Emergency Rental Assistance Program Reporting Guidance
Summary
This is the Emergency Rental Assistance Program Reporting Guidance, dated December 8, 2022, Version: 3.4. A revision log lists versions from V1.0 dated 6/30/2021 through V3.4 dated 12/08/2022. Entries include V2.0 dated 9/24/2021, which realigned section titles and data elements to match Treasury's Portal and updated tables of reporting deadlines, and V3.2 dated 3/29/2022, which updated Monthly Reporting dates and covered the DUNS to Unique Entity Identifier (UEI) transition. The V3.4 entry clarifies that the terms ERA Recipient and ERA Grantee are used interchangeably.
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Emergency Rental Assistance Program
Reporting Guidance
Emergency Rental Assistance Program
Reporting Guidance
December 8, 2022
i
Version: 3.4
Revision Log
Version Date Updates
V1.0 6/30/2021 Original
V2.0 9/24/2021 • General clarifications
• Realigned section titles and data elements to match
Treasury’s Portal
• Incorporated additional information on requirements for
reporting on obligations, expenditures, subawards,
contracts, and direct payments
• Updated tables of reporting deadlines
• Provide clarifications on financial reporting, including
requirements concerning submitting the standard Federal
Financial Report form (SF-425)
V2.1 10/07/2021 • Updated new Monthly Reporting dates
• Clarified Appendix 1 Monthly Reporting requirements
• Clarified language for Housing Stability Services for all
Recipient types (no demographic breakdown required)
V3.0 1/24/2022 • Transitioned terminology “grants” with subawards
• Clarified naming conventions for “Subrecipients,
Contractors and Beneficiaries” as well as “Subawards,
Contracts and Direct Payments”
• Removed/updated Appendices with information relevant to
updated Treasury Portal
V3.1 1/27/2022 • Clarifying text in Figure 1
• Description + reporting clarification surrounding
subrecipient, subaward and expenditure tabs
• Added Appendix 10 to include: clarifications on ERA
Recipient administration of subrecipients/subawards,
contractors/contracts, beneficiaries/direct payments and
related obligations and expenditures; Seven Examples /
Scenarios on reporting Recipient Obligations and
Recipient/ Subrecipient Expenditures
V3.2 3/29/2022 • Updated new Monthly Reporting dates
• Updated Appendix 1 Monthly Reporting requirements
• DUNS to Unique Entity Identifier (UEI) Transition/Update
• Changes to Financial Reporting/SF-425 data submissions
procedure
• Removed old Appendix 9 (Successful SF-425 Submission
with ERA1 and ERA2 Quarterly Reports)
• Added new Appendix 10 & 11
V3.3 4/19/2022 • Update Appendix 8 – Background on Annual Civil Rights
Compliance and Reporting with updated language
V3.4 12/08/2022 • Clarification that the terms “ERA Recipient” and “ERA
Grantee” are used interchangeably.
Emergency Rental Assistance Program
Reporting Guidance
1
• Information on reporting requirements under the ERA1
Final report and related components of ERA Quarterly
Reports.
Emergency Rental Assistance Program
Reporting Guidance
2
Table of Contents
Introduction .................................................................................................................... 5
Important Terms and Definitions ..................................................................................... 6
ERA Reporting Process .................................................................................................. 7
Treasury’s Portal – the Online System for Submitting Required ERA Reports .......... 7
Monthly, Quarterly, and Final Reporting ......................................................................... 9
Quarterly Reports ..........................................................................................................14
Treasury Portal Tabs for Quarterly Reports .............................................................14
Recipient Profile Tab ...............................................................................................15
Project Overview Tab ..............................................................................................17
Grantee’s Subrecipients, Contractors, and Direct Payees (Beneficiaries) Tab .........19
Grantee’s Subawards, Contracts, and Direct Payments Tab ...................................20
Expenditures Tab ..................................................................................................21
Project Data and Participant Demographics Tab .....................................................23
Performance & Financial Reporting Tab ..................................................................35
Report Certification and Submission Tab .................................................................40
Appendices ...................................................................................................................41
Appendix 1 – Quarterly Reporting Elements by ERA Recipient Type .......................41
Appendix 2 – ERA Program Terminology ................................................................45
Appendix 3 – Race, Ethnicity and Gender Categories for Reporting
Disaggregated Counts of ERA Project Participants ............................48
Appendix 4 – Expenditure Categories and Payee Types .........................................49
Appendix 5 – Administration and Compliance Information for ERA1 and
ERA2 Award Recipients .....................................................................50
Appendix 6 – Required ERA1 and ERA2 Monthly Reports ......................................52
Appendix 7 – Applicable Limitations on Administrative Expenses ............................54
Appendix 8 – Background on Annual Civil Rights Compliance and Reporting..........55
Appendix 9 -- Scenarios on Reporting an ERA Recipient’s Allocations of
ERA1 and ERA2 funds to Subrecipients, Contractors and Direct
Payees (Beneficiaries) .......................................................................56
Emergency Rental Assistance Program
Reporting Guidance
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Appendix 10 – Total Quarterly Obligations and Expenditures Associated with
the ERA Recipient’s Subawards, Contracts and Direct Payments
Valued at Less than $30,000..............................................................65
Appendix 11 – Recipient Obligations and Expenditures (Payments) to
Individuals (Beneficiaries) ..................................................................66
Emergency Rental Assistance Program
Reporting Guidance
4
Introduction
This document provides guidance on Emergency Rental Assistance (ERA) reporting for all entities
that received ERA awards directly from the U.S Department of the Treasury (Treasury). It contains
information on such topics as the reporting process, reporting periods and submission deadlines,
required data for the monthly and quarterly reports and summary information on ERA1 Final
Reports 1, section-by-section guidance on completing the reports, and information on accessing
Treasury’s online portal for reporting. The Appendices provide additional guidance and detailed
information.
See the User Guide – Treasury's Portal for Recipient Reporting, Emergency Rental Assistance
Programs for detailed instructions on accessing and using the portal for maintaining information
about your ERA Project for Treasury’s review and for certifying and submitting quarterly reports.
Questions or Need Additional Information?
See the Emergency Rental Assistance Program page on Treasury.gov including the ERA Self-
Services Resources for additional information.
Contact Treasury’s Office or Recovery Programs Contact Center via email at this address:
EmergencyRentalAssistance@Treasury.gov
1 Please see the ERA Reporting Guidance Addendum for ERA1 Final Report for additional information on
requirements for the ERA1 Final Report.
Emergency Rental Assistance Program
Reporting Guidance
5
Important Terms and Definitions
Below are key terms and definitions for ERA1 and ERA2 reporting. Please see Appendix 2 for a
complete list of terms relevant to administering ERA awards.
ERA Recipient – the ERA award prime recipient that received a financial assistance award from
Treasury. The term “Recipient” has the same meaning as “Grantee” as used in the authorizing
legislation, Financial Assistance Agreement, and Treasury’s ERA Frequently Asked Questions
(FAQs).
ERA1 Recipient – an entity that received an ERA 1 award directly from Treasury pursuant to
section 501 of the Consolidated Appropriations Act, 2021.
ERA2 Recipient – an entity that received an ERA 2 award directly from Treasury pursuant to
section 3201 of the American Rescue Plan Act.
State, Local, and Territorial ERA Recipients – State, Local, and Territorial entities that received
ERA1 and/or ERA2 awards.
Tribe, TDHE, and the DHHL Recipients -- Indian Tribes, Tribally Designated Housing Entities
(TDHEs), and the Department of Hawaiian Home Lands (DHHL) that received ERA1 awards.
Emergency Rental Assistance Program
Reporting Guidance
6
ERA Reporting Process
Each ERA1 and ERA2 Recipient must gather and track required information throughout each
reporting period and submit required reports using Treasury’s online portal. It is important that all
recipients submit the required reports by the published deadlines.
Figure 1 describes the recommended approach for preparing and submitting the required ERA
reports.
Treasury’s Portal – the Online System for Submitting Required ERA Reports
All Recipients must submit required reports via Treasury’s online portal. Please see the User
Guide -- Treasury’s Portal for Recipient Reporting “User Guide” for detailed information on
accessing and navigating the portal.
As described fully in the User Guide, ERA Recipients may provide the required data for the
monthly and quarterly reports by keying-in the data manually on-screen and by using the portal’s
data upload function through which users populate Treasury-provided templates in CSV or Excel
format and transfer / “upload” the data to the portal. See the User Guide for more details.
Emergency Rental Assistance Program
Reporting Guidance
7
Steps in Preparing and Submitting the Required
Figure 1 ERA Reports
ep 1 – Steps
Recipients gather and maintain
in Preparing required information
and Submitting the Required suchERA as counts
Reportsof
applicants and participants; amounts paid directly or indirectly to tenants,
landlords,
Step 1 –and utility/home
Throughout energy period,
the reporting providers;
ERA amounts
Recipientspaid to subrecipients
gather and
and maintain required
contractors;
informationand administrative
such as counts expenses.
of applicants and This is not meant
participants; amountstopaid
be an exhaustive
directly or list
indirectly
to tenants, landlords, and utility/home energy providers; amounts obligated
of required data. Please see below for a complete guidance on the required to subrecipients
and contractors; and administrative expenses. This is not meant to be an exhaustive list of
information.
required data. Please see below for a complete guidance on the required information.
Step 2 – Approximately one week prior to the end of each reporting period, Treasury will distribute
email notices
Step to each Recipient’s
2 –Treasury designated
will notify each Pointsdesignated
Recipient’s of Contact ERA1
for Reporting.
or ERA2The notices
Points will alert
of Contact
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Reporting date that
when Treasury’s
Treasury’s Portal will
portal is be for
available made available to
Recipients for begin
Recipient access the
preparing and
the reports.
submission deadline.
3 – 3Recipients
StepStep will should
– Recipients need to communicate
communicate with
withand
andgather
gatherrequired
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informationfrom
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their
subrecipients andand
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contractors, as applicable.
4 –4 –The
StepStep TheRecipient’s
Recipient’s designated ERA1Point(s)
or of Contact
ERA2 Point(s)forof Contact
Reportingfor and Authorized
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ERA1 for Reporting
or ERA2 Authorizedmust register with for
Representatives ID.me before must
Reporting gaining accesswith
register to either
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or
for submitting reports to further safeguard Recipient and beneficiary information.
Login.gov before gaining access to Treasury’s portal for submitting reports.
5 – Recipient
StepStep staff access
5 – Recipient staff whoTreasury’s Portal with
are registered and provide the required
either ID.me information.
or Login.gov will be able to
access the portal and provide the required information.
Step 6 – After manually entering or uploading the report information, Recipients must review the
information entered or
Step 6 – After submitted
manually to or
entering the online reporting
uploading the forms for
report any errors
information, and must
Recipients completeness.
review
Following completion of the report in in the portal, the Recipient’s
the information entered or submitted to the online reporting forms for errors and designated Authorized
Representative
completeness. for Following
Reporting completion
must certifyof thethe authenticity and accuracy
report in Treasury’s portal,of the
the Recipient’s
information
provided and formally
designated ERA1 orsubmit the report
ERA2 to Treasury.
Authorized Like otherfor
Representative federal systems
Reporting thatcertify
must facilitate bulk
to the
data upload
authenticityand/or
andmanual
accuracydata entry, certain
of the information data fields
providedwilland be formally
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with the
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to
thatTreasury.
will triggerLike
errorother
or warning notices requesting changes to entries.
federal systems that facilitate bulk data upload and/or manual data
entry, certain data fields will be controlled with validation rules that will trigger error or warning
Step 7 – Treasury staff will review the information submitted by the Recipient for Treasury’s
notices requesting changes to entries.
ongoing programmatic and financial monitoring.
Step 7 – Treasury staff will review the information submitted by the Recipient for Treasury’s
Step 8 – Treasury will post select information on each Recipient’s reporting on each of its ERA
ongoing programmatic and financial monitoring.
Project(s) (each ERA1 and ERA2 award) on Treasury.gov.
Step 8 – Treasury will post select information from each Recipient’s report on each of its
ERA Project(s) (each ERA1 and ERA2 award) on Treasury.gov.
Step 9 – Each Recipient will continue to administer its ERA Project(s) and continue gathering
information for the next required report. Good faith changes to prior submissions will
generally be allowed with some exceptions.
Emergency Rental Assistance Program
Reporting Guidance
8
Monthly, Quarterly, and Final Reporting
The ERA Program requires ERA Recipients to certify and submit Monthly, Quarterly and Final
Reports. The Monthly reports were brief two-question updates through which ERA Recipients
provide Treasury with high-level counts of the numbers of households receiving assistance and
the amounts of ERA funds distributed. The requirement for Monthly Reports ended in July 2022.
The Quarterly Reports are in-depth reports with information on an array of programmatic and
financial information. The Final Reports require summary financial and programmatic information
covering the entire period of performance.
This ERA Reporting Guidance presents information on the reporting requirements and
instructions for completing and submitting the Monthly and Quarterly reports. It also presents
summary information on requirements of the ERA1 Final Reports.
Please see the ERA Reporting Guidance Addendum for ERA1 Final Reports for in-depth
guidance and requirements of the ERA1 Final Reports.
ERA Recipients are required to certify and submit reports on each ERA award separately. That
is, a Recipient that has one ERA award must submit the required monthly and quarterly reports
for that award, and any Recipient with two awards – such as an ERA1 as well as an ERA2 award
– must provide separate, independent reports for each award. Recipients with multiple ERA
awards must take care to ensure that they do not commingle, funds, data, or records across the
two awards and to submit separate reports for each award.
