The live session was held on April 11, 2022. To register for the on demand version, click HERE and you will gain access to the recording and materials.

US Treasury issued the Final Rule implementing the Coronavirus State and Local Fiscal Recovery Fund program of the American Rescue Plan Act of 2021 (ARP/CSLFRF) on January 6, 2022. There are several significant changes from the Interim Final Rule (IFR), as well as clarifications and a few new limitations. One of the biggest changes is the addition of the standard allowance option. By electing the standard allowance, a local government may claim up to $10 million, or its entire allotment, whichever is lower as revenue replacement without having to demonstrate any revenue loss. This is great news, because the revenue replacement category expands expenditure authority to include almost any expenditure authorized by state law and it reduces a unit’s documentation and reporting burden. It does not, however, exempt a local government from the grant award terms or the federal Uniform Guidance compliance requirements. There are strategic actions a local government may take to further reduce (but not eliminate) its compliance burden.

This course will help a local government navigate the standard allowance. It will provide step-by-step budgeting, tracking, and reporting guidance. It will introduce sample policies and procedures and help local government officials tailor those to suit their specific needs. It will further present examples on how local governments can maximize the benefit of these one-time federal funds while minimizing their compliance burdens. The course is geared to small to mid-sized local governments who are planning on taking the standard allowance and expending all of their ARP/CSLFRF funds as revenue replacement or as a combination of revenue replacement and premium pay. The course is also for you if your local government is just starting to navigate all of this and needs to learn more about the standard option.

We will cover the following:

• Adopting and amending a grant project ordinance (including sample journal entries)
• Authorized expenditures and their various reporting and compliance requirements
• Completing the project and expenditure report (due April 30, 2022)
• Adapting and implementing the required compliance and internal control policies

The course has three parts:

1. A series of short video overviews (totaling about 1 hour in content and to be viewed ahead of the in person training)
2. April 11, 2022 (8am-5pm): One-day live training over Zoom
3. April 18-29, 2022: Daily Zoom Help Desk Office Hours, allowing local governments to drop in for help with implementation issues and completing the project and expenditure report