U.S. Department of the Treasury, Emergency Rental Assistance: "2022 ERA Compliance Supplement"
Summary
The Emergency Rental Assistance Program section, Assistance Listing 21.023, of the Compliance Supplement 2022, dated April 2022, which states that the program is considered a "higher risk" program for 2022. It describes ERA 1, authorized by the Consolidated Appropriations Act, 2021, as providing $25 billion, and ERA 2, authorized by the American Rescue Plan Act, as providing $21.55 billion for Treasury payments to States and other eligible grantees. Under ERA 1 a grantee may use up to 10 percent of the total award amount for administrative costs, and under ERA 2 up to 15 percent. The amount of assistance provided to any household under ERA 1 and ERA 2 cannot exceed 18 months. A matrix marks eligibility and reporting among the requirements subject to the audit.
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“U.S. Department of the Treasury, Emergency Rental Assistance: ‘2022 ERA Compliance Supplement.’”
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April 2022 Emergency Rental Assistance Program Treasury
DEPARTMENT OF THE TREASURY
ASSISTANCE LISTING 21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM
I. PROGRAM OBJECTIVES
Note: This program is considered a “higher risk” program for 2022, pursuant to 2 CFR section
200.519(c)(2). Refer to the “Programs with Higher Risk Designation” section of Part 8,
Appendix IV, Internal Reference Tables, for a discussion of the impact of the “higher risk”
designation on the major program determination process.
Two pieces of legislation authorized funding for Emergency Rental Assistance. The
authorizations include some different legal requirements. Therefore, this Compliance
Supplement addresses the requirements as “ERA 1” and “ERA 2.” ERA1 was authorized by
Division N, Title V, Section 501 of the Consolidated Appropriations Act, 2021 (the Act), Pub. L.
No. 116-260 (December 27, 2020). ERA 2 was authorized by Title III, Subtitle B, Section 3201
of the American Rescue Plan Act (ARPA), 2021, Pub. L. No. 117-2 (March 11, 2021). Both
ERA 1 and ERA 2 funding is defined as “other financial assistance” per 2 CFR Part 200.1 and
both ERA 1 and ERA 2 are administered by Treasury as direct payments for specified use.
The purpose of ERA is to provide direct payments to eligible entities to assist eligible
households with financial assistance and to provide housing stability services and, in the case of
ERA 2 as applicable, to cover the costs for other affordable rental housing and eviction
prevention activities. ERA grantees may provide assistance directly to eligible landlords and
utility providers on behalf of an eligible household or directly to an eligible household (see
section 501(c)(2)(C)(i) of the Consolidated Appropriations Act, 2021 and FAQ 12 for more
detail on landlords and utility provider participation in the program). Financial assistance for
eligible households may include payment of rent, rental arrears, utilities and home energy costs,
utilities and home energy costs arrears, and other expenses related to housing. ERA grantees may
also use funds to provide housing stability services as authorized by the respective statutes.
II. PROGRAM PROCEDURES
A. Overview
ERA 1 provided $25 billion for the US Department of the Treasury (Treasury) to make
payments to States (defined to include the District of Columbia), US territories (Puerto
Rico, US Virgin Islands, Guam, Northern Mariana Islands, and American Samoa), Indian
tribes or their tribally designated housing entities, as applicable, the Department of
Hawaiian Home Lands, and certain local governments with more than 200,000 residents.
These entities are collectively referred to as “eligible grantees” or “ERA 1 grantees.”
ERA 1 award funds may be used to provide financial assistance and housing stability
services to eligible households. All ERA 1 grantees that submitted the requested
documentation to Treasury and executed a financial assistance agreement received their
total ERA 1 award funds in one payment.
Compliance Supplement 2022 4-21.023-1
April 2022 Emergency Rental Assistance Program Treasury
ERA 2 provided $21.55 billion for Treasury to make payments to States (defined to
include the District of Columbia), US Territories (Puerto Rico, US Virgin Islands, Guam,
Northern Mariana Islands, and American Samoa), and local governments with more than
200,000 residents. These entities are collectively referred to as “eligible grantees” or
“ERA 2 grantees.” ERA 2 award funds may be used to assist eligible households with
financial assistance and to provide housing stability services and, as applicable, to cover
the costs for other affordable rental housing and eviction prevention activities.
