Article
New ARPA Project and Expenditure Report guidance includes many changes
April 6, 2022 · Authored by Tom L. Kaleko
New Project and Expenditure Guidance released with reporting due April 30
On April 1, 2022, the U.S. Treasury released an update to its Project and Expenditure Report User Guide for the American Rescue Plan Act (ARPA) and State and Local Fiscal Recovery Funds (SLFRF). This version of the guide is applicable only to the Project and Expenditure Report (P&E) due by April 30, 2022. It is anticipated that the guide will be revised again for P&Es due in July 2022.
All recipients of SLFRF are required to submit a P&E by the end of April 2022. For some recipients, this will be the second quarterly report. For others, this will be their first annual P&E.
The prior version of the guide was published prior to the release of the ARPA Final Rule. Version two of the guide primarily details the changes which were made to the P&E Reporting Portal in order to implement the Final Rule, which became effective on April 1, 2022.
Summary of changes
The portal continues to be organized around “modules,” which are intended to be completed in sequential order. The seven modules used previously are retained, one new module has been added and one has been re-named. These modules are:
- Introduction/Bulk Templates (NEW)
- Recipient Profile
- Project Overview
- Subrecipients/Beneficiaries/Contractors (RENAMED to include “Contractors”)
- Subawards/Direct Payments
- Expenditures
- Recipient Specific
- Certification
Introduction/Bulk Templates
The new Introduction/Bulk Templates module includes helpful links. In addition to a link to the guide, users can download the bulk upload templates, either as a group or individually for projects, subrecipients, subawards or expenditures.
Recipient Profile
Within the Recipient Profile module, the only significant change is the addition of the SAM.gov Unique Entity Identifier number (UEI). As of April 2022, the Treasury is requiring all SLSRF recipients to have a SAM.gov registration. Once a SAM.gov registration has been established, the recipient’s UEI will be viewable on the SAM.gov website.