COVID-19 Federal Funding

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This page provides resources about the American Rescue Plan Act and the State and Local Coronavirus Fiscal Recovery Funds.  

U.S. Treasury

The U.S. Treasury (www.treasury.gov) provides a variety of information about federal COVID-19 relief measures. For specific information about the Fiscal Recovery Fund, visit this page: State and Local Fiscal Recovery Fund. 

   For the Treasury's Final Rule, click here:  Final Rule   (Non-Federal Register version)

                                                                     Final Rule   (as published in the Federal Register)

   For Treasury's summary of the Final Rule, click here: Overview of the Final Rule


Pandemic Response Accountability Committee

PRAC reports on how states and local governments are managing their pandemic programs and funding, fraud data, and more. www.pandemicoversight.gov


National Association of Counties

NACo provides a variety of resources about COVID-19 relief measures, including a  Local Government Investment Tracker that details how counties and cities throughout the country are utilizing their Fiscal Recovery Funds and a county-by-county allocation breakdown. naco.org


Porter County Auditor's Office

Reference Materials

For a one-page handout summarizing the expenditure categories under the Final Rule as well as a resource guide, click here:  American Rescue Plan Act Fiscal Recovery Funds: A Quick Reference Guide (This is an update of an earlier version based on the Interim Final Rule that was prepared for the Indiana County Auditors' Association: County Auditors' ARPA Quick Reference Guide)

Interested in seeing a listing of enumerated uses listed in the Final Rule? Here are handouts prepared by the Porter County Auditor's Office:

To view the Porter County Auditor's Office internal control policies and procedures, click here: Fiscal Recovery Funds Internal Controls

Public Presentations

   "ARPA Fiscal Recovery Funds: Compliance and Monitoring," March 1 and March 3. For Power Point presentation, click here: Auditor Presentation. For videos of the presentations, see "Agendas & Minutes" on the Porter County government's main page at www.porterco.org or click here: March 1 presentation and March 3 presentation.

 "ARPA Fiscal Recovery Funds: Compliance and Tracking," Feb. 8. For Power Point presentation, click here: Auditor Presentation For videos of the presentations, see "Agendas & Minutes" on the Porter County government's main page at www.porterco.org, or click here: Feb. 8 morning presentation and evening presentation.

"Porter County's Process for Expending the ARPA Award," June 16 Steering Committee meeting. For the Power Point presentation, click here: ARPA Process.


Indiana State Board of Accounts

The SBOA provides various COVID-19 resources, including its directives on the proper accounting for Fiscal Recovery Funds. www.in.gov/sboa

   Directive 2021-1 Accounting for ARP and Specific Processes for Subtitle M 

   Accounting Processes for ARP Subtitle M--Coronavirus State and Local Fiscal Recovery Funds


Association of Indiana Counties (AIC)

The COVID-19 Updates page includes various ARPA resources, Gov. Holcomb's COVID-19 Executive Orders, NACo's preliminary overview of Treasury's guidance, and more. www.indianacounties.org