Pursuant to section 3201(c)(1) of ARPA, Treasury made initial payments of 40 percent of
an eligible grantee’s total award amount to the each grantees under ERA 2 that submitted
the required documentation and executed the financial assistance agreement. Through
February 2022, Treasury made payments of the remaining 60 percent of ERA 2 grantees’
award funds after they certified that at least 75 percent of the initial ERA 2 payment has
been obligated pursuant to section 3201(c)(2) of ARPA. Beginning in February 2022,
Treasury altered its ERA 2 payment tranche policy to allow grantees to receive the
remainder of their ERA 2 award funds in two payments (half of the remaining balance,
followed by the remaining balance), subject to potential reductions resulting from the
implementation of a statutory reallocation requirement.
Additional information on statutory differences between ERA 1 and ERA 2 are described
in the Emergency Rental Assistance Frequently Asked Questions (FAQs) posted here.
Section 501(b)(1)(A) of the Consolidated Appropriation Act, 2021 directs Treasury to use
US Census Bureau data for the most recent year for which data is available for population
calculations for determining the populations of state and local governments. Funds are
distributed via a per capita formula allocation detailed on Treasury.gov that considers the
minimum allocation of $200 million for states and the District of Columbia. Allocation
amounts can be found via the following link: https://home.treasury.gov/policy-
issues/coronavirus/assistance-for-state-local-and-tribal-governments/emergency-rental-
assistance-program/allocations-and-payments.
Source of Governing Requirements
• Emergency Rental Assistance (“ERA 1”), Division N, Title V, Section 501 of the
Consolidated Appropriations Act, 2021, Pub. L. No. 116-260 (December 27, 2020) and
codified as 15 USC 9058a;
• Emergency Rental Assistance (“ERA 2”), Title III, Subtitle B, Section 3201 of the
American Rescue Plan Act, 2021, Pub. L. No. 117-2 (March 11, 2021) codified as 15
USC 9058c;
• Section 15011 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act
(Pub. L. No. 116-136), as amended by Title VIII, Section 801(b) of the Consolidated
Appropriations Act, 2021 (Pub. L. No. 116-260) on December 27, 2020; and
Compliance Supplement 2022 4-21.023-2
April 2022 Emergency Rental Assistance Program Treasury
• Treasury’s Frequently Asked Questions (FAQs) and related guidance available on
Treasury.gov, including important version changes over time that can be found on the
ERA program website.
Availability of Other Program Information
General information for the ERA program is available on the program website at
www.treasury.gov/ERA. Information includes the following documents:
• ERA authorizing statute: https://www.govinfo.gov/content/pkg/PLAW-
116publ260/pdf/PLAW-116publ260.pdf
• ERA 2 authorizing statute:
https://www.govinfo.gov/content/pkg/PLAW-117publ2/pdf/PLAW-117publ2.pdf
• Section 15011 of the CARES Act regarding ERA1 reporting:
https://www.govinfo.gov/content/pkg/PLAW-116publ136/pdf/PLAW-116publ136.pdf
• ERA 1 Award Terms template: https://home.treasury.gov/system/files/136/Emergency-
rental-assistance-terms-FINAL.pdf
• ERA 2 Award Terms template:
https://home.treasury.gov/system/files/136/ERA2_Grantee_Award_Terms_572021.pdf
• Treasury’s ERA Frequently Asked Questions (FAQs) and program guidelines are
available at https://home.treasury.gov/system/files/136/ERA-FAQ-8-25-2021.pdf
• Treasury’s ERA 1 Reallocation guidance: https://home.treasury.gov/policy-
issues/coronavirus/assistance-for-state-local-and-tribal-governments/emergency-rental-
assistance-program/guidance
• Treasury’s ERA 2 Reallocation Guidance:
https://home.treasury.gov/system/files/136/ERA2-Reallocation-Guidance-March-30-
2022.pdf
• ERA Promising Practices guidance: https://home.treasury.gov/policy-
issues/coronavirus/assistance-for-state-local-and-tribal-governments/emergency-rental-
assistance-program/promising-practices
• ERA Program and Service Design guidance: https://home.treasury.gov/policy-
issues/coronavirus/assistance-for-state-local-and-tribal-governments/emergency-rental-
assistance-program/service-design
Compliance Supplement 2022 4-21.023-3
April 2022 Emergency Rental Assistance Program Treasury
• ERA Compliance and Reporting guidance: https://home.treasury.gov/policy-
issues/coronavirus/assistance-for-state-local-and-tribal-governments/emergency-rental-
assistance-program/reporting
• Guidance from the Treasury Office of Inspector General (OIG) related to the reporting of
ERA fraud, waste, and abuse and any future monitoring of funds requirements (where
applicable) https://home.treasury.gov/policy-issues/coronavirus/assistance-for-state-local-
and-tribal-governments/emergency-rental-assistance-program/fraud
III. COMPLIANCE REQUIREMENTS
In developing the audit procedures to test compliance with the requirements for this federal
program, the auditor must determine, from the following summary (also included in Part 2,
“Matrix of Compliance Requirements”), which of the 12 types of compliance requirements have
been identified as subject to the audit (noted with a “Y” in the summary matrix below), and then
determine which of the compliance requirements that are subject to the audit are likely to have a
direct and material effect on the federal program at the auditee. For each such compliance
requirement subject to the audit, the auditor must use Part 3 (which includes generic details about
each compliance requirement other than Special Tests and Provisions) and this program
supplement (which includes any program-specific requirements) to perform the audit. When a
compliance requirement is shown in the summary below as “N,” it has been identified as not
being subject to the audit. Auditors are not expected to test requirements that have been noted
with an “N.” See the Safe Harbor Status discussion in Part 1 for additional information.