The ERA Reporting requirements differ by the type of ERA Recipient / Grantee. As shown on
Table 1, State, Local and Territorial ERA1 and ERA2 Recipients are required to submit monthly,
quarterly and final reports, while Tribes, Tribally Designated Housing Entities and the Department
of Hawaiian Home Lands are required to submit only partial Quarterly Reports.
Table 1
ERA Recipient / Grantee Monthly Reports Quarterly Reports Final Report
Type
State, Local and Territorial Yes
Yes Yes
Recipients
Tribe, TDHE, and DHHL Partial – Selected Items
No Partial – Selected Items
Recipients
See Tables 2 and 3 below for the monthly, quarterly and final reporting periods and submission
deadlines.
Emergency Rental Assistance Program
Reporting Guidance
9
Monthly Reports
All State, Local, and Territorial ERA1 and ERA2 Recipients were required to submit Monthly
Reports for the period April 2021 through June 30, 2022 Treasury may require additional Monthly
Reports as needed. The Monthly Reports require two data points: 1) the total number of
participant households in the reporting period, and 2) total amount of ERA funds expended in the
reporting period. See Appendix 6 for a sample Monthly Report form and additional guidance on
the Monthly Reports.
Reminder: Tribe, TDHE, and the DHHL Recipients are not required to submit Monthly Reports.
Quarterly Reports
All ERA1 and ERA2 Recipients (State, Local, and Territorial Recipients and all Tribe, TDHE, and
the DHHL Recipients) must submit Quarterly Reports. Each Quarterly Report covers one calendar
quarter. This ERA Reporting Guidance is focused primarily on the quarterly reporting
requirements.
Final Report
All ERA1 and ERA2 Recipients / Grantees (State, Local and Territorial Grantees and all Tribe,
TDHE, and the DHHL Grantees) must submit Final Reports. The ERA1 Final Report requires
grantees to submit cumulative data on overall project performance, obligations, expenditures,
and participant demographics 2.
Please see the ERA Reporting Guidance Addendum for ERA1 Final Reports for complete
guidance on requirements of the ERA1 final report. Treasury will provide detailed information on
requirement for ERA2 Final Reports at a later date.
In brief, the ERA1 Final Report requires ERA1 grantees to:
• Review and verify all information in their previously submitted quarterly reports and make
revisions, including to previously submitted information on obligations and expenditures, if
needed.
• Report all required information the grantee failed to report in any previously submitted
quarterly report(s) and all information required in ERA1 quarterly report(s) that the grantee
has not submitted.
• Report cumulative ERA1 programmatic outputs, such as numbers of participants served,
number of participants receiving rental assistance, and so forth;
• Report cumulative obligation and expenditure amounts;
2 Note: Tribe, TDHE, and the DHHL Recipients are required to complete only specific sections of
the Final Report.
Emergency Rental Assistance Program
Reporting Guidance
10
• Submit a cumulative Participant Household Payment Data File.
Timelines for ERA1 Closeout and Due Dates for Submittal of ERA1 Final Reports
The timeline for closing out ERA1 awards depends on whether the grantee received its ERA1
award funds only pursuant to its initial allocation or whether it also received reallocated funds.
The “Group A” callout box below provides the closeout timeline and ERA1 Final Report due dates
for those who received their ERA1 funds only pursuant to the initial allocation.
The “Group B” callout box provides the overall timeline for closeout and due dates for submission
of the ERA1 Final Report for grantees who received ERA1 funds pursuant to the initial allocation
and additional funds pursuant to a reallocation. These grantees have the option to follow the
Group A timeframes if they prefer. See more details below.
As shown in the callout boxes above, ERA1 Closeout deadlines vary for (Group A) grantees that
only received ERA1 award funds pursuant to their initial allocations—which may include
redirected award funds, as applicable—and (Group B) grantees that received reallocated ERA1
award funds, through general reallocation or directed voluntary reallocation. Grantees that have
ended their ERA1 program may submit the ERA1 Final Report at any time using Treasury’s
Portal for Reporting.
Emergency Rental Assistance Program
Reporting Guidance
11
Table 2 -- ERA1 Reports, Reporting Periods and Submission Deadlines
State, Local, and Tribe, TDHE, Calendar
Territorial and the DHHL Quarter / Submission
Cycle Reporting Period
Recipients Recipients Month and Deadline
Year
Required Not Required Interim 1 Q1 2021 Partial Award Date – Mar 30, 2021 May 12, 2021
Required Not Required Monthly 1 April Monthly Apr 1 – 30, 2021 May 15, 2021
Required Not Required Monthly 2 May Monthly May 1 – 31, 2021 Jun 15, 2021
Required Not Required Monthly 3 Jun Monthly Jun 1 – 30, 2021 Jul 15, 2021
Required Required Partial 1 Q2 2021 Partial Apr 1 – Jun 30, 2021 August 6, 2021
Required Not Required Monthly 4 July Monthly Jul 1 – 31, 2021 August 16, 2021
Required Not Required Monthly 5 Aug Monthly Aug 1 – 31, 2021 Sept 15, 2021
Required Required 1 Q1 2021 Award Date – Mar 30, 2021 Oct 29, 2021
Required Required 2 Q2 2021 Apr 1, 2021 – Jun 30, 2021 Oct 29, 2021
Required Not Required Monthly 6 Sep Monthly Sep 1 – 30, 2021 Oct 15, 2021
Required Required 3 Q3 2021 Jul 1, 2021 – Sep 30, 2021 Oct 29, 2021
Required Not Required Monthly 7 Oct Monthly Oct 1 – 31, 2021 Nov 15, 2021
Required Not Required Monthly 8 Nov Monthly Nov 1 – 31, 2021 Dec 15, 2021
Required Not Required Monthly 9 Dec Monthly Dec 1 – 31, 2021 Jan 18, 2022
Required Required 4 Q4 2021 Oct 1, 2021 – Dec 31, 2021 Feb 1, 2022
Monthly
Required Not Required Jan Monthly Jan 1 – 31, 2022 Feb 15, 2022
10
Monthly
Required Not Required Feb Monthly Feb 1 – 28, 2022 Mar 15, 2022
11
Monthly
Required Not Required Mar Monthly Mar 1 – 30, 2022 Apr 15, 2022
12
Required Required 5 Q1 2022 Jan 1, 2022 – Mar 31, 2022 Apr 15, 2022
Monthly
Required Not Required April Monthly Apr 1 – 30, 2022 May 15, 2022
13
Monthly
Required Not Required May Monthly May 1 – 31, 2022 Jun 15, 2022
14
Monthly
Required Not Required Jun Monthly Jun 1 – 30, 2022 Jul 15, 2022
15
Required Required 6 Q2 2022 Apr 1, 2022 – Jun 30, 2022 Jul 15, 2022
Required Required 7 Q3 2022 Jul 1, 2022 – Sep 30, 2022 Oct 17, 2022
Required Required 3 8 Q4 2022 Oct 1, 2022 – Dec 31, 2022 Jan 17, 2023
Required Required 4 9 Final Report Award Date – Sep 30, 2022 Jan 30, 2023
Required Required 5 9 Final Report Award Date – Dec 29, 2022 Apr 28, 2023
Emergency Rental Assistance Program
Reporting Guidance
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Table 3 -- ERA2 Reports, Reporting Periods and Submission Deadlines
State, Local, and Calendar
Territorial Quarter /
Cycle Reporting Period Submission Deadline
Recipients Month and
Year
Required Monthly 1 Jun Monthly Jun 1 – 30, 2021 Jul 15, 2021
Required Partial 1 Q2 2021 Partial Apr 1 – Jun 30, 2021 Aug 6, 2021
Required Monthly 2 Jul Monthly Jul 1 – 31, 2021 Aug 15, 2021
Required Monthly 3 Aug Monthly Aug 1 – 31, 2021 Sep 15, 2021
Required Monthly 4 Sep Monthly Sep 1 – 30, 2021 Oct 15, 2021
Required 1 Q2 2021 Apr 1 – Jun 30, 2021 Oct 29, 2021
Required 2 Q3 2021 Jul 1, 2021 – Sep 30, 2021 Oct 29, 2021
Required Monthly 5 Oct Monthly Oct 1 – 31, 2021 Nov 15, 2021
Required Monthly 6 Nov Monthly Nov 1 – 31, 2021 Dec 15, 2021
Required Monthly 7 Dec Monthly Dec 1 – 31, 2021 Jan 18, 2022
Required 3 Q4 2021 Oct 1, 2021 – Dec 31, 2021 Feb 1, 2022
Required Monthly 8 Jan Monthly Jan 1 – 31, 2022 Feb 15, 2022
Required Monthly 9 Feb Monthly Feb 1 – 28, 2022 Mar 15, 2022
Required Monthly 10 Mar Monthly Mar 1 – 30, 2022 Apr 15, 2022
Required 4 Q1 2022 Jan 1, 2022 – Mar 31, 2022 Apr 15, 2022
Required Monthly 11 Apr Monthly Apr 1 – Apr 30, 2022 May 15, 2022
Required Monthly 12 May Monthly May 1 – May 31, 2022 June 15, 2022
Required Monthly 13 Jun Monthly Jun 1 – Jun 30, 2022 July 15, 2022
Required 5 Q2 2022 Apr 1, 2022 – Jun 30, 2022 Jul 15, 2022
Required 6 Q3 2022 Jul 1, 2022 – Sep 30, 2022 Oct 17, 2022
Required 7 Q4 2022 Oct 1, 2022 – Dec 31, 2022 Jan 17, 2023
Required 8 Q1 2023 Jan 1, 2023 – Mar 31, 2023 Apr 17, 2023
Required 9 Q2 2023 Apr 1, 2023 – Jun 30, 2023 Jul 17, 2023
Required 10 Q3 2023 Jul 1, 2023 – Sep 30, 2023 Oct 16, 2023
Required 11 Q4 2023 Oct 1, 2023 – Dec 31, 2023 Jan 15, 2024
Required 12 Q1 2024 Jan 1, 2024 – Mar 31, 2024 Apr 15, 2024
Required 13 Q2 2024 Apr 1, 2024 – Jun 30, 2024 Jul 15, 2024
Required 14 Q3 2024 Jul 1, 2024 – Sep 30, 2024 Oct 15, 2024
Required 15 Q4 2024 Oct 1, 2024 – Dec 31, 2024 Jan 15, 2025
Required 16 Q1 2025 Jan 1, 2025 – Mar 31, 2025 Apr 15, 2025
Required 17 Q2 2025 Apr 1, 2025 – Jun 30, 2025 Jul 15, 2025
Required 18 Q3 2025 Jul 1, 2025 – Sep 30, 2025 Oct 15, 2025
Required 19 Final Report TBD
Emergency Rental Assistance Program
Reporting Guidance
13
Quarterly Reports
This section provides information about requirements of the ERA1 and ERA2 Quarterly Reports.
All ERA1 and ERA2 Recipients (all State, Local, and Territorial Recipients and all Tribe, TDHE,
and the DHHL Recipients) must submit Quarterly Reports.
The reporting period for each Quarterly Report is one calendar quarter. See Tables 2 and 3 above
for the reporting periods and due dates for the required Quarterly Reports.
The required Quarterly reports consist of the following components, each of which correspond to
a tab in the ERA quarterly reporting screens as shown on the Quarterly Report components of
Treasury’s Portal. The following pages provide guidance on the requirements for each Quarterly
Report tab.
See the User Guide for more details on inputting the required into the portal screens or via the
upload function.
Note: Many components of the ERA1 Final Reports are modeled on requirements found in the
Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed
guidance data required in the ERA1 Final Report.
Treasury Portal Tabs for Quarterly Reports
• Reporting Guidance
• Bulk Upload Templates and Instructions
• Recipient Profile;
• Project Overview;
• Subrecipients, Contractors and Direct Payee 6
• Recipient Subawards, Contracts and Direct Payments;
• Expenditures;
• Project Data and Participant Demographics;
• Performance and Financial Reporting;
• Report Certification and Submission.
Note: Tribe, TDHE, and the DHHL Recipients are required to complete only specific sections of
the Quarterly Report form. Please see Appendix 1 for details.
6 Starting with ERA Reporting Guidance version 3.4, Treasury has clarified the naming of first level subs
to “Subrecipients, Contractors and Direct Payees.” In previous versions of the guidance use the term
“Beneficiaries” in place of Direct Payees.
Emergency Rental Assistance Program
Reporting Guidance
14
Reporting Guidance and Bulk Upload Templates and Instructions Tabs
These two ERA portal tabs provide helpful information and hyperlinks to the ERA Reporting
Guidance and the Addendum for ERA1 Final Report, the User Guide for Treasury’s Portal, and
other documents . In addition, grantee staff can download bulk upload templates from this location
on the portal.
Note: Tribe, TDHE, and the DHHL Recipients will see only five applicable bulk upload
templates.
Recipient Profile Tab
Note: Many components of the ERA1 Final Reports are modeled on requirements found in the
Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed
guidance data required in the ERA1 Final Report.
This ERA portal tab presents the key administrative information that Treasury has on file about
the ERA grantee. Recipients are asked to verify the information and, where needed, provide
updates.
• Recipient Name, Address and Identifying Information
• Recipient UEI Number (the Federal government is transitioning from DUNS to UEI
starting April 4th, 2022);
• Recipient Taxpayer Identification Number (TIN);
• Recipient Legal Entity Name;
• Recipient Type;
• Recipient Street Address; and
• Recipient City, State, and Zip Code.
