Treasury, ERA2 Reporting Guidance
Summary
Version 4.0, dated June 16, 2025, of Treasury's reporting guidance for Emergency Rental Assistance (ERA2) recipients. Its revision log says the version updates reporting fields as mandated by Executive Order 14168 of January 20, 2025, "Defending Women From Gender Ideology Extremism and Restoring Biological Truth to the Federal Government." The log also says it clarifies the timeline for quarterly and closeout reporting and adds questions on affordable rental housing projects and single audit documentation. The same log dates version 1.0 to March 30, 2024 and version 2.0 to January 3, 2024. Effective with the Quarter 1 2023 reporting period, quarterly compliance reports have ten tabs on Treasury's portal, covering subrecipients, expenditures, demographics and the rental assistance, affordable rental housing and eviction prevention projects.
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“Treasury, ERA2 Reporting Guidance.”
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Emergency Rental Assistance Program (ERA2)
Reporting Guidance
June 16, 2025
v 4.0
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
1
Revision Log
Version Date Updates
V 1.0 March 30, 2024 Original
V 2.0 January 3, 2024 Clarifications on required SF-
425 federal financial
reporting.
V 3.0 September 20, 2024 Brief questions about the
Recipient’s eligibility for
closing out the ERA2 award
were added to the
Certification Page
V. 4.0 June 16, 2025 Updates to reporting fields
mandated by the President’s
January 20, 2025, Executive
Order 14168 titled,
“Defending Women From
Gender Ideology Extremism
and Restoring Biological
Truth to the Federal
Government."
Clarifications on timeline for
Quarterly and Closeout
Reporting
Additional questions on
Affordable Rental Housing
Projects.
Additional questions on
submittal of single audit
documentation.
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
2
Table of Contents
Introduction ......................................................................................................................... 5
ERA2 Reporting Process .................................................................................................... 6
ERA2 Quarterly Compliance Reports effective as of Quarter 1 2023 ............................... 8
Portal Tabs for ERA2 Quarterly Reports ...................................................................... 8
Reporting Guidance Tab............................................................................................... 9
Bulk Upload Templates and Instructions Tab .............................................................. 9
Grantee Profile Tab....................................................................................................... 9
Project Overview Tab.................................................................................................. 11
ERA2 Emergency Rental Assistance Project .................................................. 12
ERA2 Affordable Rental Housing Project(s) .................................................... 12
ERA2 Eviction Prevention Project(s) ............................................................... 15
Subrecipients, Contractors, and Direct Payees (Beneficiaries) Tab.......................... 17
Subawards, Contracts, and Direct Payments Tab ..................................................... 18
Expenditures Tab ..................................................................................................... 19
ERA2 Emergency Rental Assistance Project Data Tab and Participant
Demographics Tab ............................................................................... 20
Performance & Financial Reporting Tab .................................................................... 27
Report Certification and Submission Tab ................................................................... 32
Appendices ....................................................................................................................... 34
Appendix 1 – Quarterly Reporting Elements .............................................................. 34
Appendix 2 – ERA2 Program Terminology ................................................................ 38
Appendix 3 – Race, Ethnicity and Sex Categories for Reporting
Disaggregated Counts of ERA2 Project Participants .......................... 41
Appendix 4 – Expenditure Categories and Payee Types .......................................... 42
Appendix 5 – Administration and Compliance Information for ERA2
Award Recipients.................................................................................. 43
Appendix 6 – Formerly Required ERA2 Monthly Reports ......................................... 45
Appendix 7 – Applicable Limitations on Administrative Expenses ............................ 47
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
3
Appendix 8 – Background on Annual Civil Rights Compliance and Reporting ......... 48
Appendix 9 – Scenarios on Reporting ....................................................................... 49
Appendix 10 – Reporting Aggregate Obligations and Expenditures ......................... 58
Appendix 11 – Reporting the Recipient’s Payments to Individuals ........................... 59
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
4
Introduction
This document provides reporting guidance for entities that received Emergency Rental
Assistance (ERA2) awards directly from the U.S Department of the Treasury (Treasury). It
addresses such topics as the reporting process, reporting periods, submission deadlines, required
data, section-by-section guidance on completing the reports, and procedures for accessing
Treasury’s online portal for reporting.
Please see the Treasury.gov Emergency Rental Assistance Program page for additional
information, guidance, and tips.
Also see the ERA2 Portal User Guide – Step-by-Step Guidance on Submitting Quarterly ERA2
Compliance Reports for detailed instructions on using Treasury’s Portal for submitting required
reports.
Contact Treasury’s Office of Recovery Programs Contact Center via email at this address:
EmergencyRentalAssistance@Treasury.gov
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
5
ERA2 Reporting Process
Each ERA2 Recipient must submit cumulative quarterly reports and a Final Reports for award
closeout, also referred to as the “Closeout Report.” Figure 1 below provides a recommended
approach for preparing and submitting the required ERA2 reports, and Table 1 below lists the
ERA2 reporting cycles, reporting periods and submission deadlines.
and Submitting the Required ERA Reports Figure 1
ep 1 – Recipients gather and maintain required information such as counts of
applicants and Steps in Preparing
participants; and Submitting
amounts the Required
paid directly ERA2 Reports
or indirectly to tenants,
landlords, and utility/home energy providers; amounts paid to subrecipients and
contractors;
Step and
1 – Throughout theadministrative expenses.
reporting period, ERA2 Thisgather
Recipients is notandmeant
maintaintorequired
be an inf
exhaustive
ormation suchlistas
of of
required
counts data.
applicants andPlease seeamounts
participants; belowpaid
for a complete
directly or guidance
indirectly to tenants, on theand
landlords, required
utility/home
information.
energy providers; amounts obligated to subrecipients and contractors; and administrative expenses. This is not
meant
Stepto2 –beApproximately
an exhaustive one
list of required
week prior data.
to thePlease
end of see
eachbelow f or complete
reporting guidance will
period, Treasury on the required
distribute
infemail
ormation.
notices to each Recipient’s designated Points of Contact for Reporting. The notices will alert
the Recipients of the date that Treasury’s Portal will be made available for Recipient access and
Step 2 –Treasury will notif y each Recipient’s designated ERA2 Points of Contact f or Reporting when Treasury’s
the report submission deadline.
portal is available f or Recipients to begin preparing the reports.
Step 3 – Recipients will need to communicate with and gather required information from their
Step 3 – Recipients should communicate with and gather required inf ormation f rom their subrecipients and
subrecipients and contractors, if applicable.
contractors, as applicable.
– The
Step4 4– The
Step Recipient’s
Recipient’s designated
designated ERA2 Point(s) of Contact
Point(s) of Contactf orforReporting
Reporting
and and Authorized
ERA2 Authorized
Representatives
Representatives for Reporting
f or Reporting mustmust register
register with ID.me
with either ID.meorbefore gaining
Login.gov access
bef ore to Treasury’s
gaining Portal
access to Treasury’s
for submitting reports to further safeguard Recipient and beneficiary information.
portal f or submitting reports.