A B C E F G H I J L M N
Matching, Procurement
Equipment/
Cash
Period
Activities Allowable
Level of Effort, Subrecipient Special
Eligibility Reporting
Allowed or Costs/Cost Real Property Of Suspension & Program Tests and
Unallowed Principles Management Management Earmarking Performance Debarment Income Monitoring Provisions
Y Y N Y N N Y N N Y N Y
A. Activities Allowed or Unallowed
ERA 1 and ERA 2 funds may be used for administrative expenses, housing stability
services, and financial assistance on behalf of an eligible household, as defined in the
Treasury guidance. In the case of ERA 2, after October 2022, grantees that have
obligated 75 percent of their allocations may choose to use up to 25 percent of their
allocation for, “other affordable rental housing and eviction prevention purposes, as
defined by the Secretary, serving very low-income families.” As of March 1, 2022,
Treasury had not yet released guidance to further define these additional uses.
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April 2022 Emergency Rental Assistance Program Treasury
Where applicable, the final ERA 1 payment amount distributed by Treasury to the ERA 1
grantee through an ERA 1 “redirect” and/or “reallocation” process, pursuant to
Treasury’s Reallocation Guidance, is described on Treasury.gov. If a grantee receives
redirected or reallocated funds, the funds are subject to the same requirements under the
ERA 1 Award Terms previously accepted by the grantee in connection with their ERA 1
award with the addition that grantees receiving reallocated ERA 1 funds may request
from Treasury an extension of their final obligation date from September 30, 2022, to
December 29, 2022. Please see the ERA page at Treasury.gov and ERA FAQs for the
latest guidance regarding eligible uses under ERA 1 and ERA 2.
Administrative Expenses: The revised Award Terms for ERA 1 and ERA 2 awards
issued by Treasury permits ERA grantees to use award funds provided to cover both
direct and indirect administrative costs. The cost of a grantee contacting a landlord to
encourage their participation and acceptance of ERA assistance is one of many examples
of an eligible administrative cost. Under ERA 1, a grantee may use up to 10 percent of
the total award amount for direct and indirect administrative costs and may use up to 10
percent of the total award amount for housing stability services. Under ERA 2, a grantee
may use up to 15 percent of the total award amount for direct and indirect administrative
costs and may use up to 10 percent of the total award amount for housing stability
services as described below (see also FAQ 29).
Housing Stability Services: Under ERA 1, housing stability services includes case
management and other services related to the COVID-19 outbreak intended to help keep
households stably housed. Under ERA 2, housing stability services do not have to be
related to the COVID-19 outbreak. For ERA 1 and ERA 2, housing stability services
include those that enable households to maintain or obtain housing. Such services may
include, among other things, eviction prevention and eviction diversion programs;
mediation between landlords and tenants; housing counseling; fair housing counseling;
housing navigators or promotors that help households access programs or find housing;
case management related to housing stability; housing-related services for survivors of
domestic abuse or human trafficking; legal services or attorney’s fees related to eviction
proceedings and maintaining housing stability; and specialized services for individuals
with disabilities or seniors that support their ability to access or maintain housing (see
FAQ 23).
