IACC Welcomes the long-awaited Launch of Treasury’s Coronavirus State and Local Fiscal Recovery (CSLFR)Funds Guidance.

US Treasury Guidance for the American Rescue Plan Act 

On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 (H.R. 1319) into law. The $1.9 trillion package, based on President Biden’s American Rescue Plan, is intended to combat the COVID-19 pandemic, including the public health and economic impacts. As part of the $362 billion in federal fiscal recovery aid for state and local governments, $65.1 billion is provided in direct aid to counties and an additional $1.5 billion for public land counties.

Please refer to the below links for the Updated NACO analysis of the ARP funding and estimated amount of funding for your county:
NACO Analysis of the American Rescue Plan Act Updated
County-Level Estimates for each County


The Indiana State Board of Accounts is requiring each local unit that receives an allocation from the Coronavirus Local Fiscal Recovery Fund under Section 603 of the Social Security Act, as added by Section 9901 of the ARP, to establish by ordinance a separate local grant fund called the ARP Coronavirus Local Fiscal Recovery Fund. The Directive Stated that for a county, the ARP grant fund must be established by ordinance of the County Commissioners. The ordinance should reference a plan that will provide the details for the use of these funds. Additionally, before money in the fund is disbursed, the fiscal body must appropriate the money in the fund for a use consistent with Section 603(c) as stated in the adopted ordinance and the plan. This will be very beneficial for Indiana Counties to show we can be very prudent with this funding and use it to make a difference in our communities as we recover from the effects of the COVID 19 public heath emergency.

The Indiana State Board of Accounts has issued the below Directive and Guidance
Accounting Processes for ARP Coronavirus State and Local Fiscal Recovery Funds 03_18_2021.pdf
Directive 2021-1 Accounting for ARP and Specific Processes for Subtitle M 03.18.2021draft.pdf
State Board of Accounts Live Discussion
Live discussion TODAYMarch 19, 2021 10:00 AM ESThttps://youtu.be/lxYL68kAzb0

American Rescue Plan Act of 2021 (SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND begins on page 225)


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About The Indiana Association of County Commissioners

The Indiana Association of County Commissioners (IACC) is a nonprofit organization established to provide the best education, leadership support, and advocacy services for our County Commissioners to strengthen their influence throughout Indiana.

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