Official Points of Contact
Recipients must review and verify the names and contact information of staff previously
designated as the Recipient’s ERA1 / ERA2 Account Administrator, ERA1 / ERA2 Point(s) of
Contact for Reporting and ERA1 / ERA2 Authorized Representative(s) for Reporting. This
information will be pre-populated on the online ERA1 / ERA2 Quarterly Report form, Recipients
may adjust and add new contacts as needed.
Registration with System for Award Management System (SAM.gov)
Each Recipient must declare its current SAM.gov registration status. If an ERA Recipient is not
registered with SAM.gov, it must provide the following as part of its first Quarterly Report. The
information will be carried forward to subsequent reports and may be edited as needed.
• Whether in the preceding fiscal year, it received 80% or more of its annual gross
revenue from federal funds;
Emergency Rental Assistance Program
Reporting Guidance
15
• Whether in the preceding fiscal year, it received $25 million in gross revenue from
federal funds;
• Whether the “total compensation” for the organization’s five highest paid officers is
listed publicly or listed in SAM.gov; and,
• If the “total compensation” of the highest paid officers is not publicly available, the
Recipient must provide the names of its officers and their total compensation for
the preceding completed fiscal year.
NOTICE ON SAM.GOV REGISTRATION: All ERA1 and ERA2 Recipients are required to
have an active SAM.gov registration. For general information on the SAM.gov system and
its requirements, got to SAM.gov, and for registration details, go to
https://sam.gov/content/entity-registration.
NOTICE ON FSRS (Federal Subaward Reporting System) REPORTING: To assist in
reducing ERA Recipients’ reporting burden, Treasury will provide the required information
about the Recipient’s Subrecipients, Contractors and Direct Payees, as appropriate, to the
FSRS.gov system on behalf of the Recipient in keeping with the $30,000 reporting
threshold, timing, and data elements required by 2 CFR Part 170 and as discussed in this
guidance. However, Recipients may choose to report the required information directly to
FSRS.gov. A Recipient who reports the information directly to FSRS.gov should notify
Treasury that it has done so.
Figure 2
Unique Entity Identifier (UEI) Update
The Federal Government Transitioned from DUNS Number to the Unique Entity
Identifier ID on April 4, 2022The federal government has stopped using the DUNS number to
uniquely identify entities. Entities doing business with the federal government ,must use a 12-digit
alphanumeric code called the Unique Entity ID (SAM) (UEI) created in SAM.gov. This transition has
streamlined the entity identification and validation process, making it easier and less burdensome for entities
to do business with the federal government.
What Action Do I Need to Take? (SAM.gov)
If your entity is registered in SAM.gov today, your UEI has already been assigned and is posted on
SAM.gov. The UEI is shown immediately below the DUNS Number on your entity registration record.
Remember, you must be signed in to your SAM.gov account to view entity records. To learn how to view your
UEI go to this help article.
What Action Do I Need to Take? (Treasury Portal)
If your entity is registered in SAM.gov today, Treasury will retrieve your UEI from your SAM.gov profile and
update the information in your ERA Recipient profile. Treasury will also retrieve the UEI for your
subrecipients and contractors that maintain an active SAM.gov registration.
Emergency Rental Assistance Program
Reporting Guidance
16
Project Overview Tab
ERA Recipients use the Project Overview tab to provide initial and updated details on the specific
ERA1 or ERA2 Project which is the subject of the report.
Note: Many components of the ERA1 Final Reports are modeled on requirements found in the
Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed
guidance data required in the ERA1 Final Report.
ERA1 and ERA2 grantees must provide the following information on their Quarterly Report:
• Recipient Project ID - Recipients are required to provide a “Project ID” for its use in
developing the Quarterly Reports for the specific ERA Project that is the subject of the
report. The Project ID should be a string of alpha/numeric characters such as a word,
number, phrase or a combination of alpha and number characters. Remember, Recipients
should have separate and unique Project IDs for each ERA1 and ERA2 Project that it
administers.
• Name of the subject ERA Project - Recipients must provide the name of the ERA1 or
ERA2 Project that is the subject of the report. Remember, a Recipient should have
separate and unique names for each ERA1 or ERA2 Project that it administers.
• Subject ERA1 or ERA1 Project webpage URL
• Geographic Service Area for the subject ERA1 or ERA2 Project - Recipients may select
from a picklist of five categories of service areas: State-wide, County-wide; City-wide or
Specific Cities/Counties. (NOTE: This question is not applicable to Tribe, TDHE, and the
DHHL Recipients)
• Description of the System for Prioritizing Assistance for the Subject ERA1 or ERA2 Project
- Brief description of 12,000 characters (2,000 words) or less of the ERA Recipient’s
system for prioritizing assistance to participant households of certain incomes. The
households with statutory priority are households with incomes less than 50% of area
median income and households with one or more members that have been unemployed
for at least 90 days prior to the household’s application for assistance. Recipients must
provide the URL for the Recipient website where information about its system for
prioritizing assistance is posted on the subject ERA Project. If this information is not posted
on a website, the ERA Recipient must upload an electronic copy of publicly available
information on this topic.
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• Overall Description of the Subject ERA1 or ERA2 Project - Brief description of 12,000
(2,000 words) or less. Include information on the following topics:
o Performance goals
o Major timelines
o Key partner organizations
o Planned outreach strategies
o Other housing services provided
o Housing stability services provided
o Other affordable rental housing and eviction prevention services provided, if
applicable.
• Description of the Recipient’s Use of Fact-Based Proxies for Determining Eligibility for the
Subject ERA1 or ERA2 Project - The ERA Recipient must indicate whether it uses fact-
based proxies for determining income eligibility for ERA assistance. If applicable, the
Recipient must provide a brief description of 3,500 characters (500 words) or less of its
process for using the fact-based proxies.
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Grantee’s Subrecipients, Contractors, and Direct Payees (Beneficiaries) Tab
Note: Many components of the ERA1 Final Reports are modeled on requirements found in the
Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed
guidance data required in the ERA1 Final Report.
This is the first of three reporting tabs where each ERA Recipient is required to report detailed
information about its administration of the financial components of the subject ERA1 or ERA2
award. Information reported in these three tabs is required by the Treasury Office of Inspector
General for its oversight. In addition, Treasury provides information reported in these tabs to the
Pandemic Recovery Oversight Committee, in keeping with Federal Law.
Each ERA1 and ERA2 Recipient must report detailed information about each of its subrecipients,
contractors, and direct payees (beneficiaries) (“direct payees” include ERA beneficiaries such as
corporate landlords and utility providers, who are not individual tenants or unincorporated small
landlords) to which it has obligated $30,000 or more of ERA funds in the reporting period. The
required information about these entities, which Treasury uses for reporting to FSRS.gov and
other purposes, is as follows:
• UEI or TIN Number (the Federal government transitioned from DUNS to UEI starting in
April 2022)
• Type of Entity (select from a picklist of entity types)
• Legal Name
• POC Email
• Address
• Whether the Subrecipient, Contractor or Direct Payee is Registered in SAM.gov (The
information on SAM.gov registration is not required for individual tentants or
unincorporated small landlords who received the direct payment of ERA funds as a
beneficiary.)
As explained in the January 24, 2022, Special Guidance, ERA Recipients are not required to
create direct payee records for beneficiaries who are individuals (tenants) or unincorporated small
landlords, regardless of the amount of the ERA benefit payment. However, ERA Recipients are
required to create records for businesses, corporations or non-profits that receive ERA benefits
valued at $30,000 or more.
Please see Appendix 9 -- Scenarios on Reporting an ERA Recipient’s Allocations of ERA
funds to Subrecipients, Contractors andDirect (Beneficiaries) for more information and
several examples that illustrate the requirements for ERA Recipient reporting on obligations and
expenditures.
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Grantee’s Subawards, Contracts, and Direct Payments Tab
Note: Many components of the ERA1 Final Reports are modeled on requirements found in the
Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed
guidance data required in the ERA1 Final Report.
This is the second of three reporting tabs where each ERA Recipient is required to report detailed
information about its administration of the financial components of the ERA1 or ERA2 award.
Each Recipient should use this tab to record information on the subawards and contracts in which
it obligated $30,000 or more of ERA funds. Recipients also use this tab to record information on
direct payments to beneficiaries receiving $30,000 or more (that are businesses, corporations
and non-profits, but not individuals(tenants) or unincorporated small landlords).
Each ERA Recipient must report information on each of its obligations of ERA funds that it maes
via a subaward, contract or direct payment in the reporting period, when the sum of all obligations
made over the period of performance is $30,000 or more. The required information includes:
• Name of the entity to which the Subaward, Contract or Direct Payment is directed
• Subaward, Contract or Direct Payment Number (to be provided by the ERA Recipient)
• Type of Transaction (select from a picklist of types)
• Amount obligated
• Date of obligation
• Place of Performance (address)
• Performance start and end dates
As explained in the January 24, 2022, Special Guidance, ERA Recipients are not required to
create records for amounts obligated for its direct payments of ERA benefits awarded to
individuals who are tenants or unincorporated small landlords, regardless of the amount of the
ERA benefit payment.
However, ERA Recipients are required to create direct payment records for business, corporation
or non-profit entities that the Recipient awards ERA benefits totaling $30,000 or more.
Please see Appendix 9 for more information and several illustrative examples of the
requirements for the ERA Recipient’s reporting on its obligations and expenditures and its
subrecipient’s expenditures.
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Expenditures Tab
Note: Many components of the ERA1 Final Reports are modeled on requirements found in the
Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed
guidance data required in the ERA1 Final Report.
This is the third of three reporting tabs where each ERA Recipient is required to report detailed
information about its administration of the financial components of the ERA1 or ERA2 award.
Please see Appendix 9 for more information and several illustrative examples of the
requirements for the ERA Recipient’s reporting on its obligations and expenditures and its
subrecipient’s expenditures.
Expenditures Associated with the ERA Recipient’s Subawards, Contracts and
Direct Payments with obligations valued at $30,000 or More
The ERA Recipient must report the following information for expenditures associated with its
subawards, contracts and direct payments for which it had obligated $30,000 or more. (These
subawards, contracts are recorded via the Recipient Subawards, Contracts, and Direct
Payments tab.)
Required information includes the following:
• Subaward, Contract or Direct Payment number (the ERA Recipient’s internal number
reported in previous screens)
• Name of Subrecipient, Contractor or Direct Payee receiving the Direct Payment
(expenditure) (only beneficiaries that are business, corporation or non-profit entities,
not individuals (tenants) or unincorporated small landlords)
• Expenditure Start and End date;
• Expenditure amount;
• Expenditure description (if Administrative Cost);
• Expenditure Category (allowed ERA Expenditure categories are listed here):
o Financial Assistance: Rent
o Financial Assistance: Rental arrears
o Financial Assistance: Utility/home energy costs
o Financial Assistance: Utility/home energy costs arrears
o Other housing costs
o Housing Stability Services
o Administrative Costs
Note: ERA Recipients will not report on any direct payments made to individuals who are
tenants or unincorporated small landlords, regardless of the amount of the ERA benefit
payment in the expenditure section as explained in the January 24, 2022, Special Guidance.
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Total of all Obligations and Total of all Expenditures Associated with the ERA
Recipient’s Subawards, Contracts, and Direct Payments Valued at Less than
$30,000
Each ERA Recipients must report the totals (aggregates) of all obligations and of all
expenditures recorded in the reporting period which, individually, were in amounts less than
$30,000 or less and associated with any subawards, contracts and direct payments.
Each ERA Recipient must categorize and report the above aggregate amounts (obligation
and expenditure amounts) by combinations of the authorized ERA expenditure categories
and the three authorized transaction types.
Treasury’s portal will display an on-screen summary of the reported obligations and
expenditures in tabular format. Please see Appendix 10 for a sample of the table. The sample
may be particularly helpful for Recipients who manually key-in these data points.
Recipient Obligations and Expenditures (Payments) to Individuals (Beneficiaries)
Each ERA Recipient must report the total (aggregate) amounts of all ERA funds that were
obligated and expended (paid) to individuals (Beneficiaries) in the reporting period for each
of the allowable expenditure categories. This amounts to be reported include direct payments
to beneficiaries who are individuals (tenants) and beneficiaries who are unincorporated small
landlords (Beneficiaries).
Treasury’s portal will display an on-screen summary of the reported obligations and
expenditures to individuals in tabular format. Please see Appendix 11 for a sample of the
table. The sample may be particularly helpful for Recipients who manually key-in these data
points.
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Project Data and Participant Demographics Tab
Note: Many components of the ERA1 Final Reports are modeled on requirements found in the
Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed
guidance data required in the ERA1 Final Report.
Each ERA Recipient must report performance information and participant demographic data for
the subject ERA1 or ERA2 Project over the reporting period.
Each State, Local, and Territorial ERA Recipient must also report certain data elements by Race,
Ethnicity and Gender of the participant households’ primary applicant for assistance. See
Appendix 3 for details about the required demographic categories.
Note: Tribe, TDHE, and the DHHL Recipients are not required to report the race, gender and
ethnicity data elements, and noted below.
Project Data and Participant Demographic Reporting
Table 4 lists the nine data elements each State, Local, and Territorial ERA Recipient must include
in each Quarterly Report. These ERA Recipients must also report counts for each element by the
race, ethnicity, and gender of the primary applicant for assistance. Appendix 3 includes Treasury’s
definitions for relevant demographic data.