Financial Assistance: Financial assistance to households includes payment of rent, rental
arrears, utilities and home energy costs, utility and home energy costs arrears, and other
expenses related to housing pursuant to section 501(c)(2)(A) of the Act and section
3201(d)(1)(A) of ARPA. Please note that under the ERA1 program, award funds used for
“other expenses” must be related to housing and “incurred due, directly indirectly, to the
novel coronavirus disease (COVID-19) outbreak” (see section 501(c)(2)(A)(v) of the
Act). However, the ERA2 statute requires that “other expenses” be “related to housing”
but does not require that they be incurred due to the COVID-19 outbreak (see section
3201(d)(1)(A)(V) of ARPA). The amount of financial assistance for prospective rent
cannot exceed three months under a single household application. There is no maximum
dollar amount for the cumulative financial assistance that may be provided on behalf of
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April 2022 Emergency Rental Assistance Program Treasury
an eligible household beyond the requirements set forth in the ERA FAQs. These
requirements include that amounts paid be based on documentation of household income,
leases, and equivalent forms (or for applicants unable to present adequate documentation,
a written attestation from the applicant up to a monthly maximum of 100 percent of the
greater of the Fair Market Rent or the Small Area Fair Market Rent for the area in which
the applicant resides) and that the amount of assistance provided to any household under
ERA 1 and ERA 2, including assistance provided by other ERA 1 and ERA 2 grantees
cannot exceed 18 months.
Financial assistance arrears may only cover household expenses accrued on or after
March 13, 2020, up to a maximum of 15 months for ERA 1 and a maximum of 18
months, under ERA 1 and ERA 2 combined. For prospective rent assistance greater than
three months up to the statutory maximum of 18 months under ERA 1 and ERA 2, the
household must apply to the program again and the grantee must have sufficient funds.
Households may receive up to 12 months of assistance under ERA 1 and an additional
three months if necessary to ensure housing stability for the household for a total of three
months. This means that for ERA 1, the maximum rental arrears monthly coverage
period, where applicable, is 15 months where necessary for housing stability and
households may only receive up to three months of prospective rent, where applicable
and qualifying (see FAQ 10).
Examples of other costs for both ERA 1 and ERA 2 include relocation expenses
(including prospective relocation expenses), rental security deposits, rental fees including
application and screening fees, reasonable accrued late fees, Internet service to a given
rental unit, and rental bonds where necessary to avoid an eviction order, as provided in
the Treasury guidance and subject to certain conditions (for example, that Internet service
expenses are eligible only if grantees establish policies governing the appropriate of use
for this purpose).
Other Affordable Rental Housing and Eviction Prevention Purposes: Treasury
anticipates releasing an FAQ soon to further define these uses.
B. Allowable Costs / Cost Principles
The cost principles in 2 CFR Part 200, Subpart E (Cost Principles) except the 2 CFR
200.418 and 2 CFR 200.419 apply to ERA 1 and ERA 2. Under ERA 1, a grantee may
use up to 10 percent of the total award amount for direct and indirect administrative costs.
Under ERA 2, a grantee may use up to 15 percent of the total award amount for direct
and indirect administrative costs (see FAQ 29).
E. Eligibility
Treasury expects auditor testing of household eligibility to focus on whether grantees
established and adhered to reasonable policies for evaluating household applications
within Treasury’s framework providing for the use of self-attestation, categorical
eligibility, and fact-specific proxies in qualifying circumstances.
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April 2022 Emergency Rental Assistance Program Treasury
This approach to eligibility was implemented in accordance with Consolidated
Appropriations Act, 2021, for ERA 1 in sections 501(c)(2)(C)(ii) of the Act concerning
documentation of payments to households, sections 501(f)(2)(A) and (B) of the Act
concerning signature requirements for applications and documentation required for
tenants, section 501(k)(1) concerning area median income determinations, and sections
501(k)(3)(A)(I) and (II) concerning eligible household determinations and attestation
requirements. This treatment is further explained in the ERA FAQs; the Consolidated
Appropriations Act, 2021; and the Treasury, Department of Justice and Department of
Housing and Urban Development joint letter issued August 27, 2021
(https://home.treasury.gov/system/files/136/Eviction-Moratorium-Joint-Letter.pdf).
To the extent that a grantee has established and consistently followed its own reasonable
procedures for implementing an eligibility determination process, consistent with
Treasury’s guidance, it is not Treasury’s expectation that grantees should seek additional
documentation from a beneficiary after the initial determination of eligibility has been
completed, including for those determined to be eligible using self-attestation, categorical
eligibility, or fact-specific proxies in qualifying circumstances. Testing of individual
household eligibility-related documentation should be limited to material already
collected by the grantee during application as much as possible to avoid imposing undue
burden on households that remain at risk of housing instability.
