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American Rescue Plan Act

*** Less than 11 days left to obligate ARPA funds. ***

 

DECEMBER 31, 2024

Time is running out.   

 
Are your ARPA funds actually "obligated"?

All ARPA funds must be "obligated" this year by December 31st. Any ARPA funds not obligated by December 31st must be returned to Treasury. 

  • Just transferring your ARPA funds into your general fund without specifying an offsetting expenditure (example: "ARPA funds are being used to pay for payroll expenses for the period XX/XX/XXXX- XX/XX/XXXX") does not meet the definition of obligated. 
  • “Allocating," "appropriating,” “designating,” “setting aside,” “reserving,” etc. your ARPA funds does not meet the definition for obligated!  

If your municipality has remaining ARPA funds that are not obligated (aka under a signed contract or purchase order) the you should contact VLCT for help creating a plan to ensure you keep every penny of your ARPA funds. There are solutions that we can help you find. Email us: arpa@vlct.org.

ARPA Reporting

Only happens one-time each year in April*

 

All Vermont's towns, cities and villages (with the exception of Burlington) that received ARPA funds from the U.S. Department of the Treasury are considered an "NEU" (non-entitlement unit), and only reports on funds one time each year in April.  If your municipality has been receiving emails from Treasury (SLFRF@treasury.gov) about the obligation deadline that include information about reporting, please know you will not need to report again until April 2025.  

*for all municipalities except Burlington.

 
ARPA: Single Audit? Or Alternative Compliance Examination Engagement (ACEE)?  

If your professional auditor is not familiar with the nuances of your local ARPA award, please share this Resource item with them.

 

About ARPA

The American Rescue Plan Act of 2021 established the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF, aka ARPA) which provides $350 billion to state and local governments for the response to and recovery from the COVID-19 pandemic. Of Vermont’s $1.25 billion share, over $200 million was allocated to municipalities.

Legislative bodies have discretion and flexibility over how to spend their local ARPA funds. VLCT encourages its members to take their time, be thoughtful, and plan strategically. 

 

VLCT extends our thanks to the Vermont Legislature and Governor Phil Scott. Their support allowed VLCT to establish the ARPA Assistance and Coordination Program to support Vermont’s towns, cities, and villages that chose to accept ARPA funding.  

  • Vermont Municipal Clerks & Treasurers Association (VMCTA) Conference, September 21, 2022 - ARPA Fund Accounting presentation.  
  • Local ARPA General Information for Towns, Cities and Villages - June 2022 (editable PowerPoint format; PDF can be found HERE)
  •  Treasury's ARPA Reporting Data - View the actual data that was entered for Project & Expenditure Reports during the April 30, 2022 reporting to the U.S. Department of the Treasury.  It includes Vermont's NEUs (non-entitlement units of government), metropolitan areas (Burlington and South Burlington), as well as the State of Vermont.  All public reporting can be found on Treasury's "Recipient Compliance and Reporting" webpage (scroll almost to the bottom of the page). 
    • Vermont ARPA April 30, 2022
    • Vermont ARPA April 30, 2023
    • Vermont ARPA April 30, 2024 
      • Excel file for Vermont data HERE.
      • Excel file for national data  HERE. 
      • Dashboard (HERE) - To find information on Vermont's local governments select/filter for the following:
        • Select "Projects" from the tabs at the top of the page.
        • Filter for:
          • State/Territory - Vermont
          • Expenditure Category Group - All
          • Expenditure Category - All
          • Recipient Type - Local Government (filter for 
          • Recipient Report Tier - All (includes Burlington [Metro] and all others {NEUs])
          • Recipient Name - All
  • ICMA ARPA Local Fiscal Recovery Fund Spending Priorities Survey ICMA surveyed local government chief administrative officers (CAOs) in September 2021 about their priorities for utilizing the American Rescue Plan Act (ARPA)’s Local Fiscal Recovery Funds (FRF). Nearly 600 town, city, and county managers responded. Responses include local governments with populations ranging from less than 2,500 to over one million; two thirds came from communities of 25,000 or fewer residents, which fall under the U.S. Treasury definition of “Non-entitlement Units” (NEUs, i.e., local governments typically serving a population of under 50,000). Direct FRF recipients include counties and metropolitan citie

Framework

Planning Framework for Maximum Impact and Best Use of Municipal ARPA Funds