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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.

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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 Full Act

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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

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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

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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

SLFRF State Agency Desk Guide (updated 9.01.23)

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

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

 

Pre Award

How to Calculate Indirect Cost Rate (updated 12.12.23)

Federal Funding Procurement Tool Table (updated 8.30.23)

Supplanting Guidance

Subrecipient and Subcontractors: How to Validate your Entity and Obtain a UEI (updated 12.19.23)

State Agencies: How to Verify if an Entity has an Active UEI (updated 12.19.23)

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 12.19.23) 

Award

What's the Difference between a Contract and a Grant (4.23.24)

Improvements on Owned or Leased Property with Federal Funds (4.19.24)

SLFRF Cost Sharing or Matching

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 2.1.24)

SLFRF Statement of Work Guidance 

SLFRF Subrecipient Award Checklist (updated 1.31.23)

SLFRF Capital Expenditure Projects (updated 10.27.23)

Insurance Requirements for Grants (updated 9.18.23)

Capital Expenditures for Equipment, IT and Other Assets (1.03.24)

 

Post Award

Marketing and Public Relations (updated 8.30.23)

Entertainment Purchases with Federal Funds (Updated 8.30.23)

Procurement Checklist

Pass Through Entity Responsibilities Checklist (updated 1.31.23)

Procurement Guidance for SLFRF Awards (updated 1.31.23)

Supporting Documentation  updated 5.16.23)

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)

Program Income (Updated 9.28.23)

SLFRF Incentive Guidance

SLFRF Fraud Waste and Abuse

SLFRF Time and Effort 

Time and Effort Timesheet

Closeout

Single Audit Reviews

Subrecipient Single Audit Responsibilities

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)

 

IRS Updated FAQs

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

State Guidance

OSC State and Local Fiscal Recovery Funds Reference Guide (new 6/01/23)

Expenditure Category Determination (5/3/22)

State Staffing and Obligations for SLFRF (8/25/22)

Subrecipient Information Reporting for Revenue Replacement Expenditure Category (6/12/23)

Scholarships and Obligations for SLFRF (6/13/23)

Fixed Amount Subawards - SLFRF and CPF (9/06/23)

Recipients, Internal Recipients, and Subrecipients for SLFRF (updated 10.27.23)

Federal Guidance

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)

Coronavirus State and Local Fiscal Recovery Funds - U.S. Department of the Treasury

Quick Reference Guide - CSLFRF

FAQ's - 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.

Other

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)

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
 

 

State of Colorado March 31, 2024 SLFRF Quarterly Project and Expenditure Report 

State of Colorado December 31, 2023 SLFRF Quarterly Project and Expenditure Report

State of Colorado September 30, 2023 SLFRF Quarterly Project and Expenditure Report

State of Colorado Recovery Plan State and Local Fiscal Recovery Funds Performance Report, July 31, 2023

State of Colorado June 30, 2023 SLFRF Quarterly Project and Expenditure Report

State of Colorado March 31, 2023 SLFRF Quarterly Project and Expenditure Report

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

Treasury Early Reporting Highlights

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. 
 
It is anticipated that the reporting templates for the March 2024 reporting cycle will not change from the prior templates updated on January 2, 2024.  For the March 2024 reporting cycle the reporting of expenditures will be cut off on March 24th due to the system outages for the CORE upgrade (see Alert #237).  The SLFRF-001 - SLFRF Financial Activity thru 3/24/2024 has been updated to reflect this cut off.  The period from March 25th through March 31st will be picked up and reported in the June 2024 reporting cycle.  If there are any unexpected US Treasury changes that require additional information from agencies and higher education institutions, the OSC will communicate changes at that time.  
 
  • The SLFRF Financial Activity Reporting will be due April 5th
  • The SLFRF Performance Metrics Reporting will be due April 15th

SLFRF Reporting User Guide (updated 3.15.24)

SLFRF Financial Activity Template (updated 1.2.24)

SLFRF Performance Metrics Template (updated 1.2.24)

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 3.27.24)


 

NOTE: Grant Agreement templates will be updated to incorporate new Uniform Guidance revisions prior to the October 1, 2024 effective date.  Until that time, continue to use the current versions below.

 

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.

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.

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

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 stacey.alles@state.co.us 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 stacey.alles@state.co.us 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

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Contact Information