Treasury guidance related to determining where an applicant lives and the amount that
they owe can be found in FAQ 5. Grantees must obtain, if available, a current lease,
signed by the applicant and the landlord or sublessor, that identifies the unit where the
applicant resides and establishes the rental payment amount. If a household does not have
a signed lease, documentation of residence may include evidence of paying utilities for
the residential unit, an attestation by a landlord who can be identified as the verified
owner or management agent of the unit, or other reasonable documentation as determined
by the grantee. In the absence of a signed lease, evidence of the amount of a rental
payment may include bank statements, check stubs, or other documentation that
reasonably establishes a pattern of paying rent, a written attestation by a landlord who
can be verified as the legitimate owner or management agent of the unit, or other
reasonable documentation as defined by the grantee in its policies and procedures.
Additional Treasury guidance related to income determination can be found in FAQ 4
and related guidance (https://home.treasury.gov/system/files/136/ERA-FAQ-8-25-
2021.pdf). ERA 2 builds on the eligibility criteria in ERA 1 and permits additional
flexibilities.
The ERA FAQs document the full eligibility considerations for grantees to extend
emergency assistance to vulnerable populations without imposing undue documentation
burdens. As described, given the challenges presented by the COVID-19 pandemic,
grantees may be flexible as to the particular form of documentation they require,
including by permitting photocopies or digital photographs of documents, e-mails, or
attestations from employers, landlords, caseworkers, or others with knowledge of the
Compliance Supplement 2022 4-21.023-7
April 2022 Emergency Rental Assistance Program Treasury
household’s circumstances. Grantees must require all applications for assistance to
include an attestation from the applicant household that all information included is
correct and complete. In all cases, grantees must document their policies and procedures
for determining household eligibility to include policies and procedures for determining
the prioritization of households in compliance with the statute and maintain records of
their determinations.
Grantees may rely on a written attestation without further documentation of household
income from the applicant under three approaches:
• Self-attestation Alone – In order to provide assistance rapidly during the public
health emergency related to COVID-19, the grantee may rely on a self-attestation
of household income, financial hardship, and/or risk of homelessness and housing
instability without further verification if the applicant confirms in their application
or other document that they are unable to provide documentation, provided the
other requirements detailed in Treasury guidance are satisfied. If an applicant is
able to provide satisfactory evidence of residence but is unable to present
adequate documentation of the amount of the rental obligation, grantees may
accept a written attestation from the applicant to support the payment of
assistance up to a monthly maximum of 100 percent of the greater of the Fair
Market Rent or the Small Area Fair Market Rent for the area in which the
applicant resides, as most recently determined by HUD and made available at
https://www.huduser.gov/portal/datasets/fmr.html;
• Categorical Eligibility – If an applicant household income has been verified to be
at or below 80 percent of the area median income (for ERA 1) or if an applicant
household has been verified as a low-income family as defined in Section 3(b) of
the United States Housing Act of 1937 (42 USC 1437a(b)) (for ERA 2) in
connection with another local, state, or federal government assistance program,
grantees are permitted to rely on a determination letter from the government
agency that verified the applicant’s household income or status as a low-income
family, provided that the determination for such program was made on or after
January 1, 2020; and/or
• Fact-specific proxy – A grantee may rely on a written attestation from the
applicant household as to household income if the 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. Grantees also
have discretion to provide waivers or exceptions to this documentation
requirement to accommodate disabilities, extenuating circumstances related to the
pandemic, or a lack of technological access. In these cases, the grantee is still
responsible for making the required determination regarding the applicant’s
household income and documenting that determination.
Grantees have discretion to provide waivers or exceptions to certain documentation
requirements to accommodate disabilities, extenuating circumstances related to the
Compliance Supplement 2022 4-21.023-8
April 2022 Emergency Rental Assistance Program Treasury
pandemic, or a lack of technological access. In these cases, the grantee is still responsible
for making the required determination regarding the applicant’s household income and
documenting that determination. Pursuant to section 501(k)(3)(B) of Division N of the
Consolidated Appropriations Act, 2021, and 2 CFR 200.403, when providing ERA 1
assistance, the grantee must review the household’s income and sources of assistance to
confirm that the ERA 1 assistance does not duplicate any other assistance, including
federal, state, or local assistance provided for the same costs. Grantees may rely on an
attestation from the applicant regarding non-duplication with other government
assistance, and the duplication requirement does not apply to ERA 2; however, to
maximize program efficacy, Treasury encourages grantees to minimize the provision of
duplicative assistance.
Treasury strongly encourages grantees to rely on the self-certification of applicants with
regard to whether their financial hardship meet statutory eligibility requirements.