Step 5 – Recipient staff access Treasury’s Portal and provide the required information.
Step 5 – Recipient staf f who are registered with either ID.me or Login.gov will be able to access the portal and
provide
Step 6the required inf
– After ormation.
manually entering or uploading the report information, Recipients must review the
information entered or submitted to the online reporting forms for any errors and completeness.
Step 6 – Af ter manually entering or uploading the report inf ormation, Recipients must review the inf ormation
Following completion of the report in in the portal, the Recipient’s designated Authorized
entered or submitted to the online reporting f orms f or errors and completeness. Following completion of the
Representative for Reporting must certify the authenticity and accuracy of the information
report in Treasury’s portal, the Recipient’s designated ERA2 Authorized Representative f or Reporting must
provided and formally submit the report to Treasury. Like other federal systems that facilitate bulk
certif y to the authenticity and accuracy of the inf ormation provided and f ormally submit the report to Treasury.
data upload and/or manual data entry, certain data fields will be controlled with validation rules
Like other f ederal systems that f acilitate bulk data upload and/or manual data entry, certain data f ields will be
that will trigger error or warning notices requesting changes to entries.
controlled with validation rules that will trigger error or warning notices requesting changes to entries.
Step
Step – –
7 7 Treasury
Treasury stafstaff
f willwill review
review the the information
inf ormation submitted
submitted by Recipient
by the the Recipient for Treasury’s
f or Treasury’s ongoing
ongoing programmatic and financial monitoring.
programmatic and f inancial monitoring.
Step 8 – Treasury will post select information on each Recipient’s reporting on each of its ERA
Step 8 – Treasury will post select inf ormation f rom each Recipient’s report on each of its ERA2 Project(s) on
Project(s) (each ERA1 and ERA2 award) on Treasury.gov.
Treasury.gov.
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
6
Quarterly and Final Reporting
ERA2 Recipients must certify and submit Quarterly and Final Compliance Report for award
closeout.
• Quarterly Reports require an array of cumulative programmatic and financial
information covering the period from receipt of ERA2 award to the end of the current
quarterly reporting period.
• The Final Report for award closeout requires cumulative programmatic and financial
information covering the entire award period of performance.
See Table 1 below for the quarterly and final reporting periods and submission deadlines.
Table 1 -- ERA2 Reports, Reporting Periods and Submission Deadlines
State, Local, and Calendar
Territorial Quarter /
Cycle Reporting Period Submission Deadline
Recipients Month and
Year
Required Partial 1 Q2 2021 Partial Apr 1 – Jun 30, 2021 Aug 6, 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 3 Q4 2021 Oct 1, 2021 – Dec 31, 2021 Feb 1, 2022
Required 4 Q1 2022 Jan 1, 2022 – Mar 31, 2022 Apr 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 Final Report for
18 January 28, 2026
Closeout
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
7
ERA2 Quarterly Compliance Reports effective as of
Quarter 1 2023
Effective with the Quarter 1 2023 reporting period, the ERA2 Quarterly compliance reports will
consist of ten segments (tabs) on Treasury’s Portal as shown below. The following pages provide
guidance on the information to be reported on each tab.
Portal Tabs for ERA2 Quarterly Reports
• Reporting Guidance
• Bulk Upload Templates and Instructions
• Grantee Profile
• Project Overview
o Emergency Rental Assistance Project
o Affordable Rental Housing Project(s)
o Eviction Prevention Project(s)
• Subrecipients, Contractors and Direct Payees (Beneficiaries)
• Subawards, Contracts and Direct Payments
• Expenditures
• Emergency Rental Assistance Project Data and Participant Demographics
• Performance and Financial Reporting
• Report Certification and Submission
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
8
Reporting Guidance Tab
This tab displays helpful information on procedures for submitting the required report and
hyperlinks to key guidance such as the ERA2 Reporting Guidance and the User Guide for
Treasury’s Portal.
Bulk Upload Templates and Instructions Tab
This tab provides hyperlinks to downloadable templates for using the bulk upload function to
submit information for the quarterly reports.
Grantee Profile Tab
The Grantee Profile tab displays the administrative information, the grantee’s points of contact for
reporting, and the details of the grantee’s registration on SAM.gov as shown below. Recipients
should verify the information as displayed on the portal.
• Recipient Name, Address, and Identifying Information
• Recipient UEI Number
• Recipient Taxpayer Identification Number (TIN)
• Recipient Legal Entity Name
• Recipient Type
• Recipient Street Address
• Recipient City, State, and Zip Code
• Grantee SAM.gov information
Points of Contact for Reporting
Each ERA2 Recipient must verify the names and contact information of staff who have been
designated as the Recipient’s ERA2 Account Administrator, ERA2 Point(s) of Contact for
Reporting and ERA2 Authorized Representative(s) for Reporting. This information will be pre-
populated on the online ERA2 Quarterly Report form. Recipients may edit the information about
current contacts and add new contacts.
Registration with System for Award Management System (SAM.gov)
Each ERA2 Recipient must declare its current SAM.gov registration status. If a Recipient is not
registered with SAM.gov, the Recipient must provide the information listed below. The information
will be carried forward to subsequent quarterly reports and is editable.
• Whether in the preceding fiscal year, it received 80% or more of its annual gross revenue
from federal funds.
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
9
• 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 ERA2 Recipients must 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.
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
10
Project Overview Tab
ERA2 Recipients use this tab to report on up to three categories of projects associated with their
ERA2 allocation.
Beginning on October 1, 2022, ERA2 Recipients that have obligated at least 75 percent of their
total ERA2 allocation for emergency rental assistance and related activities, may use the
unobligated amounts of their ERA2 allocation to support one or more of three categories of ERA2
projects described below. See FAQ 46 for more information on this topic.
ERA2 Recipients that continue to provide emergency rental assistance only will use this tab to
report on those activities, even if they are not also providing affordable rental housing or eviction
prevention services in accordance with FAQ 46.
The following pages provide detailed guidance on the required reporting for each category.
Three Categories of ERA2 Projects:
• ERA2 Emergency Rental Assistance Project – this category consists of the grantee’s
ongoing emergency rental and utility assistance activity, as well as related administrative
activities within the 15% limit on use of funds for administrative costs and housing
stability and eviction prevention activities within the 10% limit, as reported in the Q2
2021 through Q4 2022 quarterly compliance reports. These activities will be considered
one project for purposes of ERA2 reporting.
• ERA2 Affordable Rental Housing Project(s) – this project category consists of the ERA2
Recipient’s uses of ERA2 funds for the development of affordable rental housing per FAQ
46. Each housing development that is supported with ERA2 funds will be considered a
separate project for ERA2 reporting. An ERA2 grantee may report on multiple ERA2-
supported affordable rental housing projects in this category.
• ERA2 Eviction Prevention Project(s) – this category consists of the ERA2 Recipient’s
uses of ERA2 funds to support eviction prevention programs per FAQ 46 that are in
addition to housing stability services reported in the ERA2 Rental Assistance Project.
