Toolkit
ADVANCED COMPLIANCE IMPLEMENTATION TOOLS | Tools we’ve created to help local governments receiving over $10 million in ARP/CSLFRF funds to comply with applicable policies.
Sample Contract Terms Compliant with Uniform Guidance Procurement Requirements
part of Advanced Compliance Implementation Tools
Employee Personnel Activity Report Form
part of Advanced Compliance Implementation Tools
Use this form to record time spent working on grant-funded project(s)).
part of Advanced Compliance Implementation Tools
Use this form to record time spent working on grant-funded project(s)).
ARP Program Income | PowerPoint Presentation
Program Income for Water & Wastewater Projects | Because some water and wastewater projects are funded in whole or in part with ARP/CSLFRF will cause new fee for service income to be generated during the grant term, Uniform Guidance program income requirements may apply. | This presentation provides guidance on what constitutes program income, when program income applies, and how to manage, obligate, and expend it during the grant term.
ARP/CSLFRF: The Basics | PowerPoint Presentation
ARP/CSLFRF Property Management | PowerPoint Presentation
ARP/CSLFRF Davis Bacon Wages | PowerPoint Presentation
ARP/CSLFRF 2024 Deadlines | PowerPoint Presentation
Guidance | ARP/CSLFRF 2024 Project & Expenditure Reporting Checklist: 6 Steps to Success
For units receiving $10M or less ARP funds and spending all through the Revenue Replacement category, this checklist guides through steps needed to ensure unit's ability to upload the April 2024 Project & Expenditure (P&E) Report based on the latest Treasury guidance.
Guidance | ARP/CSLFRF Reporting Portal Tutorial for $0-$10M Units
Portal Tutorial | This manual is designed to aid North Carolina counties and municipalities that have received funding from the American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds in navigating the Treasury portal for annual reporting. Its purpose is to guide them in certifying and submitting the April 2024 Project & Expenditure Report through the U.S. Department of the Treasury’s submission portal. This manual is especially designed for local governments with ARP/CSLFRF allocations between $0 and $10,000,000.
Presentation | ARP/CSLFRF 2024 Obligation Deadline
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.
ARP/CSLFRF Sample Eligible Use Policy
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
ARP/CSLFRF Sample Allowable Cost Policy
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
ARP/CSLFRF Sample Nondiscrimination (Civil Rights Compliance) Policy
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
ARP/CSLFRF Sample Conflicts of Interest Policy
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
ARP/CSLFRF Sample Records Retention Policy Addendum
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
ARP/CLSFRF Sample Grant Project Ordinance
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
Statutes
Blog Posts
American Rescue Plan Act of 2021 (ARP): State Law Authority To Expend ARP Funds
Update: On January 6, 2022, the U.S. Department of the Treasury issued the Final Rule, which governs the eligible uses of Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) under the American Rescue Plan Act (“ARPA”). The Final Rule makes several key changes to the Interim Final Rule, inclu …
Raising the Federal Micro-Purchase Threshold: Self-Certification for Units of Local Government in North Carolina
On August 13, 2020, the Office of Management and Budget (“OMB”) published revisions to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 C.F.R.
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Finance in Five
ARP Basics | Comprehensive Overview Session
This video provides a comprehensive overview of the American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund. It provides a framework for the grant program, introduces eligible expenditure categories, and details basic and more advance compliance requirements. All local governments must follow basic compliance. Local governments who received over $10 million in their own ARP/CSLFRF monies and expending funds outside the revenue replacement category and many local governments receiving grants of State ARP/CSLFRF funds must also adhere to advance compliance requirements. (Note that the run time on this video is approximately 2 hours.)