Local Government ARPA Resources
This page was created in March of 2020 to provide a means for LGC staff to share and communicate important and new information on topics related to COVID and local government finance. We've retained that information on this page for reference, but have also added additional information on ARPA funds and related guidance. We hope that this information is helpful to our local governments in North Carolina, but please reach out to our staff if you have any questions.
North Carolina Resources
- NC Pandemic Recovery Office: ARPA Information and Resources
- NC Pandemic Recovery Office: Video presentations for NEUs offering guidance on applying for and appropriate use of ARPA funds as well as guidance on administrative issues.
- North Carolina League of Municipalities: ARPA Funding
*This link to the NCLM webpage provides information on ARPA funds and city-by-city estimates of the amount of ARPA distributions; these estimates were released by Congressional staff on March 8, 2021. Please be sure to read all of the information on the NCLM site regarding the estimates.
- UNC Environmental Finance Center: Using Local Fiscal Recovery Funds for Water, Wastewater, and Stormwater Infrastructure Projects
- UNC School of Government: Premium Pay Program Checklist
- UNC School of Government: “Basics of American Rescue Plan Act” webinar series
U.S. Treasury Resources and Guidance
- U.S. Treasury: Updated Final Rule FAQs (as of April 27, 2022)
- U.S. Treasury: Recipient Reporting and Compliance Guidance
- U.S. Treasury: SLFRF Final Rule
- U.S. Treasury: SLFRF Final Rule: Overview
- U.S. Treasury: Recipient Compliance and Reporting Responsibilities
- U.S. Treasury: Compliance and Reporting Guidance: State and Local Fiscal Recovery Funds (November 15, 2021)
- NC Pandemic Recovery Office: Reporting to Treasury on Local Fiscal Recovery Funds – Where Do I Start?
- U.S. Treasury: Information on the Conclusion of the Public Comment Period and the Interim Final Rule
- U.S. Treasury: Webinar (YouTube): State & Local Recovery Fund: Submitting Interim Reports Using Treasury's Portal
- U.S. Treasury: Treasury Portal - Recipient Reporting User Guide
- U.S. Treasury: FAQs on ARPA Funding (updated frequently – please check date of document)
- U.S. Treasury: Coronavirus State and Local Fiscal Recovery Funds Fact Sheet
- U.S. Treasury: Guidance on Distribution of Funds to Non-Entitlement Units (NEUs) of Local Government
- U.S. Treasury: Pre-Award Guidance
- U.S. Treasury: Recipient Compliance and Reporting Responsibilities
- U.S. Treasury: Recipient Compliance and Reporting Responsibilities Guidance
LGC Staff Blogs
- LGC Staff Blog: NEUs should WAIT for U.S. Treasury Guidance
- LGC Staff Blog: October 31 ARPA Reporting Deadline
- LGC Staff Blog: Paying Bonuses or Incentives to Employees to Encourage Vaccination
- LGC Staff Blog: ARPA Funding Initial Reporting Requirements
- LGC Staff Blog: Yellow Book Standards
- LGC Staff Blog: New ARPA Guidance and Resources for Local Governments
- LGC Staff Blog: Help Available for Residents Behind on Rent and/or Utility Bills
- LGC Staff Blog: ARPA Funds Accounting, Auditing, and Budgeting Guidance
UNC Coates' Canons Blogs
- UNC SOG Coates' Canons Blog: Supplanting Salaries and Benefits with American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds
- UNC SOG Coates' Canons Blog: American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Funds (ARP/CSLFRF): The Standard Allowance
- UNC SOG Coates' Canons Blog: Design-Build Contracting in North Carolina Using Coronavirus State and Local Fiscal Recovery Funds
- UNC SOG Coates' Canons Blog: American Rescue Plan Act of 2021: Coronavirus State & Local Fiscal Recovery Funds Final Rule — Spending Funds for General Government Purposes
- UNC SOG Coates' Canons Blog: American Rescue Plan Act of 2021: Allowable Costs and Cost Principles (Including Sample Policy and Implementation Tools)
- UNC SOG Coates' Canons Blog: American Rescue Plan Act of 2021 (ARP/CLFRF): Using ARP/CLFRF to Provide Premium Pay for Local Government Employees
- UNC SOG Coates' Canons Blog: Will President Biden’s Emergency Vaccination-or-Weekly-Test Mandate Apply to Local Government Employers?
- UNC SOG Coates' Canons Blog: American Rescue Plan Act of 2021 (ARP): US Treasury's Reporting Requirements and Deadlines
- UNC SOG Coates' Canons Blog: American Rescue Plan Act of 2021 (ARP): Local Government Expenditures of ARP funds for General Government Purposes
- UNC SOG Coates' Canons Blog: American Rescue Plan Act of 2021: Funding Updates for NC Local Governments
- UNC SOG Coates' Canons Blog: American Rescue Plan Act of 2021: Local Government Authority to Expend their Allocations
- UNC SOG Coates' Canons Blog: Implementing the ARPA COBRA Subsidy and Claiming Your Tax Credit
- UNC SOG Coates' Canons Blog: American Rescue Plan: Local Government Funding for Affordable Housing Development
- UNC SOG Coates' Canons Blog: Budgeting for American Rescue Plan Act Funds
Information on Coronavirus Relief Funds
The new NC Pandemic Recovery Office (NC PRO) now has a website with application forms and information, including a comprehensive FAQ for counties regarding their CRF distributions. County officials should direct questions to email@example.com.
See also a new SOG Coates' Canons blog post on using county CRF funds to support small businesses.