Each such eviction prevention program receiving ERA2 assistance is considered a
separate project for ERA2 reporting. For example, an ERA2 grantee that establishes an
eviction prevention effort that provides services to residents within a specific geographic
area would report that effort as one ERA2 Eviction Prevention Project. If the ERA2 grantee
establishes another effort covering a different geographic area or a separately funded
effort covering distinctly different services, that effort would be reported under a separate
ERA2 Eviction Prevention Project. An ERA2 grantee may report on multiple ERA2-
supprted eviction prevention projects.
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
11
The following pages provide detailed information and guidance on the reporting requirements for
each of the three categories of ERA2 Projects.
ERA2 Emergency Rental Assistance Project
Each ERA2 Recipient (“grantee”) must report the following information about its Emergency
Rental Assistance Project, like what was required on previous ERA2 Quarterly Reports. One
major difference starting with the Q1 2023 quarterly report is that grantees must now report
cumulative information for several of the required data points (previously, grantees were required
to report quarterly data). See below for more details on these requirements.
Required General Information
• Project Name
• Project ID
• Cumulative Obligations
• Cumulative Expenditures
• Current Period Obligations
• Current Period Expenditures
• Status of Completion
• ERA2 Project Website URL
• Geographic Service Area
• Emergency Rental Assistance Project Description
• Description of the system for prioritizing assistance for the subject ERA2 emergency
rental assistance project
• Description of the Recipient’s use of fact-based proxies for determining eligibility for the
subject ERA2 emergency rental assistance project
ERA2 grantees must also report additional detailed information about their Emergency Rental
Assistance project on the “Emergency Rental Assistance Project and Participant Demographic
Data” tab below.
ERA2 Affordable Rental Housing Project(s)
As discussed in FAQ 46, beginning on October 1, 2022, ERA2 Recipients that have obligated at
least 75 percent of their total ERA2 allocation for emergency rental assistance and related
activities, may use unobligated amounts of their ERA2 allocation to support one or more ERA2
Affordable Rental Housing Projects. ERA2 grantees that opt to use the ERA2 funds for this
purpose must report the following information about each such project. ERA2 grantees that do
not administer Affordable Rental Housing Project(s) should leave this section blank.
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
12
All ERA2 Recipients that use ERA2 funds to administer Affordable Rental Housing Project(s) must
provide the following:
Required General Information
• Project Name
• Project ID
• Cumulative Obligations
• Cumulative Expenditures
• Current Period Obligations
• Current Period Expenditures
• Project Narrative
• Status of Completion
• Type of Project: Select the category that most accurately describes the predominant
objective of the Project
o Rehabilitation
o New Construction
o Preservation
o Operation
Required Project Data
• Project Zip Code
• Project Physical Address
• Other Federal program(s) whose award funds were used to support the project. Please
select from the list below any other Federal programs whose award funds were used to
support this project.
o Low-income Housing Tax Credit (Treasury)
o HOME Investment Partnerships Program (U.S. Department of Housing and
Urban Development (HUD))
o HOME-ARP Program (HUD)
o Housing Trust Fund Program (HUD)
o Public Housing Capital Fund (HUD)
o Indian Housing Block Grant Program (HUD)
o Section 202 Supportive Housing for the Elderly (HUD)
o Section 811 Supportive Housing for Persons with Disabilities (HUD)
o Farm Labor Housing Direct Loans and Grants (U.S. Department of Agriculture)
o Multifamily Preservation and Revitalization Program (USDA)
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
13
• Federal Program Alignment. Regardless of whether the project is supported by multiple
sources of funding or is funded solely through the ERA2 award, uses of ERA2 funds for
an affordable rental housing project must be aligned with at least one of the following
programs and must meet the requirements of the program(s) along with the other
conditions specifically set forth in FAQ #46. Please select from the list below which
program(s) you are aligning your uses of ERA2 funds
o Low-income Housing Tax Credit (Treasury)
o HOME Investment Partnerships Program (U.S. Department of Housing and
Urban Development (HUD))
o HOME-ARP Program (HUD)
o Housing Trust Fund Program (HUD)
o Public Housing Capital Fund (HUD)
o Indian Housing Block Grant Program (HUD)
o Section 202 Supportive Housing for the Elderly (HUD)
o Section 811 Supportive Housing for Persons with Disabilities (HUD)
o Farm Labor Housing Direct Loans and Grants (U.S. Department of Agriculture)
o Multifamily Preservation and Revitalization Program (USDA)
o Other. If other, please explain.
• Is the grantee in compliance with the requirements of the Federal program(s) selected in
the item above? (Yes / No) If no, provide an explanation.
• Estimated Total Development Cost of the Project
• Estimated amount of ERA2 funds to be expended on this Affordable Rental Housing
project
• Estimated portion of the Total Development Cost of the Project Attributable to the
Affordable Rental Housing
• Number of Units Serving Very Low-Income Families
• Estimated Start date of Service of the Project
• Date of Payment of First ERA2 Expenditure on the Project
• Sources and Amounts of Non-ERA2 Funding for the Project (list up to ten sources)
• Funding Mechanism(s) Used. Select the financial instrument(s) that are/will be utilities
to provide ERA2 funds in support of the affordable rental housing project
o Loan (including no-interest loans and deferred-payment loans)
o Interest subsidy
o Grant
o Other financial arrangement, If other, please explain.
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
14
• Are the ERA2 funds used as gap funding for an existing affordable rental housing
project? (Yes/No)
• Total number of Rental Units in Project.
• Number of Rental Units Funded by Your ERA2 Award
• Description of Income Limitation on Rental Units Funded by Your ERA2 award
Description of Income Limitations on Rental Units Funded by Sources other than Your
ERA2 award.
• Development partners (if any) Is the program limited to specific populations (e.g.,
elderly, domestic violence survivors, etc.)? Please describe. Is the Period of Legally
Enforceable Income Limitation for ERA2 Funded Rental Units at least 20 years?
• If “Yes,” please provide the terms for the income limitation on the ERA2 funded Rental
Units
• If “No,” please explain. Is the Period of Legally Enforceable Income Limitation for any of
the non-ERA2 Funded Rental Units?
• If, “Yes,” please provide the term for the income limitation for each non-ERA2 funding
source(s) supporting the Project.
ERA2 Eviction Prevention Project(s)
As discussed in FAQ 46, beginning on October 1, 2022, ERA2 Recipients that have obligated at
least 75 percent of their total ERA2 allocation for emergency rental assistance and related
activities may use unobligated amounts of the ERA2 funds to support one or more ERA2 Eviction
Prevention Project.
The funding of ERA2 Eviction Prevention Project(s) is in addition to uses of ERA2 funds for
housing stability services which may include eviction prevention services.
ERA2 grantees that opt to obligate ERA2 funds for Eviction Prevention Project(s) must report the
following information about each such project. ERA2 grantees that do not administer ERA2
Eviction Prevention Project(s) should leave this section blank.
