Kentucky Association of Counties

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Kentucky Association of Counties


County Champion


ARPA Project and Expenditure Report due April 30

By Kayla Carter Smith, Policy Analyst
All counties who received funding from the American Rescue Plan Act (ARPA) Fiscal Recovery Fund must submit a Project and Expenditure (P&E) Report through the U.S. Treasury portal by April 30, 2022.

Counties are required to make a one-time decision on this report to either take the $10 million revenue loss standard allowance or calculate revenue loss. 

If your county is having an issue or are unable to submit your P&E Report, email both and and cc: with a description and screenshot of what the problem is. Treasury is experiencing a high volume of messages about problems from recipients so there may be a delay in their response. Save or screenshot a date stamped email of your messages to Treasury. 

Treasury has stated that if your county has sent an email to Treasury outlining why you are unable to submit your P&E Report, you will not be penalized if you submit after April 30, 2022, if your problem is not addressed prior to that date. 

NACo has provided steps for claiming the $10 million standard allowance:

  1. Go to the “Project Overview” section
  2. Choose 6 – Revenue Replacement – under the “Project Expenditure Category Group”
  3. Choose EC 6.1 – Provision of Government Services – under the “Project Expenditure Category”
  4. Enter in Project Name
    • If your county has not yet signed a contract, obligated or expended funds, select “My jurisdiction has no projects”
  5. Enter Recipient Project ID#
  6. Enter Total Cumulative Obligations
  7. Enter Total Cumulative Expenditures
  8. Enter Program Description
  9. Skip the following modules:
    • Subrecipients/beneficiaries/contractors
    • Subawards/direct payments
    • Expenditures
  10. Go to the “Recipient Specific” module 
  11. Choose “Yes” under “Is your jurisdiction electing to use the standard allowance of up to $10 million, not to exceed your total allocation, for identifying revenue loss?”
  12. Enter in the amount you would like to claim in the field below “Revenue Loss Due to COVID-19 Public Health Emergency”
    • For counties that receive less than $10 million in ARPA Recovery Funds and want to allocate the entirety of your allocation towards revenue loss, enter in your total allocation (total of first and second tranche) into this field
  13. Provide a description of how revenue replacement funds were allocated to government services.


NACo Reporting Webinars:

Part 1: U.S. Treasury Webinar on Reporting Guidelines for the State and Local Fiscal Recovery Funds

Part 2: Overview of U.S. Treasury Webinar on Project and Expenditure Reports for ARPA Recovery Funds

Treasury Resources:

April 2022 Project and Expenditure Report User Guide

Webinar: Reporting under Revenue Replacement 

Webinar: Project & Expenditure Reporting Pt. II (all other expenditure categories)



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