American Rescue Plan Act (ARPA) Reporting

Published: April 5, 2022

(Updated April 27, 2022)

NEW: Watch this video to see a step-by-step screen share of how to complete the online ARPA reports

This video is hosted by LMC Assistant Finance Director Lisa Sova and is 22:54 minutes long.

Get answers to these FAQs about the American Rescue Plan Act (ARPA) Reporting:

NEU Agreements and Supporting Documents Report

Q1. How do I set up an account in Login.gov?

Q2. I set up an account in Login.gov. How do I get to the U.S. Treasury reporting portal?

Q3. Is there a User Guide to follow for the Non-Entitlement Unit (NEU) Agreement and Supporting Documents Report?

Q4. How Do I verify the recipient profile and point of contact list?

Q5. I see more than one NEU listed under SLFRF Compliance Reports. What should I do?

Q6. There are names on the Point of Contact list that aren’t affiliated with my city. What should I do?

Q7. How do I assign roles in the Treasury portal?

Q8. What are the reporting roles? Who can have what?

Q9. Why can’t I enter data or assign roles?

Q10. The Treasury wants a copy of the signed Award Terms and Conditions Agreement, signed Assurances of Compliance with Title VI of the Civil Rights Act of 1964 and Actual Budget Documents. How do I get the required documents to the Treasury?

Q11. Where can I find the agreements and supporting documents to be submitted with the NEU Agreement and Supporting Document Report?

Q12. When is the NEU Agreements & Supporting Documents Report due?

Registration on SAM.gov

Q13. Do I need to register or update my registration with SAM.gov?

Q14. How much does it cost to establish or change a SAM.gov account?

Q15. How do I update my SAM.gov registration?

Q16. My SAM.gov unique entity identifier has changed and is no longer my DUNS number. What happened?

Q17. How do I change the administrator on the SAM.gov account?

NEU Project and Expenditure Report

Q18. Where can I find the Project and Expenditure User Guide?

Q19. Is there a video that walks through the reporting process?

Q20. When is the Project and Expenditure Report due?

Q21. What is the reporting period?

Q22. What is the standard allowance?

Q23. What is the deadline to elect the standard allowance?

Q24. We haven’t spent any ARPA funds yet. Do we need to file the Project and Expenditure Report?

Q25. How do I find the reporting portal?

Q26. Once logged in to the portal, where do I find the Project and Expenditure Report?

Q27. The SLFRF Compliance Reports list includes more than one report. Which one should I pick?

Q28. My city is electing the standard allowance do I need to download the templates on the Introduction/Bulk Templates tab?

Q29. What do I need to do on the Recipient Profile tab?

Q30. Is an active SAM.gov registration required?

Q31. My city hasn’t made spending decisions yet. Do I need to make any entries on the Project Overview tab?

Q32. Under the standard allowance do I need to enter a project for each project?

Q33. Can I skip the Subrecipient/Beneficiaries/Contractors tab, Subawards/Direct Payments tab, and Expenditures tab if my city elects the standard allowance?

Q34. How do I elect the standard allowance on the April 30, 2022, Project and Expenditure Report?

Q35. My city will elect the standard allowance and intends to use all ARPA funds under this provision of the American Rescue Plan Act. Do I include ARPA funds received in 2021, plus the second allocation expected in the summer of 2022 in the “Revenue Loss Due to Covid-19 Public Health Emergency”?

Q36. There is a question on the Recipient Specific page asking if any funds were deposited in a pension account. Is this an allowable use of ARPA funds?

Q37. There is a narrative box on the Recipient Specific page where an explanation of how revenue replacement funds were allocated to government services is requested. What if my city hasn’t committed funds?

Q38. After reading the Statement on the Certification tab and clicking on “Certify and Submit,” how do I know my report was submitted properly?

Q39. How do I make a correction to the Project and Expenditure Report?

NEU Agreements and Supporting Documents Report

Q1. How do I set up an account in Login.gov?

A1. Step-by-step instructions are available from the U.S. Treasury. If you prefer a video, watch Reporting for Non-Entitlement Units of Local Government. Pressed for time? Skip to minute mark 12:17 to 19:57.

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Q2. I set up an account in Login.gov. How do I get to the U.S. Treasury reporting portal?