Required General Information
• Project Name
• Project ID
• Cumulative Obligations
• Cumulative Expenditures
• Current Period Obligations
• Current Period Expenditures
• Project Narrative
• Administrator of Project
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
15
Required Project Data and Demographics
Is the ERA2 Eviction Prevention Project an existing eviction prevention program
previously funded under the housing stability services provision of ERA2? (Yes/No)
o If yes, how are you ensuring that the ERA2 Eviction Prevention Project services
are being provided to very low-income families?
• Number of unique participant households that received their initial eviction prevention
services under this project during the current reporting period.
• Number of unique participant households that received any amount of eviction prevention
services under this project cumulatively from award date through the end of the reporting
period.
• Cumulative number of unique participant households that received any amount of eviction
prevention services under this project cumulative from award date through the end of the
reporting period broken out by the recipient household income levels as follows:
o Less than 30% of area median income
o Between 30 and 50% of area median income
• Cumulative amount of ERA2 funds paid to or for participant households for eviction
prevention services under this project.
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
16
Subrecipients, Contractors, and Direct Payees (Beneficiaries) Tab
This is the first of three reporting tabs where each ERA2 Recipient must report detailed cumulative
information about its administration of the financial components of the subject ERA2 award. The
information reported in the 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 ERA2 Recipient must report detailed information about each of its subrecipients,
contractors, and direct payees (beneficiaries) to which it obligated a total of $30,000 or more of
ERA2 funds since the date of receipt of the ERA2 award. (Note: “direct payees” includes ERA2
beneficiaries such as corporate landlords and utility providers, who are not individual tenants or
unincorporated small landlords.) The required information about these entities, which Treasury
uses for reporting to FSRS.gov and other purposes, is as follows:
• UEI (UEI or TIN Number in certain circumstances, as detailed in the portal)
• Type of Entity (select from a picklist of entity types)
• Legal Name
• POC Email
• Address
• City
• State
• Zip and Zip+4
• Whether the Subrecipient, Contractor or Direct Payee is Registered in SAM.gov (The
information on SAM.gov registration is not required for individual tenants or
unincorporated small landlords who received the direct payment of ERA funds as a
beneficiary.)
As explained in the January 24, 2022, Special Guidance, ERA2 Recipients must create direct
payee records for all businesses, corporations or non-profits that receive a total (cumulative)
amount of ERA benefits valued at $30,000 or more. However, ERA2 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 ERA2 benefit payment.
Please see Appendix 9, Scenarios on Reporting an ERA Recipient’s Allocations of ERA2 funds
to Subrecipients, Contractors and Direct (Beneficiaries) for more information and examples that
illustrate the requirements for ERA2 Recipient reporting on obligations and expenditures.
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
17
Recipient Subawards, Contracts, and Direct Payments Tab
This is the second of three reporting tabs where each ERA2 Recipient is required to report detailed
information about its administration of the financial components of the ERA2 award.
Each ERA2 Recipient must report on all subawards, contracts and direct payments for which it
has obligated a total of $30,000 or more in ERA2 funds since receipt of the ERA2 award.
This includes reporting on all obligations of $30,000 or more for direct payments made to
beneficiaries that are businesses, corporations, and non-profits. (This does not require reporting
of obligations made for direct payment to beneficiaries that are individuals (tenants) or
unincorporated small landlords.)
The required information includes:
• Name of the entity to which the Subaward, Contract or Direct Payment is directed
• Type of Entity for Payment
• Place of performance address
• Place of performance city
• Place of performance state
• Place of performance country
• Place of performance zip and zip+4
• Subaward, Contract or Direct Payment Number (to be provided by the ERA2 Recipient)
• Type of Transaction (select from a picklist of types)
• Amount obligated
• Subaward Date
• Performance start date
• Performance end date
• Narrative description of the subaward, contract or direct payment and the underlying use
of ERA2 funds.
As explained in the January 24, 2022, Special Guidance, ERA2 Recipients are not required to
create records for amounts obligated for its direct payments of ERA2 benefits awarded to
individuals who are tenants or unincorporated small landlords, regardless of the amount of the
ERA2 benefit payment. These payments would be reported in aggregate in the “Payments to
Individuals” section.
However, ERA2 Recipients must create direct payment records for businesses, corporations, and
non-profit entities to which the ERA2 Recipient awards ERA2 benefits totaling a cumulative
amount of $30,000 or more.
Please see Appendix 9 for more information and several examples of the requirements for the
ERA2 Recipient’s reporting on its obligations and expenditures and its subrecipient’s
expenditures.
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Expenditures Tab
This is the third of three reporting tabs where each ERA2 Recipient is required to report detailed
information about its administration of the financial components of the ERA2 award.
Please see Appendix 9 for more information and several examples of the requirements for the
ERA2 Recipient’s reporting on its obligations and expenditures and its subrecipient’s
expenditures.
Expenditures Associated with the ERA2 Recipient’s Subawards, Contracts and
Direct Payments with obligations valued at $30,000 or More
The ERA2 Recipient must report the following information for all expenditures associated with its
subawards, contracts and direct payments for which it had obligated a cumulative amount of
$30,000 or more. (These subawards and contracts are recorded via the Recipient Subawards,
Contracts, and Direct Payments tab.)
• Subaward, Contract or Direct Payment number (the ERA2 Recipient’s internal
number reported in previous screens)
• Name of Subrecipient, Contractor or Direct Payee receiving the Direct Payment
(expenditure) (only beneficiaries that are businesses, corporations, 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 ERA2 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 Costs
o Affordable Rental Housing Costs
o Eviction Prevention Services Costs
o Administrative Costs
Total of all Obligations and Total of all Expenditures Associated with the ERA2
Recipient’s Subawards, Contracts, and Direct Payments Valued at Less than
$30,000
Each ERA2 Recipient 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.
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Each ERA2 Recipient must categorize and report the above aggregate amounts (obligation and
expenditure amounts) by combinations of the authorized ERA2 expenditure categories listed
above 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 ERA2 Recipients who manually key-in these data points.
ERA2 Recipient Obligations and Expenditures (Payments) to Individuals
(Beneficiaries)
Each ERA2 Recipient must report the total (aggregate) amounts of all ERA2 funds that were
obligated and expended (paid) to individuals (beneficiaries) for each of the allowable expenditure
categories. The amounts to be reported include direct payments to beneficiaries who are
individuals (tenants) and beneficiaries who are unincorporated small landlords.
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.
ERA2 Emergency Rental Assistance Project Data Tab and Participant Demographics
Tab
Each ERA2 grantee must report the following information on its ERA2 Emergency Rental
Assistance Project.
On the ERA2 Emergency Rental Assistance Project Data Tab, Grantees must report cumulative
total amounts for the following 14 data elements from the date of award through the end of the
current quarterly reporting period.
And, on the Participant Demographics Tab, Grantees must report totals associated with each of
the 14 data elements as reported on the previous tab by Race, Ethnicity and Sex of the
participant households’ primary applicant for assistance. See Appendix 3 for details on the
required demographic categories.
Cumulative Number of Unique Households that Completed and Submitted an
Application for ERA2 Assistance.