Similarly, with respect to determining whether one or more individuals within the
household can demonstrate a risk of experiencing homelessness or housing instability,
Treasury indicates that a grantee may rely on a past due utility or rent notice or eviction
notice, evidence of unsafe or unhealthy living conditions (which may include
overcrowding) or any other evidence of risk, as determined by the grantee. Treasury
clearly indicates that a grantee may rely on an applicant’s self-certification identifying the
applicable risk factor or factors, without further documentation, if other documentation is
not immediately available.
H. Period of Performance
Under Section 501(e)(1) of the Consolidated Appropriations Act, 2021, the period of
performance for ERA 1 awards began on the date that the grantee executed the ERA 1
Award Terms and ended on December 31, 2021. Section 3201(h) of ARPA extended the
award period of performance from December 31, 2021 to September 30, 2022. Pursuant
to Section 501(e)(2) of the Consolidated Appropriations Act, 2021, Treasury extended
the award period of performance to end on December 29, 2022 for ERA 1 grantees that
receive reallocated funds.
Under section 3201(g) of ARPA, the period of performance for ERA 2 awards begins on
the date that Treasury and the grantee executed the ERA 2 Award Terms and ends on
September 30, 2025. All award funds not obligated or expended by the end of the period
of performance date for ERA 1 and ERA 2 awards must be returned to Treasury as part
of the award closeout process pursuant to 2 CFR 200.344(d), including amounts
distributed through redirection and reallocation.
L. Reporting
1. Financial Reporting
a. SF-270, Request for Advance or Reimbursement – Not Applicable
Compliance Supplement 2022 4-21.023-9
April 2022 Emergency Rental Assistance Program Treasury
b. SF-271, Outlay Report and Request for Reimbursement for Construction
Programs – Not Applicable
c. SF-425, Federal Financial Report – Applicable
2. Performance Reporting
See Special Reporting.
3. Special Reporting
ERA 1 and ERA 2 Reports
ERA 1 and ERA 2 quarterly and monthly reporting requirements are available at
the links provided below. Grantees are required to submit reports in accordance
with the guidance beginning in the first quarter of 2021 through September of
2022 for ERA 1 (and December 2022 for recipients receiving reallocated funds)
and through September of 2025 for ERA 2. ERA 1 grantees—excluding Indian
tribes, tribally designated housing entities and the Department of Hawaiian Home
Lands consistent with the reporting allowances provided in section 501(g) of the
Consolidated Appropriations Act, 2021—are required to submit monthly reports.
Interim reporting requirements that were temporarily in place through the second
quarter of 2021 pursuant to OMB Memorandum M-21-20 while grantees
responded to the housing crisis and Treasury deployed new reporting features
have been replaced by the complete quarterly reporting requirements in
Treasury’s reporting and compliance guidance available on Treasury.gov. Interim
reports should be reviewed where submitted prior to issuance of the full reporting
requirements for consistency with internal records and good faith effort by
grantees. Reporting guidance and terminology issued by Treasury at the time of
report filing periods may be utilized, except where grantees were instructed to
update report submissions in accordance with more recent instructions.
The reports that ERA grantees must submit are:
• Monthly Reports (1505-0266): The two Monthly Reporting questions are
included in the information collection for the Interim Quarterly Reports.
Beginning with the monthly report for the April 1 through April 30, 2021,
period of performance for ERA 1 generally due to Treasury by May 15,
2021, state, local and territorial grantees receiving ERA 1 awards submit
monthly reports. For ERA 2, monthly reporting began with the June 1
through June 30, 2021 period of performance and reports were due to
Treasury by July 15, 2021, or where otherwise extended in an approved
authorization from EmergencyRentalAssistance@Treasury.gov. Grantees
receiving ERA 1 and ERA 2 allocations later in the award cycle as
evidenced by award or reallocation dates are not required to submit reports
for periods not covered by the assistance agreement. Tribal government
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April 2022 Emergency Rental Assistance Program Treasury
grantees are exempt from the monthly reporting requirement, as detailed
in Treasury guidance.
The key lines on the form are:
1. Total number of participating households that received ERA
assistance of any kind; and
2. Total amount of ERA funds expended by the ERA grantee to or for
participating households on behalf of eligible households. This a
key line item because it feeds into Treasury’s reallocation formula,
as detailed in guidance at Treasury.gov.