Note: Tribe, TDHE, and the DHHL Recipients are not required to report this data.
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Table 4
State, Local, and Territorial Recipients
Required Quarterly ERA Performance Measures
ERA Performance Current Quarter Total Demographic
Measures Required? Information Required?
a. Number of unique
households that completed
Yes Yes
and submitted an application
for ERA assistance
b. Number of unique
households that received Yes Yes
assistance of any kind
c. Acceptance rate of This element will be This information will be
applicants for ERA calculated by Treasury’s developed by Treasury’s
Assistance portal. portal.
d. Number of unique
households that received Yes Yes
ERA assistance by type
e. Number of unique participant
households at certain Yes Yes
income levels
f. Total amount of ERA award
funds paid to or for Yes Yes
participant households
g. Average amount of ERA
This element will be This information will be
award funds provided to or
calculated by Treasury’s developed by Treasury’s
for each participant
portal. portal.
household.
h. Average number of months
of rent or utility/home energy
Yes Yes
payments covered for each
participant household
i. Housing stability services Yes No
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Table 5 below lists the five data elements that each Tribal, TDHE and DHHL ERA
Recipient must include in each of their Quarterly Reports. These ERA Recipients are not
required to report the information by race, ethnicity, or gender of the primary applicant.
Table 5
Tribes, TDHEs, and the DHHL Recipients
Required ERA Performance Measures to be Reported Quarterly
ERA Performance Measures Current Quarter Total Only
a. Number of unique households that
completed and submitted an application for Yes
ERA assistance
b. Number of unique households that
Yes
received assistance of any kind
c. Acceptance rate of applicants for ERA This element will be calculated by
Assistance Treasury’s portal.
d. Number of unique households that
Yes
received ERA assistance by type
e. Number of unique participant households
at certain income levels. Not applicable for Tribes, TDHEs, and
the DHHL Recipients.
f. Total amount of ERA award funds paid to
or for participant household Yes
g. Average amount of ERA funds provided to This element will be calculated by
or for each participant household Treasury’s portal.
h. Average number of months of rent or
utility/home energy payments covered for No
each participant household.
i. Housing stability services Yes
a. Number of Unique Households that Completed and Submitted an
Application for ERA Assistance.
Note: Tribe, TDHE, and the DHHL Recipients must report this element, with no
requirement to report the information broken out by race, ethnicity and gender of the
primary applicant for assistance.
Definition: The number of unique households that submitted a complete application,
as reasonably determined by the Recipient, for ERA assistance in the reporting period.
The phrase “unique households” means that each household applying for assistance
should only be counted once, including where applicants applied multiple times in the
reporting period. The Recipient must report the number of unique households for
whom the ERA Recipient received a completed application in the reporting period. The
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Recipient must also report the number broken out by the race, ethnicity, and gender
of the primary applicant for assistance.
b. Number of Unique Households that Received ERA Assistance of Any
Kind
Note: Tribe, TDHE, and the DHHL Recipients must report elements b(i) and b(ii) with
no requirement to report the information broken out by race, ethnicity and gender of
the primary applicant for assistance.
i. Number of Unique Households that Received ERA Assistance (#)
Definition: The number of unique participant households whose rent, rental
arrears, utility/home energy payments, utility/home energy arrears, or other
expenses related to housing were fully or partially paid under the subject ERA
Project.
The Recipient must report the number of unique households that received ERA
assistance of any type and of any dollar amount under the subject ERA Project in
the reporting period. The Recipient must also report the number broken out by
race, ethnicity, and gender of the primary applicant for assistance.
ii. Number of Unique Households that Received their Initial ERA Assistance in
the Current Reporting Period
Definition: The sum of the number of unique participant households whose rent,
rental arrears, utility/home energy payments, utility/home energy arrears, or other
expenses related to housing were fully or partially paid for the first time under the
subject ERA Project during the reporting period.
The Recipient must report the number of unique households that received any
ERA assistance of any type for the first time under the ERA Project in the reporting
period. The Recipient must also report this number broken out by race, ethnicity,
and gender of the primary applicant for assistance.
c. Acceptance Rate of Applications for ERA Assistance
Treasury’s portal will calculate and populate the quarterly ratio of new applications to
initial ERA assistance payments – i.e., the total number of new unique households
receiving assistance divided by the total number of new, unique, and complete
applications submitted in a given quarter for the subject ERA Project, based on figures
provided for data elements a and b(i) above. The portal will calculate the overall
application acceptance rate from the date of ERA award through the current reporting
period for each ERA Project and for each of the race, ethnicity and gender categories.
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NOTE: Treasury will calculate the acceptance rate based on information submitted in
items a. and b. above. Recipients are not required to calculate this item.
d. Number of Households that Received ERA Assistance by Type
Each Recipient must also indicate the number of unique households that received any
of the types of ERA Financial Assistance in the reporting period, listed below, broken
out by assistance type.
For each of the five types of ERA Financial Assistance listed below, Recipients will
need to track and report the total number of households receiving each type of
assistance in the reporting period. Count each household only one time for a given
type of assistance, regardless of whether the household received that type of
assistance multiple times in the reporting period.
For example:
• Where the ERA Project paid a rent payment for a participant household and also
paid a utility/home energy assistance payment for the same participant household
in the reporting period, report this as one household receiving rent assistance and
one household receiving utility/home energy assistance.
• Where the ERA Project paid two utility/home energy payments to the same
participant household in the reporting period, the Recipient should report this as
one household receiving utility/home energy assistance.
Note: Tribe, TDHE, and the DHHL Recipients must report on each of the five ERA
Financial Assistance Types shown below (items i – v). However, these Recipients are
not required to report the information by race, ethnicity, and gender of the primary
applicant for assistance.
i. ERA Financial Assistance Type: Rent (#)
Definition: The number of unique participant households that were paid (or whose
landlord was paid) at least one rent payment of any dollar amount under the subject
ERA Project in the reporting period.
The Recipient must the report number for the current reporting period. The
Recipient must also report the numbers broken out by race, ethnicity, and gender
of the primary applicants for assistance. (Tribe, TDHE, and the DHHL Recipients
are not required to report these figures by race, ethnicity and gender.)
ii. ERA Financial Assistance Type: Rental Arrears (#)
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Definition: The number of unique participant households that were paid (or whose
landlords were paid) a payment of any dollar amount for rental arrears under the
subject ERA Project in the reporting period.
The Recipient must report the number for the current reporting period. The
Recipient must also report the number broken out by the race, ethnicity, and
gender of the primary applicants for assistance. (Tribe, TDHE, and the DHHL
Recipients are not required to report these figures by race, ethnicity and gender.)
iii. ERA Financial Assistance Type: Utilities/Home Energy Bills (#)
Definition: The number of unique participant households that were paid (or whose
utility/home energy provider was paid) a payment of any dollar amount for any
portion of at least one utility or home energy bill under the subject ERA Project in
the reporting period.
Each ERA Recipient must report the number for the current reporting.
Each State, Local and Territorial ERA Recipient must also report the number
broken out by race, ethnicity, and gender of the primary applicants for assistance.
(Tribe, TDHE, and the DHHL Recipients are not required to report these figures by
race, ethnicity and gender.)
iv. ERA Financial Assistance Type: Utilities/Home Energy Arrears (#)
Definition: The number of unique participant households that were paid (or whose
utility/energy provider was paid) a payment of any dollar amount for utility/home
energy arrears under the subject ERA Project in the reporting period.
Each ERA Recipient must report the number for the current reporting period.
Each State, Local and Territorial ERA Recipient must also report the number
broken out by the race, ethnicity, and gender of the primary applicants for
assistance. (Tribe, TDHE, and the DHHL ERA Recipients are not required to report
these figures by race, ethnicity and gender.)
v. ERA Financial Assistance Type: Other Expenses Related to Housing (#)
Definition: The number of unique participant households that were paid any dollar
amount for other approved housing expenses (including eviction
prevention/diversion) under the subject ERA Project in the reporting period
(excluding rent, rental arrears, utility or home energy costs and home energy costs
arrears).
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Please see Question No. 7 in Treasury’s ERA Frequently Asked Questions (FAQs)
document available on the Emergency Rental Assistance Program page on
Treasury.gov.
The Recipient must report the number for the reporting period. The Recipient must
also report the number broken out by race, ethnicity, and gender of the primary
applicants for assistance. (Tribe, TDHE, and the DHHL Recipients are not required
to report these figures by race, ethnicity and gender.)
e. Number of Unique Participant Households at Certain Income Levels
Note: Not applicable for Tribe, TDHE, and the DHHL Recipients.
Each State, Local and Territorial ERA Recipient must report the total number of unique
participant households that were paid any dollar amount for at least one of the
following: rent, rental arrears, utilities/home energy costs, utility/home energy arrears,
or other expenses related to housing in the reporting period by the following ranges of
household income levels:
i. Less than 30% of area median income (#)
ii. Between 30% and 50% of area median income (#)
iii. Between 50% and 80% of area median income (#)
iv. Total number of recipient households whose income eligibility was
determined based on their eligibility for other federal benefit programs (#)
v. Total number of recipient households whose income eligibility was
determined using a fact-based proxy (#)
The area median income for a household is the same as the income limits for families
published in accordance with 42 U.S.C. 1437a(b)(2), available under the heading for
“Access Individual Income Limits Areas” at
https://www.huduser.gov/portal/datasets/il.html. Also see FAQ No. 4 in Treasury’s
ERA Frequently Asked Questions (FAQs) available on the Emergency Rental
Assistance Program page.
The numbers reported for group iv and v above should only reflect the number of
households for which the household income was determined to be eligible for other
federal benefit programs or by a fact-based proxy and for whom there is not sufficient
information in the self-certification to determine the correct AMI classification. The ERA
Recipient should categorize participants into an AMI category wherever they have
sufficient information to do so, even though the ERA Recipient used a proxy to
determine income eligibility.
Each State, Local and Territorial ERA Recipient must report numbers in each of the
five income categories for the reporting period. Each of these ERA Recipients must
also report the current period numbers for each income category broken out race,
ethnicity, and gender of the primary applicants for assistance.
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f. Total Amount of ERA Award Funds Paid to or for Participant
Households
Note: Tribe, TDHE, and the DHHL ERA Recipients must report this data point.
However, these Recipients are not required to report the information broken out by
race, ethnicity, and gender of the primary applicant for assistance.
Definition: The total dollar amount of ERA award funds paid under the subject ERA
Project to or for participant households including payments for rent, rental arrears,
utility/home energy costs, utility/home energy arrears, and other housing services and
eligible expenses in the reporting period This does not include funds paid for Housing
Stability Services.
Each ERA Recipient must report the number for the reporting period.
Each State, Local and Territorial ERA Recipient must also report the number broken
out by the race, ethnicity, and gender of the primary applicant for assistance (Tribe,
TDHE, and the DHHL Recipients are not required to report these numbers by race,
ethnicity, and gender).
g. Average Amount of ERA Award Funds Provided to or for Each Unique
Household
Note: ERA Recipients are not required to report this item; Treasury’s portal will
calculate and populate the acceptance rate based on grantee-submitted information
for items b(i) and f. above.
h. Average Number of Months of Rent or Utility/Home Energy Payments
Covered for Each Participant Household
Note: Not applicable for Tribe, TDHE, and the DHHL Recipients.
Each State, Local and Territorial ERA Recipient must calculate and report the
average number of months that they paid rental or utility/home energy payments to/for
each participant household in the reporting period (excluding payments for arrears,
other expenses, or housing stability services).
To calculate this figure, these ERA Recipients must sum the total number of months
of assistance across all participating households and then divide that total number by
the number of participant households that received at least one payment.
A “month of assistance” is defined as any calendar month for which the ERA Recipient
provides ERA assistance (of any amount and type(s)) to a participant household. For
example:
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• Where the ERA Recipient provides a participant household one payment for both
rental and utility/home energy assistance for costs the household incurred during
the month of May, the combination of rental and utility/home energy assistance
payments is considered one month of assistance.
• Alternately, where the ERA Recipient provides a participant household an amount
of assistance that covers expenses incurred by the household in more than one
month, such as when the ERA Recipient provides a household with one $1,000
payment that covers $800 for rent incurred in May and $200 for prospective rent
costs in June, that payment is considered to be two months of assistance. Invoices
for costs during a multi-month period (quarterly invoices for utilities for example)
may be equally distributed among the months in the multi-month period.
Each State, Local and Territorial ERA Recipient must report the number for the
reporting period. These ERA Recipients must also report the number broken out by
the race, ethnicity, and gender of the primary applicant for assistance.
i. Housing Stability Services (#)
Note: Each ERA Recipient must report this data point, with no requirement to report
the information broken out by race, ethnicity, and gender of the primary applicants for
assistance.
Definition: The number of unique participant households that received housing stability
services under the subject ERA Project in the reporting period. This includes housing
stability services provided directly by the Recipient or by any subrecipients or
contractors.
Amounts Approved for Payment (Obligated) and Amounts Paid (Expended) in the
Reporting Period
Each ERA Recipient must report the amounts obligated and amounts expended for items
listed below in the reporting period. ERA Recipients are not required to report this
information by race, ethnicity, or gender categories.
Table 6 summarizes the data that each ERA Recipient must provide.
