BASIC COMPLIANCE | Sample policies that must be adopted by all counties and municipalities, regardless of how much funding they received or how they expend their ARP/CSLFRF funds.
Per 2 CFR Part 200.303, a local government must develop and implement effective internal controls to ensure that funding decisions under the SLFRF award constitute eligible uses of funds, and document determinations. The eligible use policy provides details allowable and prohibited expenditures and prescribes a process for approving and documenting ARP/CSLFRF-eligible projects.
part of Basic Compliance
Download Sample Eligible Use Policy as a Word document
Per 2 CFR Part 200.303, a local government must develop and implement effective internal controls to ensure that funding decisions under the SLFRF award constitute eligible uses of funds, and document determinations. The eligible use policy provides details allowable and prohibited expenditures and prescribes a process for approving and documenting ARP/CSLFRF-eligible projects.
part of Basic Compliance
Download Sample Eligible Use Policy as a Word document
The expenditures for each eligible ARP/CSLFRF project are comprised of cost items. Typical cost items include compensation and fringe benefits, materials and supplies, equipment and other capital, consultants/professional services, audits, communications, insurance, maintenance and repair, and rental costs. To ensure that the cost items within an eligible project are proper, a local government must adopt and implement an allowable costs and cost principles policy. That policy will accomplish three different goals: (1) General review that a cost item is reasonable, allowable, allocable, consistently treated, and properly documented; (2) Identification of direct or indirect cost allocation for administrative expenses; and (3) Specific review of certain identified cost items, for special treatment, justification, and/or documentation. (Note that some aspects of this policy will not apply to Revenue Replacement expenditures.) Learn more about the sample allowable cost policy in this explanatory blog post >> Blog Post
part of Basic Compliance
Download Sample Allowable Cost Policy as a Word document
The expenditures for each eligible ARP/CSLFRF project are comprised of cost items. Typical cost items include compensation and fringe benefits, materials and supplies, equipment and other capital, consultants/professional services, audits, communications, insurance, maintenance and repair, and rental costs. To ensure that the cost items within an eligible project are proper, a local government must adopt and implement an allowable costs and cost principles policy. That policy will accomplish three different goals: (1) General review that a cost item is reasonable, allowable, allocable, consistently treated, and properly documented; (2) Identification of direct or indirect cost allocation for administrative expenses; and (3) Specific review of certain identified cost items, for special treatment, justification, and/or documentation. (Note that some aspects of this policy will not apply to Revenue Replacement expenditures.) Learn more about the sample allowable cost policy in this explanatory blog post >> Blog Post
part of Basic Compliance
Download Sample Allowable Cost Policy as a Word document
Local government-recipients of ARP/CSLFRF funds are required to meet legal requirements relating to nondiscrimination and nondiscriminatory use of the Federal funds. A local government may not deny benefits or services, or otherwise discriminate on the basis of race, color, national origin (including limited English proficiency), disability, age, or sex (including sexual orientation and gender identity), in accordance with federal law. A local government must adopt and implement a written nondiscrimination policy to ensure compliance with these requirements.
part of Basic Compliance
Download Sample Civil Rights Compliance Policy as a Word document
Local government-recipients of ARP/CSLFRF funds are required to meet legal requirements relating to nondiscrimination and nondiscriminatory use of the Federal funds. A local government may not deny benefits or services, or otherwise discriminate on the basis of race, color, national origin (including limited English proficiency), disability, age, or sex (including sexual orientation and gender identity), in accordance with federal law. A local government must adopt and implement a written nondiscrimination policy to ensure compliance with these requirements.
part of Basic Compliance
Download Sample Civil Rights Compliance Policy as a Word document
A local government must comply with both state and federal conflict of interest laws and regulations in expending ARP/CSLFRF funds for contracts and subaward agreements. This conflict of interest template guides a local government in drafting and implementing a sufficient conflict of interest policy.
part of Basic Compliance
Download Sample Conflicts of Interest Policy as a Word document
A local government must comply with both state and federal conflict of interest laws and regulations in expending ARP/CSLFRF funds for contracts and subaward agreements. This conflict of interest template guides a local government in drafting and implementing a sufficient conflict of interest policy.
part of Basic Compliance
Download Sample Conflicts of Interest Policy as a Word document
part of Basic Compliance
Download Sample Records Retention Policy Addendum as a Word document
part of Basic Compliance
Download Sample Records Retention Policy Addendum as a Word document
A local government must budget all funds, including grant funds, before obligating and expending them. The grant project ordinance, authorized by G.S. 159-13.2, is the best budgeting vehicle for grant funds. This sample grant project ordinance provides a template for budgeting ARP/CSLFRF funds. For more grant project ordinance examples, see this blog post.
part of Basic Compliance
Download Sample Grant Project Ordinance as a Word document
A local government must budget all funds, including grant funds, before obligating and expending them. The grant project ordinance, authorized by G.S. 159-13.2, is the best budgeting vehicle for grant funds. This sample grant project ordinance provides a template for budgeting ARP/CSLFRF funds. For more grant project ordinance examples, see this blog post.
part of Basic Compliance
Download Sample Grant Project Ordinance as a Word document