• Quarterly Reports (1505-0266): All ERA grantees must submit quarterly
reports with reporting periods of one calendar quarter and several
cumulative fields covering all activity from the date of award through the
quarter close. These reports provide financial and performance data
regarding grantee administration of their ERA projects and capture
program design in addition to program status data elements. Quarterly
reports are intended to capture standard financial and performance data, as
well as detailed information on qualifying direct and indirect expenditures
pursuant to the government-wide Federal Funding Accountability and
Transparency Act (FFATA) reporting requirements and in accordance
with Section 15011 of the CARES Act, as amended and interpreted in
Treasury’s reporting and compliance guidance on Treasury.gov.
The key line items in the form are:
1. The cumulative amount obligated by the grantee; and
2. The cumulative amount expended by the grantee
The above are key line items because grantees must certify 65 percent of
funds as having been obligated, including the assumed up to 10 percent
obligation provided for in Treasury’s guidance, to qualify for receiving a
reallocation payment for ERA1 and grantees are subject to returning funds
under reallocation where their expenditure ratio for ERA 1 is less than the
requirement in effect at the time, as detailed in Treasury’s reallocation
guidance (the threshold escalates).
Evaluating Grantee Data Privacy Protection
Where select grantees are initially unable to utilize the Treasury ERA reporting
portal due solely to Treasury’s identity proofing and authentication provider
ID.me not accepting tribal identification cards and other reasonable, documented
technology limitations related to broadband access, Treasury provided grantees
Compliance Supplement 2022 4-21.023-11
April 2022 Emergency Rental Assistance Program Treasury
flexibility as long as some form of reasonable notice and request for exception
was provided and that the grantee otherwise met reporting requirements and
eventually provided one reasonably reliable quarterly report for each of the
periods of performance beginning December 27, 2020 through September of 2022
and beyond for ERA 2 under the American Rescue Plan Act of 2021. While
identity proofing and authentication are critical for maintaining grantee and
household privacy, Treasury is aware of some hardships and as of January 2022
has released an alternative identity proofing solution for grantees demonstrating
hardship through Login.gov.
A full list of reports and reporting requirements may be found in Treasury’s
reporting and compliance guidance page here. Please note that tribal grantees and
tribal housing authorities were exempt from several components of reporting
pursuant to Section 501 of the Consolidated Appropriations Act, 2021, including
monthly reporting, demographic and socioeconomic exhibits, and household data
files as detailed in Appendix 1 – Reporting Elements by ERA Recipient Type and
Appendix 6 – Required ERA1 and ERA2 Monthly Reports, of the Emergency
Rental Assistance Program Reporting Guidance.
Grantees under ERA 1 are required to comply with the requirement in section
501(g)(4) of Division N of the Consolidated Appropriations Act, 2021 to establish
data privacy and security requirements for information they collect and grantees
under ERA 2 are also encouraged to comply with those requirements.
Treasury’s Office of Inspector General may require the collection of additional
information in order to fulfill its ERA oversight and monitoring requirements.
4. Special Reporting for Federal Funding Accountability and Transparency Act
See Part 3 of the 2022 OMB Compliance Supplement for audit guidance.
N. Special Tests and Provisions
ERA 1 Funds Redirection: Where applicable to a grantee, auditors should confirm: 1)
that all voluntarily redirected ERA 1 award funds were approved by the grantee’s
authorizing official in accordance with Treasury guidance; 2) all redirected ERA 1 award
funds were deposited to the official, authorized bank account of the receiving grantee, as
approved by Treasury; and 3) all ERA 1 award funds received through the redirection
process are used in accordance with the ERA 1 Award Terms.
Pursuant to section 501(b)(1)(A) of the Consolidated Appropriations Act, 2021 and
Treasury’s implementing instructions to requesting grantees, grantees are permitted to
redirect ERA 1 funds when a locality receives an ERA 1 award and subsequently
transfers 100 percent of the ERA 1 award funds received from Treasury to its eligible
state and Treasury approves the transaction. The redirection of award funds is finalized
when the locality has submitted the relevant redirection documentation to Treasury and
Treasury has provided confirmation of acceptance. At that time, the locality’s ERA 1
Compliance Supplement 2022 4-21.023-12
April 2022 Emergency Rental Assistance Program Treasury
award is cancelled, and the locality has no further legal obligation to Treasury under the
ERA 1 award. The state’s ERA 1 award is modified by the amount of the funds
transferred from the local government to the state and the state is responsible as the
grantee for reporting on the use of the transferred award funds that become subject to the
requirements set forth in the Award Terms previously accepted by the state in connection
with its ERA 1 award. A local government that has redirected 100 percent of its ERA 1
award funds to its state but has not submitted the relevant redirection documentation to
Treasury or is still awaiting confirmation of acceptance of submitted documentation by
Treasury, is still responsible for complying with the ERA 1 Award Terms, including
submitting Monthly and Quarterly reports until their redirection forms were submitted
and accepted by Treasury.