A2. The U.S. Treasury portal is at portal.treasury.gov/compliance/s/.

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Q3. Is there a User Guide to follow for the Non-Entitlement Unit (NEU) Agreement and Supporting Documents Report?

A3. Yes! The NEU and Non-UGLG Agreements and Supporting Documents User Guide provides instructions to NEUs on accessing Treasury’s portal, assigning reporting roles, and providing required documentation to Treasury.

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Q4. How Do I verify the recipient profile and point of contact list?

A4. The NEU and Non-UGLG Agreements and Supporting Documents User Guide provides instructions. Or, if you prefer a video, watch Reporting for Non-Entitlement Units of Local Government. Pressed for time? Skip to minute mark 29:15 to 31:10.

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Q5. I see more than one NEU listed under SLFRF Compliance Reports. What should I do?

A5. Send an email to SLFRP@treasury.gov requesting they remove the report that doesn’t belong to your city.

SLFRF Compliance Reports

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Q6. There are names on the Point of Contact list that aren’t affiliated with my city. What should I do?

A6. Email SLFRP@treasury.gov and request that the unrecognized names be removed.

Point of Contact List 1

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Q7. How do I assign roles in the Treasury portal?

A7. The NEU and Non-UGLG Agreements and Supporting Documents User Guide provides instructions. Or, if you prefer a video, watch Reporting for Non-Entitlement Units of Local Government. Pressed for time? Skip to minute mark 19:58 to 26:08.

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Q8. What are the reporting roles? Who can have what?

A8. Account Administrator

  • Maintains list of designated individuals for reporting.

Point of Contact for Reporting

  • Completes the SLFRF reports.
  • Receives official Treasury notifications about reporting, alerts about upcoming reporting, requirements, and deadlines.

Authorized Representative for Reporting

  • Certifies and submits official reports and communications with Treasury on such matters as extension requests and amendments of previously submitted reports.

One individual may be designated for multiple roles or all three roles. Multiple individuals can be designated for each role or all three roles. An organization may make changes and updates to the list of designated individuals whenever needed. These changes must be made by the Account Administrator.

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Q9. Why can’t I enter data or assign roles?

A9. The Account Administrator has the administrative role of maintaining the names and contact information of the designated individuals. Check the roles assignments on the Point of Contact List.

Point of Contact Lis

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Q10. The Treasury wants a copy of the signed Award Terms and Conditions Agreement, signed Assurances of Compliance with Title VI of the Civil Rights Act of 1964 and Actual Budget Documents. How do I get the required documents to the Treasury?

A10. The NEU and Non-UGLG Agreements and Supporting Documents User Guide provides instructions. Or, if you prefer a video, watch Reporting for Non-Entitlement Units of Local Government. Pressed for time? Skip to minute mark 31:11 to 37:22.

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Q11. Where can I find the agreements and supporting documents to be submitted with the NEU Agreement and Supporting Document Report?

A11. The following three documents must be filed with ARPA NEU Agreement and Supporting Documents Report:

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Q12. When is the NEU Agreements & Supporting Documents Report due?

A12. April 30, 2022

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Registration on SAM.gov

Q13. Do I need to register or update my registration with SAM.gov?

A13. Yes! An active SAM.gov registration is one of the terms of ARPA funding.

To obtain a SAMS ID, the system requires cities to enter their year of incorporation. Incorporation documents can often be located on the Minnesota Legislative Reference Library website.

To retrieve your incorporation documents:

  • Type the city’s name into the “Full Text Search” box with “—All—” selected for “Card group.”
  • If you locate the document, type the file number listed into the “Document #” box and select “Retrieve Document.”
  • Clicking the “PDF” link under the header “Full File” does not pull up a PDF of the incorporation documents; you must type the proper number into the “Retrieve Document” box and select “Retrieve Document.”

If the city’s incorporation documents do not come up after the search for the city, the documents often may be located by contacting the Minnesota Office of Secretary of State or the county auditor. Contact the Secretary of State at (651) 296-2803, (877) 551-6767 (9 a.m. to 4 p.m.), or business.services@state.mn.us.

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Q14. How much does it cost to establish or change a SAM.gov account?