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Table 6
Required Quarterly Report Data
Amounts Approved (Obligated) and
Amounts Paid (Expended) in the Reporting Period
Current Cumulative Demographic
Required Data
Quarter Total Total Information
j. Total Dollar Amount of
ERA Award Funds Not
Approved (Obligated) to X Applicable Not Applicable
or for Participant
Households
k. Total Amount of ERA
Award Fund Paid Not
X Not Applicable
(Expended) for Applicable
Administrative Expenses
l. Total Amount of ERA
Award Funds Approved Not
X Not Applicable
(Obligated) for Applicable
Administrative Expenses
m. Total Dollar Amount of
the ERA Award Funds
Paid (Expended) for X Not Not Applicable
Housing Stability Applicable
Services
n. Total Dollar Amount of
the ERA Funds Not
Approved (Obligated) for X Applicable Not Applicable
Housing Stability Service
Costs
Each ERA Recipient must provide the following details on the total amount paid
(expended) in the reporting period and the total amount approved (obligated) for
assistance to households and administrative expenses by the ERA Recipient (and its
subrecipients and contractors, as applicable) under the subject ERA1 or ERA2 Project.
j. Total Dollar Amount of ERA Award Funds Approved (Obligated) to or for
Participating Households in the Reporting Period
Definition: The total dollar amount of the ERA award the ERA Recipient (and entities
to which it has issued subawards or contract, as applicable) approved (obligated) for
payment to participant households in the reporting period for rent; rental arrears;
utility/home energy costs arrears; and other housing expenses in the reporting period.
This does not include amounts approved (obligated) for housing stability services.
While ERA Recipients may use an equivalent definition contained in existing policies
and procedures, the amount obligated should reflect the amount of payments to or for
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participant households the ERA Recipient has agreed to pay during the same or a
future period, as evidenced by a legally binding agreement or contract.
k. Total Amount of ERA Award Funds Paid (Expended) for Administrative
Expenses in the Reporting Period
Definition: The total dollar amount of the ERA award the ERA Recipient (and its
subrecipients and contractors, as applicable) expended for administrative expenses in
the reporting period. This does not include amounts expended (paid) for housing
stability services.
Note: For costs to have been incurred as defined, performance of the service or
delivery of the good(s) must have occurred.
l. Total Amount of ERA Award Funds Approved (Obligated) for
Administrative Expenses in the Reporting Period
Definition: The dollar amount of the ERA award that the ERA Recipient (and its
subrecipients and contractors, as applicable) has approved (obligated) for payment for
administrative expenses in the reporting period. This does not include amounts
obligated for housing stability services. While ERA Recipients may use an equivalent
definition contained in existing policies and procedures, the amount obligated should
reflect the amount of administrative expense the ERA Recipient has agreed to pay
during the same or a future period, as evidenced by a legally binding agreement or
contract.
m. Total Dollar Amount of the ERA Award Funds Paid (Expended) for
Housing Stability Services in the Reporting Period
Definition: Total amount of the ERA award the ERA Recipient (and its subrecipients
and contractors, as applicable) paid (expended) for housing stability services
(including eviction prevention/diversion) in the reporting period.
Note: For costs to have been incurred as defined, performance of the service or
delivery of the good(s) must have occurred.
n. Total Dollar Amount of the ERA Funds Approved (Obligated) for
Housing Stability Service Costs in the Reporting Period
Definition: Total amount of the ERA award the ERA Recipient (and its subrecipients
and contractors, as applicable) approved (obligated) for housing stability services
(including eviction prevention/diversion) in the reporting period.
While ERA Recipients may use an equivalent definition contained in existing policies
and procedures, the amount obligated should reflect the amount of assistance the
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Recipient has agreed to pay during the same or a future period, as evidenced by a
legally binding agreement or contract.
Reminder: Obligations and Expenditures by Each Financial Assistance Type as Required
Above Must be Less than or Equal to the Federal Award Amount --The amount a recipient
reports as obligated or expended by ERA financial assistance type (for example, rent, rental
arrears, etc.) and for administrative expenses must not exceed the total amount of the ERA1 or
ERA2 award. This rule applies to amounts reported for a single reporting period and for cumulative
reporting. Financial assistance and administrative obligations and expenditures should be a
subtotal of total obligations and total expenditures.
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Performance & Financial Reporting Tab
Treasury’s performance and financial reporting requirements are designed to ensure maximum
transparency around use of ERA award funds for the public consistent with 2 CFR 200; to enable
sufficient monitoring by Treasury and Treasury OIG, and to align with PRAC financial reporting
requirements.
Performance Reporting
Current Performance Narrative
Each ERA Recipient must provide a brief narrative of 12,000 characters (2,000 words) or less
describing the performance and accomplishments of the subject ERA Project over the reporting
period. The narrative should support the performance and demographic data submitted and must
include the following information:
• Activities implemented and notable achievements over the calendar quarter
• Activities planned for the next calendar quarter
• Notable challenges and status of each challenge
• Details on compliance/non-compliance issues and mitigation plans
• Requests for additional assistance or guidance from Treasury
• Other information, as appropriate. Recipients do not need to repeat information
provided in the Project Overview section above.
Narrative on Effective Practices
Each ERA Recipient may provide a brief narrative of 3,500 characters (500 words) or less
describing the ERA Recipient’s effective practices for administering ERA programming to share
with the ERA community.
Financial Reporting
This component of the ERA Quarterly Report has been updated effective with the Quarter 1, 2022
report, to require Recipients to provide financial data directly into Treasury’s portal, rather than by
uploading SF-425 forms as was required previously.
Data points as required on the SF-425 as follows:
• Total award amount (pre-populated)
• Cumulative amount of Award Obligated as of the end of the Reporting Period
• Cumulative amount of Award Obligated but not Expended as of the end of the Reporting
Period
• Cumulative amount of Award Expended as of the end of the Reporting Period
• Amount of Award Unobligated as of the end of the Reporting Period
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Also provide the following current quarter data points:
• Current Quarter Obligations
• Current Quarter Expenditures
Reminder on Limitations on Administrative Costs – Recipients are limited in the amounts
of ERA1 and ERA2 used for administrative costs. See Appendix 8 for more information on
uses of ERA funds for these costs. All recipients are permitted to charge both direct and
indirect costs to their ERA awards. Recipients that elect to charge indirect costs to the ERA
award must provide a copy of its current negotiated indirect cost rate agreement in the
designated upload section of the online form. If a cost rate agreement does not exist, the
Recipient must provide a written notification that it elected to use the de minimus indirect costs
rate of ten percent of the modified total direct costs, per 2 CFR 200.414(f).
Reminder that Obligations and Expenditures Must Not Exceed the Federal Award
Amount – Recipients should ensure that amounts reported as obligated or expended do not
exceed the total amount of the recipient’s respective ERA1 and/or ERA2 award received from
Treasury. Some recipients have reported obligations or expenditures that exceed the amount
of funds awarded and paid by Treasury. While recipients may utilize other, non-Treasury ERA
funds for their rental assistance programs, and are encouraged to do so within the guidelines
set forth in Treasury’s ERA Frequently Asked Questions and related guidance from the Office
of Management and Budget in M-21-20, Promoting Public Trust in the Federal Government
through Effective Implementation of the American Rescue Plan Act and Stewardship of the
Taxpayer Resources, Recipients should only report to Treasury in their ERA Quarterly
Reports on expenditures and obligations related to their ERA1 and/or ERA2 award received
from Treasury. Recipients must also remember to report expenditures and obligations related
to their ERA1 award separately from their ERA2 award. Treasury encourages recipients to
identify amounts and describe contributions from other federal, state, or local programs in a
comment field in future quarterly and monthly submissions.
Participant Household Payment Data File (PHPDF)
Each State, Local, and Territorial ERA Recipient must submit a data file containing household-
level information described below for each ERA Financial Assistance payment made to or on
behalf of each participant household during the reporting period.
Note: Tribe, TDHE, and the DHHL ERA Recipients are not required to submit a PHPDF as part
of each Quarterly Reports.
Note: Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed guidance
on requirements for the cumulative Participant Household Payment Data File data required in the
ERA1 Final Report.
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Recipients must use a Treasury template for providing the PHPDF. The template is available for
download from the “Bulk Upload Templates and Instructions” tab the ERA Compliance section of
Treasury’s portal. Please see Appendix A of the User Guide – Treasury's portal for Recipient
Reporting for more information about this required data file and the submission process.
Treasury’s portal will enable State, Local and Territorial ERA Recipients who are required to
submit a PHDPF to securely upload the data file as part of each Quarterly Report. State, Local
and Territorial ERA Recipients should take care to never include beneficiary names or social
security numbers in the file submission. ERA Recipients are reminded of the requirement to
establish data privacy and security requirements for the information collected from all households,
including protection of household personally identifiable information, and to provide confidentiality
protections, as necessary, consistent with this requirement as set forth in the Consolidated
Appropriations Act, 2021. Treasury’s eligibility and verification guidance remains unchanged.
Please see Figure 3 for information, guidance, and requirements for developing and submitting
the PHPDF.
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Figure 3
Required Participant Household Payment Data File Elements
All State, Local and Territorial ERA Recipients must provide a Participant Household Payment
Data File containing details on each payment made to each unique participant household that
receiving, either directly or indirectly, a disbursement of ERA funds from the subject ERA
Project in the reporting period and for the ERA1 Final Report, over the entire award period of
performance:
• Physical address of the participant household that received the payment (not P.O.
Box).
• Type of Payee to whom the payment was made (payee types are: Tenant; Landlord
or Owner; Utility/Home Energy Service Provider; Other Housing Services and Eligible
Expenses Provider)
• Category of ERA Financial Assistance provided (Rent; Rental Arrears; Utilities/Home
Energy Costs; Utility/Home Energy Arrears; and Other Housing Services and Eligible
Expenses)
o In situations where a payment is for multiple categories of financial assistance,
please report the predominant category for the payment;
• Amount of payment;
• Date of the payment; and
• Start and End Dates covered by the payment (as documented in the participant
household’s application / records, as appropriate).
o In situations where the period of coverage is not known, please provide a
Start Date and leave the End Date field blank.
Each ERA1 and ERA2 Recipient should include the physical address of the participant
household only. Do not provide the address of the landlord, the utility provider, or other
entity that received the payment.
Recipients should not provide information about payments made to Housing Stability
Service providers or about payments made for Administrative Costs.
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To the extent that the State, Local, or Territorial ERA Recipient made multiple payments
to assist tenants at the same address in the reporting period (or in the case of the ERA1
Final Report, in the full period of performance), the Recipient should include multiple data
entries per household. See the following two scenarios for more information:
a) When an ERA Recipient makes a rental payment and a separate utility/home
energy payment for the same household during the reporting period, the data file
should include two separate entries (one entry for each payment).
b) When an ERA Recipient makes one payment to a landlord for the current rent due
and an additional amount for the rental arrears, the data file should include two
entries – one for the rent payment and one for the rental arrears payment.
State, Local, and Territorial ERA Recipients must provide the PHPDF via a file in a pre-
defined format (to be provided by Treasury) and uploaded as part of each Quarterly Report
and the ERA1 Final Report.
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Report Certification and Submission Tab
Treasury’s portal will present the following statement that the Recipient’s Authorized
Representative for Reporting must use to certifying that the information provided is complete and
accurate:
I certify that the information provided is accurate and complete after reasonable
inquiry of people, systems, and other information available to the ERA
Recipient. The undersigned acknowledges that a materially false, fictitious,
fraudulent statement or representation (or concealment or omission of a material
fact) in this submission may be the subject of criminal prosecution under the False
Statements Accountability Act of 1996, as amended, 18 U.S.C. § 1001, and also
may subject me and the ERA Recipient to civil penalties, damages, and
administrative remedies for false claims or otherwise (including under to 31 U.S.C.
§§ 3729 et seq.). The undersigned is an authorized representative of the ERA
Recipient with authority to make the above certifications and representations on
behalf of the ERA Recipient.
The Recipient’s designated Authorized Representative for Reporting will be required to e-sign this
certification before final submission of the Quarterly Reports and the ERA1 Final Report via the
portal. Note that the certification will be the last step in the Recipients’ submission process.
In addition, to ensure that the individual currently logged-in to Treasury’s portal is in fact
authorized to certify and submit an ERA Quarterly Report and the ERA1 Final Report the portal
will display the name, title, phone and email address of the currently person who is current logged-
in to the system.
If the name shown above is not that of an authorized ERA1 or ERA2 Administrator or ERA1 or
ERA2 Authorized Representative, the logged-in individual should save and log-off the portal, then
have an authorized ERA1 and ERA2 Account Administrator or an ERA1 or ERA2 Authorized
Representative for Reporting sign in to officially certify and submit the quarterly report.
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Appendices
Appendix 1 – Quarterly Reporting Elements by ERA Recipient Type
Tables 1-A and 1-B display the required reporting elements for Tribe, TDHE, and the DHHL
Recipients and for State, Local, and Territorial Recipients.
Table Appendix 1–A
Tribe, TDHE, and the DHHL ERA Recipients
Required ERA Quarterly Reporting Elements
Portal Tab Data Element Requirements for
Tribe, TDHE, and the
DHHL Recipients
Recipient Profile All components listed within section / portal tab Required
Project Overview All components listed within section / portal tab Required
Project Data and Number of unique households that completed Required (Total figure
Participant and submitted an application for ERA only, without reporting
Demographics Assistance by race, ethnicity or
gender of the primary
applicant.)
Number of Unique Households that Received Required (Total figure
Assistance of Any Kind only, without reporting
by race, ethnicity or
gender of the primary
applicant.)
