Distribution of Funds
First Tranche Redistribution: Townships should expect to receive an email notification from the PA Office of the Budget (RA-OBEfirstname.lastname@example.org) with the redistribution of the first tranche of the ARP funds. These are remaining ARP Funds allocated to NEUs who were unresponsive in requesting funding. The email will have Assignment: NEU1A and will be from Agency: Community and Economic to be paid out on July 15, 2022.
Second Tranche: The second and final tranche of ARP dollars to Pennsylvania NEUs will be distributed on September 9, 2022 by State Treasurer Stacy Garrity to the account that DCED has on file. This amount will match the amount received in the first tranche distribution and in the reallocation dollars from NEUs that opted out of the ARP program.
SAM.gov Renewal: SAM.gov registration is required for American Rescue Plan funds as well as other federal funding (including disaster aid). Renewals must be completed each year on the SAM.gov website. If you have any questions, concerns, or issues while renewing your SAM registration, please contact the Federal Service Desk at 866-606-8220.
Incorporation Information: SAM.gov registration now requires municipalities to provide written documentation of their incorporation in order to register, renew, and apply for feral grants. The Pennsylvania State Archives has a webpage dedicated to incorporation dates and official names for all Pennsylvania municipalities organized by County. The Archives office has also prepared a guide to help municipalities to locate their incorporation documents or approved documentation.
Reporting: All award recipients are required to file a Project and Expenditure Report each year. The first annual report was due on April 30, 2022 and covered activity from March 3, 2021 through March 31, 2022. If you have not submitted your report, please do so as soon as possible.
Town Hall – Project and Expenditure Report: On April 12 and April 13, PSATS staff offered a Town Hall to demonstrate navigating through the portal and the process for electing the standard allowance for lost revenues. To view the recording of the Town Hall, click here. To view the slides, click here.
PSATS Project and Expenditure Report Guidance: Updated April 2022, provides step by step instructions to townships on completing the Project and Expenditure Report, including electing the standard allowance. Click here to view PSATS quick guide on How to File Project and Expenditure Report.
Below are links to resources related to the annual report. Please note that provisions in these documents refer to non-entitlement units, which are municipalities with populations of less than 50,000. Most townships are classified as non-entitlement units or NEUs.
- Townships may access the U.S. Treasury’s portal website at https://portal.treasury.gov/compliance using your login.gov account credentials. This is the same login and password as your SAM.gov account and the Federal CDL Drug & Alcohol Clearinghouse. As an alternative, townships may create an id.me account to access the U.S. Treasury’s portal website.
- Login.gov User’s Guide: U.S. Treasury document showing how to login to your account and take the first steps to link your account. Please note that you need to use the very first link to login via login.gov. If you have technical issues with your account, please email email@example.com. and copy PSATS Policy/Research Analyst Katie Lizza at firstname.lastname@example.org.
- NEU and Non-UGLGs Agreements and Supporting Documents User Guide: This U.S. Treasury document begins where the Login.gov User’s Guide ends and describes how to set accounts, assign reporting roles, and provide required documentation on the use of the funds.
- Project and Expenditure Report User Guide: Detailed explanation of the Annual Project and Expenditure Report. Note that some of these provisions only apply to states and larger entities, not townships. Start on page 26 for an explanation for how to report lost revenue using the $10 million standard allowance.
PSATS Treasury Portal Guidance: Updated February 2022, PSATS Treasury Portal Guidance provides step by step instructions to townships on accessing Treasury’s portal, assigning roles, and uploading required documents. Click here for the PSATS Portal Guidance.
The Final Rule
PSATS ARP Fact Sheet: Updated January 2022, PSATS American Rescue Plan Fact Sheet provides guidance to townships about their options under Treasury’s Final Rule for the ARP. Click here for the PSATS ARP Fact Sheet.
Town Hall – Final Rule: On January 20, PSATS staff offered a Town Hall on the Final Rule for the American Rescue Plan and the significant new flexibility it provides. To view the recording of the Town Hall, click here. To view the slides, click here.
Final Rule: The U.S. Department of the Treasury has released the final rule for the American Rescue Plan funds. Of note, the final rule includes a simplified lost revenue provision that gives each local government a $10 million standard allowance for lost revenues. This means that the first $10 million of your ARP dollars (not to exceed your award amount) can be spent on nearly anything that would normally be spent from your general funds, including roads and bridges.
To view the new rule and many other documents about it and the implementation of the final rule, click here.
Links to Resources
Treasury Links: Treasury has compiled many documents about the final rule and how it applies. While these documents are all available at the link above, they are not all easy to find.
- Overview of the Final Rule: 44-page document provides an overview of the Final Rule.
- Final Rule: The new document provides responses to comments and detailed explanations of the rule. Note that the actual language of the Final Rule begins on page 109. The rule is now formatted for publication in the Federal Register.
- U.S. Treasury Recorded Webinar on Final ARP Rule: Recorded webinar by U.S. Treasury staff on the Final Rule.
- U.S. Treasury Recorded Webinar Slide Presentation: Slide presentation for U.S. Treasury webinar above.
- FAQs on Final Rule: (Updated July 2022) Frequently Asked Questions and Answers provided by U.S. Treasury explaining the allowable expenses and reporting under the Final Rule.
- SLFRF Compliance and Reporting Guidance: This document (updated June 2022) provides an overview of reporting requirements for all award recipients and compliance requirements under each project category.
Treasury has communicated that they plan to release additional supplemental materials and guidance related to the final rule.
Accounts: DCED recommends using 352.53 or 352.530, Federal Entitlements to Governmental Units, from the Chart of Accounts for this new revenue source. It is recommended that the funds be transferred into a separate interest-bearing account. Accounts for expenditure should follow the Chart of Accounts.
PSATS Premier Partner: PSATS’ Premier Partner, Zelenkofske Axelrod LLC, will work with your township to find eligible uses for the funds that benefit your community and help you navigate federal compliance and reporting requirements. The company can ensure that an eligible use meets the program requirements and that your documentation is complete. There is an additional fee for this service, which is an eligible use of the ARP funds, and the company is offering discounted pricing to PSATS members. To learn more, contact Cory Johnson at email@example.com or call (717) 561-9200, ext. 5300
Click here for a sample budget resolution.