Definition: The cumulative number of unique households that submitted a complete
application, as reasonably determined by the Recipient, for ERA2 assistance as of the
end of the current reporting period. The phrase “unique households” means that each
household applying for assistance should be counted only once, including where
applicants applied multiple times over the program period. The Recipient must report the
Emergency Rental Assistance Program (ERA2)
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number of unique households for whom the ERA2 Recipient received a completed
application between the date of receipt of the ERA2 award and the end of the current
reporting period. The Recipient must also report the number broken out by the race,
ethnicity, and sex of the primary applicant for assistance on the Demographics tab.
Number of Unique Households that Received their Initial ERA2 Assistance in the
Current Quarterly 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 ERA2
Emergency Rental Assistance project during the quarterly reporting period.
The Recipient must report the number of unique households that received any ERA2
assistance of any type for the first time under the ERA2 Emergency Rental Assistance
project in the quarterly reporting period. The Recipient must also report this number
broken out by race, ethnicity, and sex of the primary applicant for assistance on the
Participant Demographics tab.
Cumulative Number of Unique Households that Received ERA2 Assistance
Definition: The cumulative 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 ERA2 Project between the
date of receipt of the ERA2 award and the end of the current reporting period.
The Recipient must report the cumulative number of unique households that received
ERA2 assistance of any type and of any dollar amount under the subject ERA2 Project
since receipt of the ERA2 award. The Recipient must also report the cumulative number
broken out by race, ethnicity, and sex of the primary applicant for assistance on the
Participant Demographics tab.
Cumulative Number of Households that Received ERA2 Assistance by Type
Each ERA2 Recipient must report the cumulative number of unique households that
received any type of ERA2 Financial Assistance as listed below, between the date of
receipt of the ERA2 award and the end of the current reporting period.
For each of the five types of ERA2 Financial Assistance listed below, Recipients will need
to track and report the cumulative number of households receiving each type of assistance
since receipt of the ERA2 award. Count each household only one time for a given type of
assistance, regardless of whether the household had received that type of assistance
multiple times. For example: where the ERA2 Project made a rent payment for a
participant household and made a utility/home energy assistance payment for the same
participant household, the grantee should report this as one household receiving rent
Emergency Rental Assistance Program (ERA2)
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assistance and one household receiving utility/home energy assistance. Similarly, where
the ERA2 Project paid two utility/home energy payments to the same participant
household, the Recipient should report this as one household receiving utility/home
energy assistance.
i. Rent
Definition: The cumulative number of unique participant households that
received (or whose landlord was paid) at least one rent payment of any
dollar amount under the subject ERA2 Project between the date of receipt
of the ERA2 award and the end of the current reporting period.
The Recipient must also report the numbers broken out by race, ethnicity,
and sex of the primary applicants for assistance on the Participant
Demographics tab.
ii. Rental Arrears
Definition: The cumulative number of unique participant households that
received (or whose landlords were paid) a payment of any dollar amount for
rental arrears under the subject ERA2 Project between the date of receipt
of the ERA2 award and the end of the current reporting period.
The Recipient must also report the cumulative number broken out by the
race, ethnicity, and sex of the primary applicants for assistance on the
Participant Demographics tab.
iii. Utilities/Home Energy Costs
Definition: The cumulative number of unique participant households that
received (or whose utility/home energy provider was paid) any dollar
amount for any portion of at least one utility or home energy bill under the
subject ERA2 Project between the date of receipt of the ERA2 award and
the end of the current reporting period.
The Recipient must also report the number broken out by race, ethnicity,
and sex of the primary applicants for assistance on the Participant
Demographics tab.
iv. Utilities/Home Energy Arrears
Definition: The cumulative number of unique participant households that
received (or whose utility/energy provider was paid) any dollar amount for
utility/home energy arrears under the subject ERA2 Project between the
date of receipt of the ERA2 award and the end of the current reporting
period.
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The Recipient must also report the cumulative number broken out by the
race, ethnicity, and sex of the primary applicants for assistance on the
Participant Demographics tab.
v. Other Expenses Related to Housing
Definition: The cumulative number of unique participant households that
were paid any dollar amount for other approved housing expenses
(Including eviction prevention/diversion assistance not provided under a
separate ERA2 Eviction Prevention Project under the subject ERA2 Project
(excluding rent, rental arrears, utility or home energy costs and home
energy costs arrears) between the date of receipt of the ERA2 award and
the end of the current reporting period.
The Recipient must also report the cumulative number broken out by
race, ethnicity, and sex of the primary applicants for assistance on the
Participant Demographics tab.
Cumulative Number of Unique Participant Households at Certain Income Levels
Each ERA2 Recipient must report the cumulative number of unique ERA2 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, between the date of receipt of the ERA2 award and the end of the current
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 (#)
Cumulative Number of Unique Participant Households Whose Income Eligibility
was Determined by Other Methods
The numbers here should only include 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 to determine the correct area median income
(AMI) classification.
i. Total number of unique recipient households whose income eligibility was
determined based on their eligibility for other federal benefit programs (#)
ii. Total number unique 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
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
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Frequently Asked Questions (FAQs) available on the Emergency Rental Assistance
Program page.
The numbers reported above should only include 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 ERA2 Recipient should categorize participants into an
AMI category wherever they have sufficient information to do so, even though the ERA2
Recipient used a proxy to determine income eligibility.
Each ERA2 Recipient must report cumulative numbers of unique participant households
in each of the five income categories who received ERA2 assistance between the date
of receipt of the ERA2 award and the end of the current reporting period. Each ERA2
Recipient must also report the cumulative numbers of unique participant households in
each income category broken out race, ethnicity, and sex of the primary applicants for
assistance on the Participant Demographics tab
Average Number of Months of Rent or Utility/Home Energy Payments
Each ERA2 Recipient must calculate and report the average number of months rent or
utility/home energy payments made to participant households from the recipe of the
ERA2 award through the end of the current quarterly reporting period. Recipients are
also required to report the average broken out by Race, Ethnicity and Sex of the head of
participant households on the Participant Demographics tab.
Cumulative Amounts Obligated and Expended
Each ERA2 Recipient must report the cumulative obligations and cumulative expenditures
for the Recipient’s Rental Assistance Project between date of receipt of the ERA2 award
through the end of the current reporting period. This includes all amounts obligated and
expended by the ERA2 Recipient and its subrecipients and contractors, as applicable.
i. Total Cumulative Dollar Amount of ERA2 Funds Paid (Expended) to or
for participant households in the ERA2 Rental Assistance Project
from award date through the end of the reporting period.
Definition: The cumulative dollar amount of ERA2 award funds paid under
the ERA2 Emergency Rental Assistance 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. Do not include amounts paid for housing stability services
provided under the project.
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ii. Total Cumulative Dollar Amount of ERA2 Funds Paid for
Administrative Costs in the ERA2 Rental Assistance project from
award date through the end of the Reporting Period
Definition: The cumulative amount of the ERA2 award the ERA2 Recipient
(and its subrecipients and contractors, as applicable) expended for
administrative expenses between the date of receipt of the ERA2 award
and the end of the current reporting period.