Number of unique households that received Required (Total figure
their initial assistance in the current reporting only, without reporting
period by race, ethnicity or
gender of the primary
applicant.)
Number of unique households that received Required (Total figure
ERA assistance by type – rent only, without reporting
by race, ethnicity or
gender of the primary
applicant.)
Number of unique households that received Required (Total figure
ERA assistance by type – rental arrears only, without reporting
by race, ethnicity or
gender of the primary
applicant.)
Number of unique households that received Required (Total figure
ERA assistance by type – utilities/home energy only, without reporting
bills by race, ethnicity or
gender of the primary
applicant.)
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Portal Tab Data Element Requirements for
Tribe, TDHE, and the
DHHL Recipients
Number of unique households that received Required (Total figure
ERA assistance by type – utilities/home energy only, without reporting
arrears by race, ethnicity or
gender of the primary
applicant.)
Number of unique households that received Required (Total figure
ERA assistance by type – other expenses only, without reporting
related to housing by race, ethnicity or
gender of the primary
applicant.)
Number of unique households that received Required (Total figure
ERA assistance by type – housing stability only, without reporting
services by race, ethnicity or
gender of the primary
applicant.)
Total Amount of ERA Funds Paid to or for Required (Total figure
Participant Households only, without reporting
by race, ethnicity or
gender of the primary
applicant.)
Amounts Paid (Expended) and Amounts Required
Approved (Obligated for Payment) in the
quarter (items j through n in this section)
Performance and Performance Narrative Required
Financial Narrative on Effective Practices Required
Reporting Data points as required on the SF-425: Required
• Total award amount (pre-populated)
• Cumulative amount of Award Obligated
as of the end of the Reporting Period
• Cumulative amount of Award Obligated
by not Expended as of the end of the
Reporting Period
• Cumulative amount of Award Expended
as of the end of the Reporting Period
• Amount of award Unobligated as of the
end of the Reporting Period
Other data points:
• Current Quarter Obligations
• Current Quarter Expenditures
Report Certify and Submit Required
Certification and
Submission
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Table A-2
State, Local and Territorial ERA Recipients
Required Reporting Elements for ERA Quarterly Reports
Guidance Reporting Item Requirements for
Section / Portal State, Local and
Tab Territorial Recipients
Recipient Profile All components listed within section / portal tab Required
Project Overview All components listed within section / portal tab Required
Project Data and Number of unique households that completed Required, including
Participant and submitted an application for ERA demographic data
Demographics Assistance breakdown
Number of unique households that received Required, including
assistance of any kind demographic data
breakdown
Number of unique households that received Required, including
their initial ERA assistance in the current demographic data
reporting period breakdown
Number of unique households that received Required, including
ERA assistance by type – rent demographic data
breakdown
Number of unique households that received Required, including
ERA assistance by type – rental arrears demographic data
breakdown
Number of unique households that received Required, including
ERA assistance by type – utilities/home energy demographic data
bills breakdown
Number of unique households that received Required, including
ERA assistance by type – utilities/home energy demographic data
arrears breakdown
Number of unique households that received Required, including
ERA assistance by type – other expenses demographic data
related to housing breakdown
Number of unique households that received Required, Do not
ERA assistance by type – housing stability provide demographic
services data breakdown
Number of unique households at certain Required, including
income levels: less than 30% of Area Median demographic data
Income breakdown
Number of unique households at certain Required, including
income levels: between 30 and 50% of Area demographic data
Median Income breakdown
Number of unique households at certain Required, including
income levels: between 50 and 80% of Area demographic data
Median Income breakdown
Total number of recipient households whose Required, including
income eligibility was determined based on demographic data
breakdown
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Guidance Reporting Item Requirements for
Section / Portal State, Local and
Tab Territorial Recipients
their eligibility for other federal benefit
programs
Total number of recipient households whose Required, including
income eligibility was determined using a fact- demographic data
based proxy breakdown
Total amount of ERA award paid to or for Required, including
participant households demographic data
breakdown
Average number of months of rent or Required, including
utility/home energy payments covered for each demographic data
participant household breakdown
Amounts Paid (Expended) and Amounts Required
Approved (Obligated for Payment) in the
quarter (items j through n in this section)
Performance and Performance narrative Required
Financial Narrative on effective practices Required
Reporting Data points as required on the SF-425: Required
• Total award amount (pre-populated)
• Cumulative amount of Award Obligated
as of the end of the Reporting Period
• Cumulative amount of Award Obligated
by not Expended as of the end of the
Reporting Period
• Cumulative amount of Award Expended
as of the end of the Reporting Period
• Amount of award Unobligated as of the
end of the Reporting Period
Other data points:
• Current Quarter Obligations
• Current Quarter Expenditures
Participant Household Payment Data File Required
Report Certify and Submit Required
Certification and
Submission
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Appendix 2 – ERA Program Terminology
Who is a Recipient / Grantee?
A Recipient (also referred to as a Prime Recipient) is an entity that received an ERA1
award directly from Treasury pursuant to section 501 of the Consolidated Appropriations
Act, 2021 or received an ERA2 award directly from Treasury pursuant to section 3201 of
the American Rescue Plan Act (ARPA):
Recipients / Grantees of ERA1 Awards:
• All 50 States
• Units of local government with more than 200,000 residents
• The District of Columbia
• U.S. Territories
• Tribal Governments or Tribally Designated Housing Entities, as applicable
• The Department of Hawaiian Home Lands (DHHL)
Recipients / Grantees of ERA2 Awards:
• All 50 States
• Units of local government with more than 200,000 residents
• The District of Columbia
• U.S. Territories
What is an ERA1 award?
Awards provided by Treasury pursuant to section 501 of the Consolidated
Appropriations Act, 2021.
What is an ERA2 award?
Awards issued by Treasury pursuant to section 3201 of the American Rescue Plan Act.
What is a Subrecipient in the context of ERA Reporting?
For the purposes of ERA reporting, a subrecipient is an entity or individual to which an
ERA recipient / grantee issues a subaward.
What is a Contractor?
Contractors are entities that receive a contract from the ERA Recipient / grantee for the
purpose of obtaining goods and services to implement the ERA award.
What is a Beneficiary in the context of ERA reporting?
For the purposes of ERA reporting, Beneficiaries are entities or individuals that receive
direct payments from the ERA Recipient / grantee or its Subrecipient(s). Beneficiaries
may be a household/tenant, a landlord, a utility provider, or vendor for other related
housing expenses (e.g., for internet services and hotel stays).
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What are ERA Financial Services in the context of ERA program reporting?
Financial Services are payments of ERA funds by an ERA Recipient / grantee or its
Subrecipient(s) for rent, rental arrears, utility/home energy assistance or utility/home
energy assistance arrears of the ERA program participant households.
What are Housing Stability Services in the context of ERA program reporting?
Housing Stability Services are services for which the ERA Recipient / grantee or its
Subrecipient(s) use(s) ERA funds to pay a third party that provides housing assistance
services for a participant household.
What is a Fact-Based Proxy for Determining Participant Income Eligibility?
A Fact-Based Proxy as described in FAQ #4 dated May 7, 2021, is a written attestation
from the applicant as to household income without further documentation of income. An
ERA Recipient / grantee may rely on such an attestation from the applicant if the ERA
Recipient / grantee also uses any reasonable fact-specific proxy for household income,
such as reliance on data regarding average incomes in the household’s geographic area.
What is an obligation?
For purposes of ERA reporting, an obligation is a commitment to pay a third party with
ERA award proceeds based on a contract, subaward, direct payment, or other
arrangement.
What is an expenditure?
For purposes of ERA reporting, an expenditure is the amount that has been incurred as a
liability of the entity (the service has been rendered or the good has been delivered to the
entity).
What is an ERA Project?
Each ERA award is considered one project for reporting purposes. ERA Recipients /
grantees that received ERA1 and ERA2 awards are considered to be administering two
projects – one under the ERA1 award and the second project under the ERA2 award.
What is a contract?
A contract is an obligation to an entity associated with an agreement to acquire goods or
services.
What is a direct payment?
A direct payment is a disbursement (with or without an existing obligation) to an entity or
individual that is not associated with a contract or subaward. Examples of direct payments
are a benefit payment to a household/tenant, a landlord, a utility provider, and a payment
to a vendor for other related housing expenses (e.g., for internet services and hotel stays).
What is the primary place of performance for a contract or a subaward?
The primary place of performance is the address where the predominant performance of
the contract or subaward will be accomplished.
What is the period of performance start date and end date for a contract or a
subaward?
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The period of performance start date is the date on which efforts begin or the contract or
subaward is otherwise effective. The period of performance end date is the date on which
all effort is completed, or the contract or subaward is otherwise ended.
What is the ERA Recipient’s / Grantee’s designated ERA1 or ERA2 Authorized
Representative for Reporting?
The Recipient’s designated Authorized Representative for Reporting is the individual
designated by the Recipient / Grantee as having authority to certifying and submit official
reports on behalf of the Recipient (a governmental entity administering the specific ERA1
or ERA2 award).
What is the ERA Recipient’s / Grantee’s designated ERA1 or ERA2 Point of Contact
for Reporting?
The Recipient’s designated ERA1 or ERA2 Point of Contact for Reporting is the individual
designated by the Recipient / grantee who is responsible for receiving official Treasury
notifications about program reporting including alerts about upcoming reporting,
requirements, and deadlines. The ERA1 or ERA2 Point of Contact for Reporting is also
responsible for completing the reports for the Recipient / grantee.
What is a Redirect of Award Funds?
A redirect of award funds occurs when a locality receives an ERA award and subsequently
transfers 100% of the ERA award funds received from Treasury to its eligible State. In this
situation, the redirect of award funds is finalized when the locality has submitted the
relevant redirection documentation to Treasury and Treasury has provided confirmation
of acceptance of such documentation. At that time, the locality’s ERA award is cancelled,
and the locality has no further legal obligation to Treasury under the ERA award. The
State’s ERA award is modified by the amount of the funds transferred by the local
government and the State is responsible as the recipient for reporting on the use of the
transferred award funds, as such funds are now subject to the requirements set forth in
the ERA Award Terms and Conditions previously accepted by the State in connection with
its ERA award.
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Appendix 3 – Race, Ethnicity and Gender Categories for Reporting Disaggregated
Counts of ERA Project Participants
State, Local and Territorial Recipients receiving ERA1 or ERA2 awards are required to report total
(aggregate) counts of the number of ERA Project participants over several factors such as the
number of applications received and approved and the number of participants receiving each type
of authorized ERA assistance, so forth in each quarterly report and the ERA1 Final Report. These
Recipients must also report the figures disaggregated by three demographic characteristics of the
head of each participating household. The primary demographic characteristics – race, ethnicity
and gender – and each required subcategory are listed below.
Race
American Indian or Alaska Native
Asian
Black or African American
Mixed Race
Native Hawaiian or Other Pacific Islander
White
Declined to Answer
Data Not Collected
Ethnicity
Hispanic or Latino
Not Hispanic or Latino
Declined to Answer
Data Not Collected
Gender
Female
Male
Non-binary
Declined to Answer
Data Not Collected
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Appendix 4 – Expenditure Categories and Payee Types
The following are several key terms helpful for ERA1 and ERA2 Recipient / Grantee data
collection and reporting.
Allowed Expenditure Categories
• Financial Assistance: Rent
• Financial Assistance: Rental arrears
• Financial Assistance: Utility/home energy costs
• Financial Assistance: Utility/home energy costs arrears
• Financial Assistance: Other housing costs
• Financial Assistance: Housing Stability Services
• Administrative Costs
Payee Types
• Tenant
• Landlord or Owner
• Utility / Home Energy Service Provider
• Other Housing Services and Eligible Expenses Provider
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Appendix 5 – Administration and Compliance Information for ERA1 and ERA2
Award Recipients
Background Information
• Guidance including Frequently Asked Questions and Fact Sheets
Administration and Compliance
• ERA1 and ERA2 Award Terms and Conditions which include important details for
Recipients such as: Allowable uses of funds; Allowable administrative costs; Reporting;
Maintenance of and Access to Records; Compliance with Applicable Laws and
Regulations and other topics (this list of topics is only illustrative of topics covered in the
Award Terms and Conditions).
• ERA1 award terms (revised 3/26/2021).
• ERA2 award terms with detailed information on such topics as allowable uses of funds.
• Regulatory Requirements under the Uniform Guidance (2 CRF Part 200): The ERA1 and
ERA2 awards are generally subject to the requirements set forth in the Uniform Guidance.
In all instances, Recipients should review the Uniform Guidance requirements applicable
to its use of ERA1 or ERA2 award funds. Recipients should consider how and whether
certain aspects of the Uniform Guidance apply.
• Single Audit Requirements: Recipients and Subrecipients that expend more than
$750,000 in Federal awards during their fiscal year will be subject to an audit under the
Single Audit Act and its implementing regulation at 2 CFR Part 200, Subpart F regarding
audit requirements. Recipients and subrecipients may also refer to the implementing
guidance on OMB’s website, the OMB Compliance Supplements for audits of federal
funds, and related guidance at, and the Federal Audit Clearinghouse to see examples and
single audit submissions.
