The Coronavirus State and Local Fiscal Recovery Fund (Recovery Fund) was authorized under the American Rescue Plan Act (ARPA) and provides $65.1 billion to every county, parish and borough in America. As part of the program, recipients are required to submit reports to the U.S. Department of Treasury (Treasury), which has been tasked with overseeing the implementation and administrated of the program.

On January 31, 2022, the first quarterly Project and Expenditure Report is due for counties that have certified for Recovery Funds and have either a population that exceeds 250,000 residents or received over $10 million in Recovery Funds. Treasury announced that it will be issuing a complete user guide for Project and Expenditures Report in the coming days to help assist counties in completing these reports.

For counties that are required to submit the first quarterly report on January 31, 2022, this initial report will cover three calendar quarters from March 3, 2021, to December 31, 2022.

For more information on reporting requirements and deadlines for the Fiscal Recovery Fund, please review Treasury’s Compliance and Reporting Guidance. The compliance and reporting guidance also provides important information on how to track Fiscal Recovery Fund expenditures and how counties can ensure subrecipients are in compliance with these requirements.

NACo will continue to closely monitor the Fiscal Recovery Fund and update members as additional information becomes available. Counties can stay apprised of updates on the Fiscal Recovery Fund by visiting NACo’s State and Local Fiscal Recovery Fund Resource Hub.