Note: For costs to have been incurred as defined, performance of the
service or delivery of the good(s) must have occurred.
iii. Total Cumulative Dollar Amount of ERA2 Funds Obligated for
Administrative costs in the ERA2 Rental Assistance Project from
award date through the end of the reporting period.
Definition: The cumulative amount of the ERA2 award the ERA2 Recipient
(and its subrecipients and contractors, as applicable) has obligated for
payment for administrative expenses between the date of receipt of the
ERA2 award and the end of the current reporting period. This does not
include amounts obligated for housing stability services. While ERA2
Recipients may use an equivalent definition contained in existing policies
and procedures, the amount obligated should reflect the amount of
administrative expense the ERA2 Recipient has agreed to pay during the
same or a future period, as evidenced by a legally binding agreement or
contract.
iv. Total Cumulative Dollar Amount of the ERA2 Funds Paid (Expended)
for Housing Stability Services in the ERA2 Rental Assistance Project
from award date through the end of the reporting period.
Definition: Cumulative amount of the ERA2 award the ERA2 Recipient (and
its subrecipients and contractors, as applicable) paid (expended) for
housing stability services (including eviction prevention/diversion) between
the date of receipt of the ERA2 award and the end of the current reporting
period.
Note: For costs to have been incurred as defined, performance of the service
or delivery of the good(s) must have occurred.
v. Total Cumulative Dollar Amount of the ERA2 Funds Obligated for
Housing Stability Services in the ERA2 Rental Assistance Project from
award date through the end of the reporting period.
Definition: Cumulative amount of the ERA2 award the ERA2 Recipient (and
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its subrecipients and contractors, as applicable) approved (obligated) for
housing stability services (including eviction prevention/diversion) between
the date of receipt of the ERA2 award and the end of the current reporting
period.
Note: This amount is separate and distinct from the amounts of ERA2 funds
the ERA2 Recipient obligated for a ERA2 Eviction Prevention Project as
discussed in FAQ 46.
vi. Total cumulative number of unique participant households that
received housing stability services under the ERA2 Rental Assistance
project from award date through the end of the reporting period.
Definition: Report the number of unique households that have received
housing stability services directly from the Recipient or from any
subrecipients/contractor(s) under the ERA2 Emergency Rental Assistance
Project. Do not include households that have received housing stability
services under an ERA2 Eviction Prevention project only.
While ERA2 Recipients may use an equivalent definition contained in existing policies and
procedures, the amount obligated should reflect the amount of assistance the 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 an ERA2
Recipient reports as obligated or expended by ERA2 financial assistance type (for example, rent,
rental arrears, etc.) and for administrative expenses must not exceed the total amount of the
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.
Emergency Rental Assistance Program (ERA2)
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Performance & Financial Reporting Tab
Treasury’s performance and financial reporting requirements are designed to ensure maximum
transparency around use of ERA2 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 ERA2 Recipient must provide a brief narrative of 12,000 characters (2,000 words) or less
describing the cumulative performance and accomplishments of the subject ERA2 Project. The
narrative should support the performance and demographic data submitted and must include the
following information:
• Activities implemented and notable accomplishments in the reporting period.
• Activities planned for the next reporting period
• Notable challenges (if any) and status of each challenge
• Details on compliance/non-compliance issues (if any) 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 ERA2 Recipient may provide a brief narrative of 3,500 characters (500 words) or less
describing effective practices for administering ERA2 programming to share with the ERA
community.
Financial Reporting
Each ERA2 Recipient must provide the following financial data.
• Current Award Amount (pre-populated with the total ERA award amount)
• Total Payment Amount (pre-populated with the total ERA2 award funds received to date)
The following standard Federal Financial Report (SF-425) items
• Cash Receipts: SF-425 Item 10(a)
• Cash Disbursements: SF-425 Item 10(b)
• Cash on Hand: SF-425 Item 10(c)
• Total Federal funds authorized: SF-425 Item 10(d)
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• Federal share of expenditures: SF-425 Item 10(e)
• Federal share of unliquidated obligations: SF-425 Item 10(f)
• Total Federal Share: SF-425 Item 10(g)
• Unliquidated balance of Federal funds: SF-425 Item 10(h)
Current Quarter Financial Data
• Current quarter obligations (amount obligated in the quarter)
• Current quarter expenditures (amount expended in the quarter)
Reminder on Limitations on Administrative Costs – Recipients are limited in the amounts
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 ERA2
awards. Recipients that elect to charge indirect costs to the ERA2 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 minimis 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 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 ERA2 Quarterly Reports on expenditures and obligations related
to their ERA2 award received from Treasury. 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.
ERA2 Emergency Rental Assistance Project Participant Household Payment Data
File (PHPDF)
All grantees must submit a Participant Household Payment Data File (PHPDF) with every ERA2
Compliance report. The PHPDF is a single file using Template 7 that contains information on
each payment to or for participant households from the date of program inception through the end
of the current reporting period. The PHPDF submitted with each compliance report replaces all
previously submitted PHPDF files. This approach enables Recipients to submit current period
data and revisions to prior period data on the PHPDF submitted for a reporting period.
The PHPDF file must be named as follows: PHPDFQXYYERAEzzzz.csv
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Where components of the name are:
• PHPDF
• Qx = the reporting quarter such as Q1, Q2, Q3 or Q4
• YY = the year such as 24
• ERAEzzzz = the grantee’s 8-digit FAIN number found on the Record Details shown on
the right side of the portal screen, such as ERAE9999
Please remember to use Template 7 to report the Participant Household Payment Data.
Configure the information as shown on Template 7. Do not submit any other information other
than the fields shown on Template 7 and do not rearrange the data columns on Template 7.
Please take care to NOT report any personally identifiable information (PII) on the Participant
Household Payment Data File. PII is any information that could be used to disclose an
individual’s identity. Some examples of PII that SHOULD NOT be reported in the Participant
Household Payment Data File (Template 7):
• Tenant Name
• Tenant Social Security Number
• Tenant or Individual Landlord financial information (such as income)
• Individual Landlord EIN or TIN
• Tenant or Individual Landlord race, ethnicity, sex or age
• Any other detailed information about individual Tenants of individual Landlords
Treasury’s portal will enable ERA2 Recipients to securely upload the data file as part of each
Quarterly Report.
ERA2 Recipients are reminded that they must establish data privacy and security requirements
for the information collected from all households, including protection of household PII, 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.
Any recipient that does not upload the PHPDF for submission with this quarterly report must
provide an explanation in the comment box below with a timeframe for when the file will be
submitted.
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Figure 3
Required Participant Household Payment Data File Elements
All ERA2 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 ERA2 funds from the subject ERA2 Emergency Rental
Assistance Project 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 ERA2 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
• 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 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 ERA2 Recipient made multiple payments to assist tenants at the same
address, the Recipient should include multiple data entries per household. See the following two
scenarios for more information:
• When an ERA2 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).