A14. Nothing! There is never a fee. The United States federal government does not charge or require any fees to be registered into the System for Award Management, nor does it charge any fee to receive assistance from the Federal Service Desk, which is the help desk for SAM.gov.

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Q15. How do I update my SAM.gov registration?

A15. Instructions are provided on the SAM.gov website.

View the Quick Start Guide for Updating Entity Registrations (pdf)

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Q16. My SAM.gov unique entity identifier has changed and is no longer my DUNS number. What happened?

A16. On April 4, 2022, the unique entity identifier that was used across the federal government changed from the DUNS Number to the Unique Entity ID (generated by SAM.gov).

  • The Unique Entity ID is a 12-character alphanumeric ID assigned to an entity by SAM.gov.
  • As part of this transition, the DUNS Number has been removed from SAM.gov.
  • Entity registration, searching, and data entry in SAM.gov now require use of the new Unique Entity ID.
  • New entities can get their Unique Entity ID at SAM.gov and, if required, complete an entity registration.

Learn how existing registered entities can find their Unique Entity ID

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Q17. How do I change the administrator on the SAM.gov account?

A17. A notarized letter on city letterhead signed by the authorized signature authority (likely the mayor) is required to obtain access. A sample letter and instructions for submitting the request are found on the SAM.gov website.

Learn how to become the new administrator for your entity registration

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NEU Project and Expenditure Report

Q18. Where can I find the Project and Expenditure User Guide?

A18. This guide is available on the U.S. Treasury Department’s website.

View the April 2022 Project and Expenditure Report (pdf)

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Q19. Is there a video that walks through the reporting process?

A19. Yes! There is a 23-minute video that provides step-by-step reporting instructions for those electing the standard allowance.

View the video: State & Local Fiscal Recovery Funds: Project & Expenditure Reporting Part 1

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Q20. When is the Project and Expenditure Report due?

A20. April 30, 2022.

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Q21. What is the reporting period?

A21. March 3, 2021 to March 30, 2022.

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Q22. What is the standard allowance?

A22. Recipients may elect a “standard allowance” of $10 million to spend on government services through the period of performance. (March 3, 2020, to Dec. 31, 2024, or Dec. 31, 2026, for projects in process). Under this option, which is newly offered in the final rule, Treasury presumes that up to $10 million in revenue has been lost due to the public health emergency and recipients are permitted to use that amount (up to the full award amount but not to exceed the award amount) to fund “government services.” The standard allowance provides an estimate of revenue loss that is based on an extensive analysis of average revenue loss across states and localities, and offers a simple, convenient way to determine revenue loss, particularly for ARPA’s smallest recipients. All recipients may elect to use this standard allowance instead of calculating lost revenue using the formula. The standard allowance election must be made on the Project and Expenditure report due April 30, 2022. Those who do not elect this option by April 30, 2022, forgo the opportunity.

Recipients may use ARPA funds on government services up to the revenue loss amount, whether that be the standard allowance amount or the amount calculated using the formula approach. Government services generally include any service traditionally provided by a government unless Treasury has stated otherwise. Here are some common examples, although this list is not exhaustive:

  • Road building and maintenance, and other infrastructure
  • Health services
  • General government administration, staff, and administrative facilities
  • Environmental remediation
  • Provision of police, fire, and other public safety services (including purchase of fire trucks and police vehicles)

Government services is the most flexible eligible use category under the ARPA program, and funds are subject to streamlined reporting and compliance requirements. Recipients should be mindful that certain restrictions, which apply to all uses of funds, apply to government services as well. These restrictions include deposits into pension funds, debt service, replenishing financial reserves, settlements and judgments, or any projects that conflicts with or contravenes the purpose of the American Rescue Plan Act.

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Q23. What is the deadline to elect the standard allowance?

A23. This election is only available once and must be made on the Project and Expenditure Report due April 30, 2022.

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Q24. We haven’t spent any ARPA funds yet. Do we need to file the Project and Expenditure Report?

A24. Yes, the report is required even if no funds have been spent.

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Q25. How do I find the reporting portal?

A25. It is available on the U.S. Treasury website.

Access the reporting portal

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Q26. Once logged in to the portal, where do I find the Project and Expenditure Report?

A26. On the welcome page, click on “Go To Your Reports” at the bottom of the page.