LGC Blog Posts
- LGC Staff Blog: 2020 Year End Coronavirus Relief Fund (CRF) Reporting
- LGC Staff Blog: Updated Accounting and Reporting Guidance for CARES Funding
- LGC Staff Blog: Audit Guidance for CARES Act Funding
- LGC Staff Blog: Accounting and Reporting Guidance For CARES Funding and the COVID-19 Pandemic
Information for Water/Wastewater Systems
- UNC SOG Coates' Canons Blog: Now What? Utility Billing and Collections Post Executive Orders 124/142
- LGC Staff Blog: Preparing for the Expiration of EO 142
- Information on Utility Reporting Required by EO 124: NC Utilities Commission Website (see the March 31, 2020 entry in the red "Alert" box).
- LGC Staff Blog: Governor Cooper Extends Executive Order 124
- NC Governor Roy Cooper's Executive Order 142 extending the requirements of EO 124 regarding the prohibiiton of utility shut offs.
- NC Governor Roy Cooper's Executive Order No. 124 Prohibiting Utility Shut-offs, Late Fees and Reconnection, and other directives affecting the state's citizens
- UNC SOG/EFC/DST Webinar (Recording): Executive Order 124 and What it Means for Local Government Utility Providers
- UNC SOG Coates' Canons Blog: Governor's EO 124 Prohibits Local Government Utility Disconnections and Late Fees and Mandates New Reporting Requirements
Please note that the resources listed below discuss a variety of issues related to water/wastewater systems; some of the content may no longer be applicable following the issuance of Executive Order No. 124.
- UNC SOG Environmental Finance Blog: Financial Implications of COVID-19 for Water and Wastewater Utilities
- UNC SOG Webinar on Water/Wastewater Utilities Operations During COVID-19: Available on-demand at https://vimeo.com/400376489
- UNC SOG Coates' Canon’s blog: How Interim Budgets Might Impact Tax Collections
- UNC SOG Coates’ Canons Blog: Taxes, Reappraisals, and Budgets in the COVID-19 Era
- UNC SOG Coates’ Canons Blog: Taxes in Troubling Time
- LGC Staff Blog: Budgeting in Uncertain Times
- UNC SOG Death and Taxes Blog: The COVID-19 Crisis and How North Carolina Local Governments are Budgeting For It
- LGC Staff Blog: County Medicaid Hold Harmless Payments Impacted by COVID-19
- LGC Staff Blog: Should You Consider Adopting an Interim Budget for a Portion of the 2020-2021 Fiscal Year?
- LGC Staff Resource: Interim Budgets: Talking Points for Finance Officers
- North Carolina General Statute 159-16: Interim Budget
- UNC SOG Coates’ Canons Blog: Interim Budget
- UNC SOG Coates’ Canons Blog: Local Government Budgeting Options when Revenue Streams are Uncertain
- Opportunity Insights Economic Tracker: OSBM-recommended source for retail spending trend data, which can be indicative of sales tax revenue trends and may give you revenue projection assistance. Users should click on “explore the data” at the bottom of the page to get NC information.
Financial Reporting and Auditing
- Disclosure Information: Visit our Continuing Disclosure webpage for guidance for local governments that are issuers of municipal debt.
- GASB's Emergency Toolbox: a good resource to help you identify reporting considerations needed for your 2020 and potentially 2021 financial reporting
Employment and Leave Issues for Local Government
- UNC SOG Coates' Canons Blog: IRS Issues Guidance on the Employee Social Security Tax Deferral
- IRS Notice 2020-65: Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic
- SLGFD Memorandum 1126: Accounting for Termination Benefits
- Internal Revenue Service: Deferral of Employment Tax Deposits and Payments through December 31, 2020 (please note: local governments are not eligible to participate in the Paycheck Protection Program referenced in this article)
- LGC Staff Blog: Updates to UNC SOG Blog Post “Highlights of the U.S. Department of Labor’s FFCRA Regulations”
- UNC SOG Coates' Canons Blog: Highlights of the U.S. Department of Labor’s Final FFCRA Regulations (Updated 4/22/2020)
- UNC SOG Coates' Canons Blog: How the Paid Sick Leave Provisions of the Families First Coronavirus Response Act Affect Government Employers (Updated 3/31/2020)
- UNC SOG Coates' Canons Blog: Which Tax and Retirement Deductions Must be Taken from FFCRA Emergency Paid Leave (Updated 3/31/2020)
- UNC SOG's Diane Juffras Q&A Session (Recording): Employment Law and the Impacts of COVID-19
- U.S Department of Labor: Guidance on Paid Sick Leave And Expanded Family and Medical Leave Under The Families First Coronavirus Response Act
FEMA and Procurement Guidance
- LGC Staff Blog: FEMA Public Assistance Program Available for COVID-19 Emergency Expenses
- UNC SOG Coates' Canons Blog: School of Government COVID-19 Procurement Resources - We're Here to Help!
- FEMA: Coronavirus Response Information
- UNC SOG Webinar (Recording): “It Depends … “ – A COVID-19 Purchasing and Contracting Q&A Session with Connor and Norma
Public Meetings and Hearings
- North Carolina Attorney General: Advisory Letter Regarding the Ability for Local Public Bodies to Conduct Open Meetings Electronically (link via NCLM website)
- UNC SOG Coates' Canons Blog: Meetings and Public Hearings Under the Coronavirus State of Emergency
- UNC SOG Coates' Canons Blog: Can We Really Ban In Person Attendance at Board Meetings During the Coronavirus Emergency
- UNC SOG Coates' Canons Blog: Electronic Meetings During the COVID-19 Emergency: Recommended Practices