• When an ERA2 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.
In addition to uploading the completed Participant Household Payment Data File (Using
Template 7), the Recipient must report:
• Cumulative dollar amount of payments made to/for households as reported on the
cumulative Participant Household Payment Data File.
• Total number of payments to/for households as reported on the cumulative Participant
Household Payment Data File.
Recipient Comments
Recipients are encouraged to provide any information deemed necessary to further explain any
data or narrative responses submitted in the compliance report. Recipients may choose to
either manually type the narrative into an on-screen text box provided or to upload the
comments via a Word or other form statement.
Emergency Rental Assistance Program (ERA2)
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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 portal will display two pre-populated data points:
• Total Obligations (the portal automatically sums and displays the total amount reported
as obligated on the “Recipient Subawards, contracts, and direct payments” tab)
• Total Expenditures (the portal automatically sums and displays the total amount reported
as expended on the “Expenditures” tab).
Pre-Closeout Questions
Recipients are asked to respond to the following questions about their readiness for closing out
their ERA2 award.
• What is your fiscal year end date? (Select date from an on-screen calendar)
• Have you expended $750,000 or more in federal award funds during your most recently
completed fiscal year if that fiscal year ended before October 1, 2024? If your most
recent fiscal year began on or after October 1, 2024, have you expended $1,000,000 or
more in federal awards? (Yes/No)
If the Recipient answers “Yes” to the above question, the Recipient will be asked the
following question:
• Have you submitted a single audit report or ERA2 program-specific audit report to the
Federal Audit Clearinghouse (FAC) for your most recently completed fiscal year?
(Yes/No)
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• If “Yes,” when did you submit your single audit report or ERA2 program-specific audit
report to the FAC?
Recipients will be asked to respond to one of the one of the following questions, depending on
the amount of their ERA2 award that has been expended:
• If the Recipient has not expended its total ERA2 award amount:
o Are you ready to closeout your ERA2 award even though the total amount
reported as expended is less than the total amount of your ERA2 award?
(Yes/No)
• If the Recipient has expended the total amount of its ERA2 award:
o Are you ready to closeout your ERA2 award given that the total amount
expended equals the total amount of your ERA2 award? (Yes/No)
After answering the questions on readiness for closeout of your ERA2 award, the Recipient can
complete the following steps to certify and submit the report.
The Recipient’s designated Authorized Representative for Reporting will be required to e-sign this
certification before final submission of the quarterly report via the portal. Note that the
certification will be the last step in the Recipients’ submission process for submitting a quarterly
report.
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 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 ERA2 Administrator or ERA2 Authorized
Representative, the logged-in individual should save and log-off the portal, then have an
authorized ERA2 Account Administrator 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
Table A-2
ERA2 Recipients
Required Reporting Elements for ERA2 Quarterly Reports
effective with the Q1 2023 Report
Guidance Reporting Item Requirements all
Section / Portal ERA2 Recipients
Tab
Recipient Profile All components listed within section / portal tab Required
Project Overview All components listed within section / portal tab Required
Emergency All components listed within section / portal tab Required
Rental
Assistance
Project
Affordable All components listed within section / portal tab Required if the ERA2
Rental administers an ERA2
Assistance Affordable Rental
Project(s) Housing Project
Eviction All components listed within section / portal tab Required if the ERA2
Prevention administers an ERA2
Project(s) Eviction Prevention
Project
Project Data and Number of unique households that completed Required, including
Participant and submitted an application for ERA2 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 ERA2 assistance in the current demographic data
reporting period breakdown
Number of unique households that received Required, including
ERA2 assistance by type – rent demographic data
breakdown
Number of unique households that received Required, including
ERA2 assistance by type – rental arrears demographic data
breakdown
Number of unique households that received Required, including
ERA2 assistance by type – utilities/home demographic data
energy bills breakdown
Number of unique households that received Required, including
ERA2 assistance by type – utilities/home demographic data
energy arrears breakdown
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Guidance Reporting Item Requirements all
Section / Portal ERA2 Recipients
Tab
Number of unique households that received Required, including
ERA2 assistance by type – other expenses demographic data
related to housing breakdown
Number of unique households that received Required, do not
ERA2 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
their eligibility for other federal benefit breakdown
programs
Total number of recipient households whose Required, including
income eligibility was determined using a fact- demographic data
based proxy breakdown
Total amount of ERA2 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 • Current award amount (pre-populated) Required
• Total payment amount (pre-populated)
Data points as required on the SF-425:
• Cash on Hand SF-425 10(a)
• Cash Disbursements (SF-425 10(b))
• Cash on Hand (SF-425 10(c))
• Total Federal Funds authorized (SF-425
10(d))
• Federal share of expenditures (SF-425
10(e))
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Guidance Reporting Item Requirements all
Section / Portal ERA2 Recipients
Tab
• Federal share of unliquidated
obligations (SF-425 Item 10(f))
• Total Federal share (SF-425 Item 10(g))
• Unliquidated balance of Federal funds
(SF-425 Item 10(h))
Current Quarter Financial Data
• Current quarter obligations (amount
obligated in the quarter)
• Current quarter expenditures (amount
expended in the quarter)
Participant Household Payment Data File Required
• Upload only one completed PHPDF
• Check the box to indicate the PHPDF
has been uploaded
• Indicate the cumulative dollar amount of
payment made to/for households as
reported on the cumulative Participant
Household Payment Data File
• Indicate the total number of payments
to/for households as reported on the
cumulative Participant Household
Payment Data File.
Report • What is your fiscal year end date? Required
Certification and
Submission • Have you expended $750,000 or more Required
in federal award funds during your most
recently completed fiscal year if that
fiscal year ended before October 1,
2024? If your most recent fiscal year
began on or after October 1, 2024, have
you expended $1,000,000 or more in
federal awards?
If yes to above –
• Have you submitted a single audit
report or ERA2 program-specific audit
report to the Federal Audit
Clearinghouse (FAC) for your most
recently completed fiscal year? (Answer
Yes or No)
If Yes to the above –
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Guidance Reporting Item Requirements all
Section / Portal ERA2 Recipients
Tab
If yes, when did you submit your single audit
report or ERA2 program-specific audit report to
FAC?
If No to the above –
If no, please explain why you have not
submitted an audit report to the FAC.
Where the Recipient has not expended its
entire ERA2 allocation –
• Are you ready to closeout your ERA2
award even though the total amount
reported as expended is less than the
total ERA2 allocation?
Where the Recipient has expended its entire
ERA2 allocation –
• Are you ready to closeout your ERA2
award given that the total amount
expended equals the total ERA2
allocation?
Certify and Submit Required
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Appendix 2 – ERA2 Program Terminology
Who is a ERA2 Recipient / Grantee?
A Recipient (also referred to as a Prime Recipient) is an entity that received an ERA2
award directly from Treasury pursuant to section 3201 of the American Rescue Plan Act
(ARPA):
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 ERA2 award?
Awards issued by Treasury pursuant to section 3201 of the American Rescue Plan Act.