ARPA reporting portal welcome page

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Q27. The SLFRF Compliance Reports list includes more than one report. Which one should I pick?

A27. Select Project and Expenditure Report by clicking on the pencil icon in the Provide Information column.

ARPA reporting portal: SLFRF Compliance Reports

Q28. My city is electing the standard allowance do I need to download the templates on the Introduction/Bulk Templates tab?

A28. No, you can move on to the next tab, Recipient Profile by clicking “next” at the bottom of the page.

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Q29. What do I need to do on the Recipient Profile tab?

A29. Verify that all information is accurate. If corrections are needed, enter them in the narrative box.

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Q30. Is an active SAM.gov registration required?

A30. Yes. You can file the Project and Expenditure Report if SAM.gov account is not active and should do so only if you are unable to successfully reactivate or register with SAM.gov by the report due date of April 30. It is important to file the Project and Expenditure report on time. If you are not registered in SAM.gov, select “No” from the drop-down menu. Two additional questions will populate the space below. These are yes/no questions. Select your answer from the drop-down menu.

ARPA reporting portal: SAM.Gov registration questions

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Q31. My city hasn’t made spending decisions yet. Do I need to make any entries on the Project Overview tab?

A31. Yes. For the question, “Does your jurisdiction have projects to report as of this reporting period?”, select “My jurisdiction has projects to report” or “My jurisdiction does NOT have projects to report.”

If no projects will be reported, provide a narrative describing the reason(s) your jurisdiction does not have approved projects at this time in the text field provided.

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Q32. Under the standard allowance do I need to enter a project for each project?

A32. You can, or you can enter all spending under one project.

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Q33. Can I skip the Subrecipient/Beneficiaries/Contractors tab, Subawards/Direct Payments tab, and Expenditures tab if my city elects the standard allowance?

A33. Yes. The standard allowance provides streamlined reporting. Move to the Recipient Specific tab.

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Q34. How do I elect the standard allowance on the April 30, 2022, Project and Expenditure Report?

A34. The election is made on the Recipient Specific tab. Select “Yes” from the drop-down menu following the question, “Is your jurisdiction electing to use the standard allowance of up to $10 million, not to exceed your total award allocation, for identifying revenue loss?”

ARPA reporting portal: Revenue Replacement Key Inputs

 

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Q35. My city will elect the standard allowance and intends to use all ARPA funds under this provision of the American Rescue Plan Act. Do I include ARPA funds received in 2021, plus the second allocation expected in the summer of 2022 in the “Revenue Loss Due to Covid-19 Public Health Emergency”?

A35. Yes. The total allocation the city will receive is displayed in the Report Information box found on the right-hand side of the screen in the Project and Expenditure Report portal. If the city intends to use the full allocation under the standard allowance, enter the allocation amount as it appears in the Report Information box.

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Q36. There is a question on the Recipient Specific page asking if any funds were deposited in a pension account. Is this an allowable use of ARPA funds?

A36. NEUs are not allowed to deposit ARPA funds in a pension account. The answer should be “no.”

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Q37. There is a narrative box on the Recipient Specific page where an explanation of how revenue replacement funds were allocated to government services is requested. What if my city hasn’t committed funds?

A37. Enter as much information as you have available. If the council hasn’t committed funds, then explain that. If some funds have been spent and others are uncommitted, write a short narrative describing the spending and end with an explanation that decisions are pending on the remaining balance.

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Q38. After reading the Statement on the Certification tab and clicking on “Certify and Submit,” how do I know my report was submitted properly?

A38. You will see a pop-up box that states: “Are you sure you want to submit?” Click “Submit.” You then will see a green bar across the top of the screen that reads “Success … Your report has been submitted.” If you don’t see this message, scroll to the top of the screen and correct the items listed. Then, go to the Certification tab and click “Submit.” Your report is successfully submitted when the green bar appears.

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Q39. How do I make a correction to the Project and Expenditure Report?

A39. After a recipient’s submission has been certified and submitted in the system by the Authorized Representative for Reporting, it can be corrected in the portal by selecting the “Unsubmit” button. Recipients may unsubmit, then resubmit, their Project and Expenditure Report any time before the reporting deadline.

ARPA reporting portal: Report Information

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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