• Civil Rights Compliance: Unless exempted, recipients of Federal financial assistance from
the Treasury are required to meet legal requirements relating to nondiscrimination and
nondiscriminatory use of Federal funds. Those requirements include ensuring that entities
receiving Federal financial assistance from the Treasury do not deny benefits or services,
or otherwise discriminate on the basis of race, color, national origin (including limited
English proficiency), disability, age, or sex (including sexual orientation and gender
identity), in accordance with the following authorities: Title VI of the Civil Rights Act of 1964
(Title VI) 42 U.S.C. §§ 2000d et seq., and Treasury's implementing regulations, 31 CFR
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Part 22; Section 504 of the Rehabilitation Act of 1973 (Section 504), Public Law 93-112,
as amended by Public Law 93-516, 29 U.S.C. § 794; Title IX of the Education
Amendments of 1972 (Title IX), 20 U.S.C. §§1681 et seq., and the Department's
implementing regulations, 31 CFR Part 28; Age Discrimination Act of 1975, Public Law
94-135, 42 U.S.C. §§ 6101 et seq., and Treasury’s implementing regulations at 31 CFR
Part 23. In order to carry out its enforcement responsibilities, under Title VI of the Civil
Rights Act, Treasury will collect and review information from recipients to ascertain their
compliance with the applicable requirements before and after providing financial
assistance. Treasury’s implementing regulations, 31 CFR Part 22, and the Department of
Justice (DOJ) regulations, Coordination of Non-discrimination in Federally Assisted
Programs, 28 CFR Part 42, provide for the collection of data and information from
recipients (see 28 CFR § 42.406). Treasury will request recipients to submit data for post-
award compliance reviews, including information such as a narrative describing their Title
VI compliance status.
Additional Helpful Information
• Emergency Rental Assistance Program Federal Assistance Listing (CFDA Number
21.023) as posted on SAM.gov. The assistance listing includes helpful information
including program purpose, statutory authority, eligibility requirements, and compliance
requirements for recipients. The Assistance Listing Number (ALN) is the unique 5-digit
number assigned to identify a federal assistance listing and can be used to search for
federal assistance program information, including funding opportunities, spending on
USASpending.gov, or audit results through the Federal Audit Clearinghouse.
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Appendix 6 – Required ERA1 and ERA2 Monthly Reports
State, Local, and Territorial ERA1 and ERA2 Recipients must submit brief monthly reports through
June 30, 2022. This requirement is subject to change and Treasury may require submission of
additional Monthly Reports beyond the March 2022 reporting period as needed.
Note: Tribes, TDHEs and DHHL Recipients are not required to submit monthly reports.
The required monthly consist of two data elements as described below. Recipients must submit
the monthly reports via the Treasury portal by the 15th day of the month following the reporting
period.
Required ERA1 and ERA2 Monthly Reporting Data Elements and Definitions
Equivalent on Element Definition
Quarterly Report
See “Project Data Number of Unique The number of unique participant
and Participant Households that Received households whose rent, rental
Demographics” Tab ERA Assistance of Any Kind arrears, utility/home energy
payments, utility/home energy
in the Reporting Period
arrears, or other expenses related to
housing were fully or partially paid
under the subject ERA award in the
reporting period. This number should
capture all previously-approved
applicants receiving assistance from
[month day 1 – month day 30, 20XX],
as well as new applicants approved
in the month with assistance
received and/or paid in from [month
day 1 – month day 30, 20XX].
Please enter “0” if the grantee has
not experienced any new activity on
this data element during [month day
1 – month day 30, 20XX] reporting
period.
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Required ERA1 and ERA2 Monthly Reporting Data Elements and Definitions
Equivalent on Element Definition
Quarterly Report
See “Project Data Total Amount of ERA Award The total dollar amount of ERA
and Participant Funds Paid to or for award funds paid under the ERA
Demographics” Tab Participant Households in the Project to or for participant
Reporting Period households including payments for
rent, rental arrears, utility/home
energy costs, utility/home energy
cost arrears, and other housing
services and eligible expenses in the
[month day 1 – month day 30, 20XX]
reporting period. This does not
include funds paid for Housing
Stability Services.
Please enter “0” if the grantee has
not experienced any new activity on
this data element during reporting
period.
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Appendix 7 – Applicable Limitations on Administrative Expenses
The following Treasury FAQ addresses the applicable limitation on uses of ERA1 and ERA2
award funds for administrative expenses.
Under ERA1, not more than 10 percent of the amount paid to a Recipient (i.e., grantee) may be
used for administrative costs attributable to providing financial assistance and housing stability
services to eligible households. Under ERA2, not more than 15 percent of the amount paid to a
grantee may be used for administrative costs attributable to providing financial assistance,
housing stability services, and other affordable rental housing and eviction prevention activities.
The revised award term for ERA1 issued by Treasury permits recipients to use funds provided to
cover both direct and indirect costs. A grantee may permit a subrecipient to incur more than 10
or 15 percent, as applicable, of the amount of the subaward issued to that subrecipient as long
as the total of all administrative costs incurred by the grantee and all subrecipients, whether as
direct or indirect costs, does not exceed 10 or 15 percent, as applicable, of the total amount of
the award provided to the grantee from Treasury.
Further, the revised award term for ERA1 no longer requires grantees to deduct administrative
costs charged to the award from the amount available for housing stability services. Rather, any
direct and indirect administrative costs in ERA1 must be allocated by the grantee to either the
provision of financial assistance or the provision of housing stability services. For ERA2, any direct
and indirect administrative costs must be allocated by the grantee accordingly for the provision of
financial assistance, housing stability services, and other affordable rental housing and eviction
prevention activities. As required by the applicable statutes, not more than 10 percent of funds
received by a grantee may be used to provide eligible households with housing stability services
(discussed in FAQ 23). To the extent administrative costs are not readily allocable to one or the
other of these categories, the grantee may assume an allocation of the relevant costs of 90
percent to financial assistance and 10 percent to housing stability services.
Grantees may apply their negotiated indirect cost rate to the award, but only to the extent that the
total of the amount charged pursuant to that rate and the amount of direct costs charged to the
award does not exceed 10 percent of the amount of the award for ERA1 or 15 percent of the
amount of the award for ERA2.
Please see Treasury’s ERA Frequently Asked Questions (FAQs) under the Guidance section on
the Emergency Rental Assistance Program page for more information on administrative expenses
and other important topics.
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Appendix 8 – Background on Annual Civil Rights Compliance and Reporting
Treasury will request information on each Recipients’ compliance with Title VI of the Civil Rights
Act of 1964 (Title VI) on an annual basis. This information may include a narrative describing the
Recipient’s compliance with Title VI, along with other questions and assurances. Treasury
currently plans to require this additional information as part of one the scheduled quarterly reports.
Treasury will provide additional instructions and guidance on requirements for the Civil Rights
reporting as it become available. This collection does not apply to Tribal Governments.
Civil Rights Compliance: Unless exempted, recipients of Federal financial assistance from the
Treasury are required to meet legal requirements relating to nondiscrimination and
nondiscriminatory use of Federal funds. Those requirements include ensuring that entities
receiving Federal financial assistance from the Treasury do not deny benefits or services, or
otherwise discriminate on the basis of race, color, national origin (including limited English
proficiency), disability, age, or sex (including sexual orientation and gender identity), in
accordance with the following authorities: Title VI of the Civil Rights Act of 1964 (Title VI) 42
U.S.C. §§ 2000d et seq., and Treasury's implementing regulations, 31 CFR Part 22; Section 504
of the Rehabilitation Act of 1973 (Section 504), Public Law 93-112, as amended by Public Law
93-516, 29 U.S.C. § 794; Title IX of the Education Amendments of 1972 (Title IX), 20 U.S.C.
§§1681 et seq., and the Department's implementing regulations, 31 CFR Part 28; Age
Discrimination Act of 1975, Public Law 94-135, 42 U.S.C. §§ 6101 et seq., and Treasury’s
implementing regulations at 31 CFR Part 23. In order to carry out its enforcement responsibilities,
under Title VI of the Civil Rights Act, Treasury will collect and review information from recipients
to ascertain their compliance with the applicable requirements before and after providing financial
assistance. Treasury’s implementing regulations, 31 CFR Part 22, and the Department of Justice
(DOJ) regulations, Coordination of Non-discrimination in Federally Assisted Programs, 28 CFR
Part 42, provide for the collection of data and information from recipients (see 28 CFR § 42.406).
Treasury will request non-Tribal recipients to submit data for post award compliance reviews,
including information such as a narrative describing their Title VI compliance status. (see page
48-49).
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Appendix 9 -- Scenarios on Reporting an ERA Recipient’s Allocations of ERA1
and ERA2 funds to Subrecipients, Contractors and Direct Payees (Beneficiaries)
Each ERA Recipient must report on its uses of ERA funds. This includes reporting on all the
Recipients’ obligations to subrecipients, contractors and direct payees and the associated
expenditures on subawards, contracts and direct payments.
In general, each ERA Recipient must report the following information for each of its ERA awards
(ERA Project) in the reporting quarter.
1. The ERA Recipient’s obligations of $30,000 or more and related expenditures.
a. Subawards (issued to Subrecipients) by the Prime Recipient valued at $30,000
or more
i. Obligations (individually reported as applicable) on the Subrecipients,
Contractors and Beneficiaries Tab
ii. Related expenditures (individually reported) made by the subrecipient on
the Expenditures Tab under the Expenditures Associated with the ERA
Recipient’s Subawards, Contracts and Direct Payments Valued at
$30,000 or More section.
b. Contracts (issued to Contractors) by the Prime Recipient valued at $30,000 or
more.
i. Obligations (individually reported as applicable) on the Subrecipients,
Contractors and Beneficiaries Tab
ii. Related expenditures (individually reported) made by the contractor on
the Expenditures Tab under the Expenditures Associated with the ERA
Recipient’s Subawards, Contracts and Direct Payments Valued at
$30,000 or More section.
c. Direct Payments (including direct payments issued to Beneficiaries) by the Prime
Recipient valued at $30,000 or more (not including benefit payments to
individuals who tenants or unincorporated small landlords, regardless of the
amount).
i. Obligations (individually reported) on the Subrecipients, Contractors and
Direct Payments Tab
ii. Related Expenditures will be the same as the obligation amount. This will
be reported on the Expenditures Tab under the Expenditures Associated
with the ERA Recipient’s Subawards, Contracts and Direct Payments
Valued at $30,000 or More section.
2. For subawards, contracts and direct payments to direct payees (including to
beneficiaries) valued at less than $30,000, report the aggregate amount of all obligations
and aggregated amount of all expenditures. This reporting must be performed up to 24
times (reported by 8 Expenditure Category types across 3 Aggregate Types). This will
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be reported on the Expenditures Tab under the Total of all Obligations and Total of all
Expenditures Associated with the ERA Recipient’s Subawards, Contracts, and Direct
Payments Valued at Less than $30,000 section.
3. For all direct payments to individuals (including individuals (tenants) or unincorporated
small landlords), report the aggregate amount of all obligations and aggregate amount
of all expenditures. This reporting must be performed up to 8 times (reported by 8
Expenditure Category types). This will be reported on the Expenditures Tab under the
Recipient Obligations and Expenditures (Payments) to Individuals (Beneficiaries)
section.
The following brief examples present separate scenarios in which an ERA Recipient obligates
funds to a Subrecipient, Contractor or Beneficiary and records the associated expenditures. In
general, the scenarios illustrate the steps of creating Subrecipient, Contractor and Beneficiary
records; recoding the obligating the ERA funds via a corresponding subaward, contract or direct
payment; and recording the expenditure of the funds and required details on the appropriate
Treasury portal screen.
Each scenario presents a brief statement of the reporting requirement for each transaction and a
bulleted list of required actions for reporting the required details on the Treasury portal screens
(or by using the bulk upload functionality).
EXAMPLE 1
State A (the ERA Recipient) issues a subaward in the amount of $1,000,000 to Blue
County on February 22, 2021
REPORTING REQUIREMENT
The ERA Recipient must create a Subrecipient record and a Subaward record in Treasury’s
portal when it obligates $30,000 or more of ERA funds via a subaward, contract, or direct
payment. It must record this information in the quarter when it obligated the ERA funds.
ACTION REQUIRED
• State A must create a Subrecipient Record for Blue County on the “Subrecipient,
Contractor, Direct Payee” tab in Treasury’s portal. It must use the “Subaward, Contract,
Direct Payment” tab to create a subaward record {Subaward A} and record the
$1,000,000 obligation issued to Blue County.
• Note, State A may opt to provide the required information via the bulk upload function
in Treasury’s portal.
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EXAMPLE 2
State A modifies the pre-existing subaward with Blue County with an additional
$10,000,000 obligation on May 1, 2021
REPORTING REQUIREMENT
The ERA Recipient must record modifications to existing subawards, contracts, and direct
payments in Treasury’s portal in the quarter when it made the modification.
ACTION REQUIRED
• State A has previously created a Subrecipient Record for Blue County in the earlier
quarter. Therefore, there is no need for it to re-enter the information about Blue County
or modify the existing Subrecipient Record in any way (unless there was a change to
Blue County’s profile information).
• State A must record the additional $10,000,000 obligated to Blue County by updating
the existing {Subaward A} record associated with the original Blue County obligation on
the “Subawards, Contracts and Direct Payments” tab. The State updates the existing
{Subaward A} by updating the obligation amount. Treasury’s portal will reflect a total
subaward amount of $11,000,000 under {Subaward A} for Blue County for Q1 and Q2.
EXAMPLE 3
State A pays Jane Jones $5,000 for professional consulting services on March
15, 2021. The services were provided from March 1 through March 15.
REPORTING REQUIREMENT
The ERA Recipient must report the payment for Ms. Jones’ services among the aggregate
expenditures for contracts less than $30,000.
