have end dates after December 11, 2026. Please remember to download and save the template to your computer before generating completed documents. In addition, download and save the Cover Letter. The Cover Letter should be sent to each subrecipient receiving a Funding Source and Period of Performance Change Letter.

HB24-1466 Funding Source Change Letter

The Office of the State Controller has developed the Funding Source Change Letter that must be used for all grants and contracts refinanced under HB24-1466. Use of any other modification tool is not permitted. Please download and save the Funding Source Change Letter to your computer before generating completed documents. In addition, download and save the Cover Letter. The Cover Letter should be sent to each subrecipient or contractor receiving a Funding Source Change Letter.

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 (12/11/24 Please contact your OSC Liaison)
  • SLFRF Intergovernmental Grant Agreement (12/11/24 Please contact your OSC Liaison)
  • SLFRF Interagency Grant Agreement (12/11/24 Please contact your OSC Liaison)

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

SLFRF Grant Agreement Training Video SLFRF Grant Agreement Resource Document (updated 9.13.23)

View a crosswalk of SLFRF Grant Agreement Template changes 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 stacey.alles@state.co.us to discuss next steps.

The Office of the State Controller (OSC) has completed a 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 was awarded SLFRF funds by the Office of State Planning & Budgeting signed a Certification Agreement to acknowledge their compliance with Treasury's requirements.

Agencies submitted a completed Certification Agreement to the OSC and is retained in OSC files. If you have any questions, contact Stacey Alles at stacey.alles@state.co.us.

Treasury's Coronavirus State Fiscal Recovery Fund - Colorado Agreement

Contact Information

SLFRF Department Contacts

Email: soc_slfrf_mailbox@state.co.us

 

All media requests should be directed to the Executive Director's Office of Communications