What is a Subrecipient in the context of ERA2 Reporting?
For the purposes of ERA2 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 ERA2 Recipient / grantee for the
purpose of obtaining goods and services to implement the ERA2 award.
What is a Beneficiary in the context of ERA2 reporting?
For the purposes of ERA2 reporting, Beneficiaries are entities or individuals that receive
direct payments from the ERA2 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).
What are ERA2 Financial Services in the context of ERA2 program reporting?
Financial Services are payments of ERA2 funds by an ERA2 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 ERA2 program reporting?
Housing Stability Services are services for which the ERA2 Recipient / grantee or its
Subrecipient(s) use(s) ERA2 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
ERA2 Recipient / grantee may rely on such an attestation from the applicant if the ERA2
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.
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What is an obligation?
For purposes of ERA2 reporting, an obligation is a commitment to pay a third party with
ERA2 award proceeds based on a contract, subaward, direct payment, or other
arrangement.
What is an expenditure?
For purposes of ERA2 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 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 by the ERA2 Recipient (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 the ERA2 Recipient makes to a
household/tenant, a landlord, a utility provider, or a payment the ERA2 Recipient makes
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?
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 ERA2 Recipient’s / Grantee’s designated ERA2 Authorized
Representative for Reporting?
The ERA2 Recipient’s designated Authorized Representative for Reporting is the
individual designated by the ERA2 Recipient / Grantee as having authority to certifying
and submit official reports on behalf of the Recipient (a governmental entity administering
the specific ERA2 award).
What is the ERA2 Recipient’s / Grantee’s designated ERA2 Point of Contact for
Reporting?
The ERA2 Recipient’s designated ERA2 Point of Contact for Reporting is the individual
designated by the ERA2 Recipient / grantee who is responsible for receiving official
Treasury notifications about program reporting including alerts about upcoming reporting,
requirements, and deadlines. The ERA2 Point of Contact for Reporting is also responsible
for completing the reports for the Recipient / grantee.
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What is a Redirect of Award Funds?
A redirect of award funds occurs when a locality receives an ERA2 award and
subsequently transfers 100% of the ERA2 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 ERA2 award
is cancelled, and the locality has no further legal obligation to Treasury under the ERA2
award. The State’s ERA2 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 ERA2 Award Terms and Conditions previously accepted by the State in connection
with its ERA2 award.
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Appendix 3 – Race, Ethnicity and Sex Categories for Reporting Disaggregated
Counts of ERA2 Project Participants
State, Local and Territorial Recipients receiving ERA2 awards are required to report total
(aggregate) counts of the number of ERA2 Project participants over several factors such as the
number of applications received and approved and the number of participants receiving each type
of authorized ERA2 assistance, so forth in each quarterly report. These ERA2 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 sex – 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
Sex
Female
Male
Declined to Answer
Data Not Collected/Reported
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Appendix 4 – Expenditure Categories and Payee Types
The following are several key terms helpful for 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
• Housing Stability Services Costs
• Affordable Rental Housing Costs
• Eviction Prevention Services Costs
• 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 ERA2 Award
Recipients
Background Information
• Guidance including Frequently Asked Questions and Fact Sheets
Administration and Compliance
• 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).
• 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 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 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 sex 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
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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 – Formerly Required ERA2 Monthly Reports
ERA2 Recipients were required to submit brief monthly reports through June 30, 2022. This
requirement is subject to change and Treasury may require submission of additional 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 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 ERA2 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 ERA2 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 ERA2 Monthly Reporting Data Elements and Definitions
Equivalent on Element Definition
Quarterly Report
See “Project Data Total Amount of ERA2 Award The total dollar amount of ERA2
and Participant Funds Paid to or for award funds paid under the ERA2
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 ERA2 award funds for
administrative expenses.
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.
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 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 sex 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
Reporting the ERA2 Recipient’s Allocations of ERA2 funds to Subrecipients, Contractors
and Direct Payees (Beneficiaries)
Each ERA2 Recipient must report on its uses of ERA2 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 ERA2 Recipient must report the following information for each of its ERA2
awards (ERA2 Project) in the reporting quarter.
1. The ERA2 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 ERA2
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 ERA2
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 ERA2 Recipient’s Subawards, Contracts and Direct Payments
Valued at $30,000 or More section.
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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
be reported on the Expenditures Tab under the Total of all Obligations and Total of all
Expenditures Associated with the ERA2 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 ERA2 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 ERA2 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 ERA2 Recipient) issues a subaward in the amount of $1,000,000 to Blue County
on February 22, 2021
REPORTING REQUIREMENT
The ERA2 Recipient must create a Subrecipient record and a Subaward record in Treasury’s
portal when it obligates $30,000 or more of ERA2 funds via a subaward, contract, or direct
payment. It must record this information in the quarter when it obligated the ERA2 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,
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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.
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 ERA2 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 ERA2 Recipient must report the payment for Ms. Jones’ services among the aggregate
expenditures for contracts less than $30,000.
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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
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 ERA2 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 ERA2 Recipient must record its Subrecipients’ expenditures of ERA2 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 ERA2 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.
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EXAMPLE 5
Blue County issued 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 ERA2
Project. On August 15, Blue County paid Legal Services $18,000 for its work in over the
period April, May, and June.
REPORTING REQUIREMENT
An ERA2 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, ERA2 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 ERA2 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.
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Reporting Guidance
53
• 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.
EXAMPLE 6
Blue County bought five laptop computers from Technology Firm on May 1. The
payment amount was $10,000.
REPORTING REQUIREMENT
ERA2 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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Reporting Guidance
54
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 ERA2
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 ERA2 Recipient must record its expenditures of ERA2 funds quarterly. The ERA2
Recipient must create a Subrecipient record and a Subaward record in Treasury’s portal
when it obligates $30,000 or more of ERA2 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 ERA2 benefit payment. It
must record this information in the quarter when it obligated the ERA2 funds.
Guidance from Special Reporting Tip: Reporting Any Payments to Individuals 1 –
Payments from the ERA2 Prime Recipient to individuals under an ERA2 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.
1 This reporting requirement is similar to the Treasury CARES Act Coronavirus Relief Fund reporting in
GrantSolutions
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
55
• 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 ERA2 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 ERA2
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 ERA2 Amounts of $30,000 or More
Paid to Business, Corporations, or Non-Profits -- When an ERA2 Recipient pays $30,000
or more in ERA2 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 ERA2
Recipient must create a beneficiary profile record that includes the entity’s 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, ERA2 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
Emergency Rental Assistance Program (ERA2)
Reporting Guidance
56
SAM.gov and the recipient is using a TIN/EIN for reporting. Treasury apologizes for this
inconvenience. The ERA2 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 – Reporting Aggregate Obligations and Expenditures
Reporting Aggregated Obligations and Expenditures Associated with the ERA2
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 – Reporting the Recipient’s Payments to Individuals
Reporting the Recipient’s Expenditures (Payments) to Individuals (Beneficiaries)
Example of reporting aggregate expenditures (payments) to individuals categorized by
Expenditure Category.
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