ACTION REQUIRED
• Given that the $5,000 fee paid to Jane Jones for consulting services is less than
$30,000, State A does not create a record for the “Contractor” Jane or for the
associated “Contract” for this expenditure.
• State A must record the $5,000 payment to Jane Jones for the consulting services
using the “Aggregate Expenditures Associated with Subawards, Contracts or Direct
Payments less than $30,000” screen in the Expenditures tab. State A characterizes
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the expenditure category as “Administrative Cost” and will record both the obligation
and expenditure in aggregate.
• Note, State A may provide the required information via the bulk upload function in
Treasury’s portal.
EXAMPLE 4
Blue County paid $350,000 in ERA funds to beneficiaries for rent payments in the month of
March. The entire $350,000 in rent payments is in the form of payments less than $30,000 to
individuals who are tenants or unincorporated small landlords. These expenditures are
associated with State A’s $1,000,000 subaward issued to Blue County on February 22, 2021.
REPORTING REQUIREMENT
The ERA Recipient must record its Subrecipients’ expenditures of ERA funds quarterly.
Recording the expenditures links the expenditures to the associated subaward and to the
related obligations under the subaward.
ACTION REQUIRED
• State A must report Blue County’s expenditure of $350,000 using the “Expenditures
Associated with the ERA Recipient’s Subawards, Contracts and Direct Payments
Valued at $30,000 or More” screen and selecting “Financial Assistance: Rent” as the
expenditure category in the “Expenditures” tab.
• State A must associate this expenditure with {Subaward A} by providing the
appropriate Subaward ID or Subaward Number for Blue County.
• State A must also report the expenditure start and end dates.
• Note, State A may provide the required information via the bulk upload function in
Treasury’s portal.
EXAMPLE 5
Blue County entered into a $50,000 contract with Legal Services Office, a local
nonprofit, on April 5 for six months of work providing Housing Stability Services as
part of State A’s ERA Project. On August 15, Blue County paid Legal Services $18,000
for its work in over the period April, May and June.
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REPORTING REQUIREMENT
An ERA Recipient is required to report its obligations associated with its First Level
Subrecipients only, with no reporting on obligations made by subrecipients to second-level
entities. However, ERA Recipients must report First Level Subrecipient’s expenditures. In this
scenario, Blue County is a First Level Subrecipient. Therefore, State A must report on Blue
County’s expenditures concerning its contracted services from Legal Services Office.
5a) Blue County contracted with Legal Services for $50,000 on May 5
ACTION REQUIRED
• State A does not create records for Blue County’s contract with Legal Services.
• State A must report Blue County’s expenditure of $18,000 using the “Expenditures
Associated with the ERA Recipient’s Subawards, Contracts and Direct Payments
Valued at $30,000 or More” screen and selecting “Housing Stability Services” as the
expenditure category in the “Expenditures” tab
• State A must associate this expenditure with {Subaward A} by providing the
appropriate Subaward ID or Subaward Number for Blue County.
• State A must also report expenditure start and end dates.
• Note, State A may provide the required information via the bulk upload function in
Treasury’s portal.
5b) Blue County pays Legal Services Office another $22,000 for its housing
stability services on December 10.
ACTION REQUIRED
• State A does not create records for Blue County’s contract with Legal Services.
• State A must report Blue County’s expenditure of $22,000 using the “Expenditures
Associated with the ERA Recipient’s Subawards, Contracts and Direct Payments
Valued at $30,000 or More” screen and selecting “Housing Stability Services” as the
expenditure category in the “Expenditures” tab
• State A must associate this expenditure with {Subaward A} by providing the
appropriate Subaward ID or Subaward Number for Blue County.
• State A must also report expenditure start and end dates.
• Note, State A may provide the required information via the bulk upload function in
Treasury’s portal.
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EXAMPLE 6
Blue County bought five laptop computers from Technology Firm on May 1. The
payment amount was $10,000.
REPORTING REQUIREMENT
ERA Recipients must report First Level Subrecipient’s expenditures. In this scenario, State A
is the Recipient / Grantee and Blue County is a First Level Subrecipient. Therefore, State A
must report on Blue County’s expenditures in purchasing the laptops.
ACTION REQUIRED
• State A records the expenditure of $10,000 using the “Expenditures Associated with
Subawards, Contracts and Direct Payments Valued at $30,000 or More” screen and
selects “Administrative Costs” as the expenditure category in the “Expenditures” tab.
When reporting “Administrative Costs”, State A will also be required to provide a brief
description/reason on the costs incurred.
• State A must associate this expenditure with {Subaward A} by providing the
appropriate Subaward ID or Subaward Number for Blue County.
• State A must also report expenditure start and end dates.
• Note, State A may provide the required information via the bulk upload function in
Treasury’s portal.
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EXAMPLE 7
State A provides ERA services directly in some portions of the state. It
contracted with Marketing Firm A to inform residents and landlords about the
State’s ERA program for $75,000 and paid a total of $545,000 in rent as direct
payments to individual beneficiaries (tenants or unincorporated small
landlords) in March, as described below. State A also paid the following rent
arrears payment checks to Landlord Business, an individual corporate
landlord, in March: $15,000; $7,000 and $10,000 (Total: $32,000).
REPORTING REQUIREMENT
The ERA Recipient must record its expenditures of ERA funds quarterly. The ERA Recipient
must create a Subrecipient record and a Subaward record in Treasury’s portal when it
obligates $30,000 or more of ERA funds via a subaward, contract and so forth. It must also
report all Direct Payments to individuals (including individuals (tenants) and unincorporated
small landlords) regardless of the amount of the ERA benefit payment. It must record this
information in the quarter when it obligated the ERA funds.
Guidance from Special Reporting Tip: Reporting Any Payments to Individuals 7 –
Payments from the ERA Prime Recipient to individuals under an ERA Project – regardless of
the amount – should be reported via the “Aggregate Disbursements to Individuals” bulk
upload file or the equivalent on-screen “Payments to Individuals” section without individual
unique identifiers but labeled with expenditure category (for example, “Financial Assistance:
Rent” or "Administrative Costs"). An individual is unincorporated and, for example, reports
rental income to the IRS on the Form 1040, U.S. Individual Income Tax Return, Schedule E,
Supplemental Income and Loss, under a personal tax identification number such as a Social
Security Number rather than an Employer Identification Number (EIN) issued by the IRS.
7a) State A entered into a $75,000 contract with Marketing Firm A to publicize
the State’s ERA program in March.
ACTION REQUIRED
• State A must create a Contractor profile for Marketing Firm A on the “Subrecipient,
Contractor and Beneficiary” tab in Treasury’s portal.
7 This reporting requirement is similar to the Treasury CARES Act Coronavirus Relief Fund reporting in
GrantSolutions
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• State A It must use the “Subawards, Contracts and Direct Payments” tab to create a
Contract record {Contract A} with Marketing Firm A and record the $75,000
obligation.
• No additional steps are required If there are no expenditures under {Contract A} in
the reporting period.
• Note, State A may provide the required information via the bulk upload function in
Treasury’s portal.
7b) State A paid $545,000 in ERA funds to beneficiaries for rent payments in the
month of March. The entire $545,000 in rent payments is in the form of payments less
than $30,000 to individual beneficiaries (tenants or unincorporated small landlords).
ACTION REQUIRED
• State A does not create a “Beneficiary” profile for any of the individual beneficiaries
(tenants or unincorporated small landlords) irrespective of the amount of the ERA
benefits received.
• State A reports the $545,000 in direct payments using the “Recipient Obligations and
Expenditures (Payments) to Individuals (Beneficiaries)” screen and selects “Financial
Assistance: Rent” as the expenditure category in the “Expenditures” tab.
• Note, State A may provide the required information via the bulk upload function in
Treasury’s portal.
7c) State A paid the following rent arrears payments to Landlord Business, a
corporate landlord, in March: $32,000 paid out in 3 checks ($15,000; $7,000 and
$10,000).
REPORTING REQUIREMENT
Guidance from Special Reporting Tip: Reporting ERA Amounts of $30,000 or More
Paid to Business, Corporations, or Non-Profits -- When an ERA Recipient pays $30,000
or more in ERA Financial Assistance to a business, corporation, or non-profit entity that is
receiving the payment exclusively as a beneficiary of the program (excluding individuals
(tenants) and small business and unincorporated small landlords as noted above), the ERA
Recipient must create a beneficiary profile record that includes the entity’s DUNS or Unique
Entity Identifier (UEI) number (where registered in SAM.gov), the Taxpayer Identification
Number/Employer Identification Number (TIN/EIN, not SSN), the legal name, the entity type
(for example, “For-profit Organization”), and the legal address (usually the headquarters
location corresponding with the TIN/EIN reported and registration required for a DUNS or
SAM.gov). Until Treasury posts an updated reporting screen, ERA Recipients are instructed
to answer “N/A” to the question, “Is the subrecipient registered in SAM.gov?” for any non-
individual beneficiaries to enable report acceptance by Treasury’s portal and satisfy the
mandatory data fields. The answer would be “N/A” even if the entity is not registered in
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SAM.gov and the recipient is using a TIN/EIN for reporting. Treasury apologizes for this
inconvenience. The ERA Recipient must then follow the normal procedure for setting up a
Direct Payment record on the “Subawards, Contracts, Direct Payments” tab as outlined in
the reporting guidance.
ACTION REQUIRED
• State A must create a Beneficiary Record for Landlord Business on the
“Subrecipients, Contractors and Beneficiaries” tab.
• State A must create a Direct Payment Record {Direct Payment B} for Landlord
Business on the “Subawards, Contracts, and Direct Payment” tab in Treasury’s
portal, and record the $32,000 payment in March.
• State A records the expenditure either as a lumpsum of $32,000 or separate
transactions using the “Expenditures Associated with Subawards, Contracts and
Direct Payments Valued at $30,000 or More” screen and selects “Financial
Assistance: Rental Arrears” as the expenditure category in the “Expenditures” tab.
• State A must associate this expenditure with {Direct Payment B} by providing the
appropriate Direct Payment ID or Direct Payment Number for Landlord Business.
• State A must also report expenditure start and end dates (as applicable).
• Note, State A may provide the required information via the bulk upload function in
Treasury’s Portal.
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Appendix 10 – Total Quarterly Obligations and Expenditures Associated with the
ERA Recipient’s Subawards, Contracts and Direct Payments Valued at Less than
$30,000
Example of Reporting of Aggregate Expenditures associated with obligations of less than
$30,000. The example shows a sample grantee’s reporting of aggregated amounts expended,
categorized by Expenditure Category and Transaction Type.
Total Quarterly Expenditure
Project Name Expenditure Category Transaction Type Total Quarterly Obligation Amount
Amount
Aggregate of Contracts Awarded for
56266 82084
ERA Test Project Financial Assistance: Rent less than 30000
Aggregate of Contracts Awarded for
26425 36252
ERA Test Project Financial Assistance: Rental Arrears less than 30000
Aggregate of Contracts Awarded for
16974 78922
ERA Test Project Financial Assistance: Utility/Home Energy Costs less than 30000
Aggregate of Contracts Awarded for
14108 6976
ERA Test Project Financial Assistance: Utility/Home Energy Costs Arrears less than 30000
Aggregate of Contracts Awarded for
13722 81841
ERA Test Project Financial Assistance: Other Housing Costs less than 30000
Aggregate of Contracts Awarded for
90056 57870
ERA Test Project Housing Stability Services (Including Eviction Prevention/Diversion) less than 30000
Aggregate of Contracts Awarded for
44621 21630
ERA Test Project Administrative Costs less than 30000
Aggregate of Subawards awarded for
37604 77390
ERA Test Project Financial Assistance: Rent less than 30000
Aggregate of Subawards awarded for
47964 42235
ERA Test Project Financial Assistance: Rental Arrears less than 30000
Aggregate of Subawards awarded for
28969 58445
ERA Test Project Financial Assistance: Utility/Home Energy Costs less than 30000
Aggregate of Subawards awarded for
49835 75677
ERA Test Project Financial Assistance: Utility/Home Energy Costs Arrears less than 30000
Aggregate of Subawards awarded for
76899 59797
ERA Test Project Financial Assistance: Other Housing Costs less than 30000
Aggregate of Subawards awarded for
10406 20818
ERA Test Project Housing Stability Services (Including Eviction Prevention/Diversion) less than 30000
Aggregate of Subawards awarded for
33439 88904
ERA Test Project Administrative Costs less than 30000
Aggregate of Direct Payments less
67150 55600
ERA Test Project Financial Assistance: Rent than 30000
Aggregate of Direct Payments less
92651 9410
ERA Test Project Financial Assistance: Rental Arrears than 30000
Aggregate of Direct Payments less
60999 82273
ERA Test Project Financial Assistance: Utility/Home Energy Costs than 30000
Aggregate of Direct Payments less
95224 26947
ERA Test Project Financial Assistance: Utility/Home Energy Costs Arrears than 30000
Aggregate of Direct Payments less
29109 76307
ERA Test Project Financial Assistance: Other Housing Costs than 30000
Aggregate of Direct Payments less
21683 7295
ERA Test Project Housing Stability Services (Including Eviction Prevention/Diversion) than 30000
Aggregate of Direct Payments less
18785 7645
ERA Test Project Administrative Costs than 30000
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Appendix 11 – Recipient Obligations and Expenditures (Payments) to Individuals
(Beneficiaries)
Example of reporting aggregate expenditures (payments) to individuals categorized by
Expenditure Category.
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