ERA Funds Reallocation: Auditors should confirm that financial information certified
by grantees used by Treasury to make reallocation determinations is accurate and that
excess funds that are subject to involuntary recapture are returned to Treasury in
accordance with Treasury’s confirmation letter from
EmergencyRentalAssistance@Treasury.gov. The financial information certified as part of
reallocation includes monthly expenditure and cumulative obligations levels, as described
in the Treasury reallocation guidance. ERA 1 expenditures reported monthly by the
grantee are inputs to Treasury’s reallocation expenditure ratio. ERA1 obligations certified
in the Request for Reallocated Funds form (1505-0266), including in the Request for
Voluntarily Reallocated Funds, are inputs into determining eligibility to receive
reallocated funds. ERA 2 expenditures and obligations reported in quarterly reports by
the grantee are inputs to Treasury’s ERA 2 reallocation expenditure and obligation ratios.
The reallocation expenditure ratio determines whether the grantee is subject to
involuntary reallocation due to an insufficient ratio and the amount of excess funds
subject to recapture by Treasury. Auditors should confirm the amounts reported as
expended and obligated accurately capture the grantee’s housing activity at the time of
submission, as reflected in a grantee’s award and/or financial systems, and that grantees
receiving reallocated funds met the Treasury criteria.
Pursuant to section 501(d) of the Consolidated Appropriations Act, 2021, Treasury is
required to reallocate “excess” ERA 1 award funds. Treasury’s objective in reallocations
is to ensure ERA 1 award funds remain available to grantees in accordance with their
jurisdictional needs and demonstrated capacity to deliver assistance while the ERA
appropriations remain available. Treasury’s ERA 1 reallocation guidance on
Treasury.gov and previewed here describes how grantees that have expenditure ratios
below designated thresholds as of September 30, 2021, were subject to involuntary
recapture, in the absence of mitigating actions, requiring the grantee to return funds to
Treasury within the provided timeframes. Treasury continues to periodically assess
expenditures using escalating expenditure benchmarks to identify and reallocate excess
funds. For the first assessment using data as of September 30, 2021, grantees could
mitigate the impact of recapture by submitting a certification that the grantee’s financial
assistance activity had since increased to a level beyond the minimum threshold,
committing to a voluntary reallocation, or by providing a Performance Improvement
Plan. Treasury’s reallocation guidance on Treasury.gov will continue to detail specific
Compliance Supplement 2022 4-21.023-13
April 2022 Emergency Rental Assistance Program Treasury
ERA reallocation timelines. The guidance also describes the voluntary reallocation
process through which a grantee may request that Treasury reallocate its ERA 1 award
funds to other ERA 1 grantees in the same state. Treasury is not recapturing funds from
Indian Tribes or Tribally Designated Housing Entities (TDHEs) prior to the end of the
second quarter of 2022, except where a Tribal grantee, its TDHE, or housing authority
voluntarily return funds to Treasury. Auditors should refer to the ERA 1 reallocation
guidance at www.treasury.gov/era. Guidance for ERA 2 reallocation can also be found on
this site.
IV. OTHER INFORMATION
Auditors should refer to Part 3 of the Compliance Supplement for suggested audit procedures. If
there are specific questions regarding ERA, the Office of Recovery Programs may be contacted
via e-mail at EmergencyRentalAssistance@treasury.gov.
Compliance Supplement 2022 4-21.023-14
April 2022 Internal Reference Tables
APPENDIX IV
INTERNAL REFERENCE TABLES
INTRODUCTION
This Appendix includes a listing of programs with a “higher risk” designation and describes how
that designation impacts the major program determination process. It also includes a list of
programs in Part 4 which have requirements defined in IV, “Other Information.”
PROGRAMS WITH “HIGHER RISK” DESIGNATION
Uniform Guidance section 200.519(c)(2) states that “Federal agencies, with the concurrence of
OMB, may identify Federal programs that are higher risk. It also states that OMB will provide
this identification in the Compliance Supplement.”
As a result of the COVID-19 pandemic, many new federal programs have been established and
funding has been added to existing federal programs from the following Acts:
• Coronavirus Preparedness and Response Supplemental Appropriations Act
• Families First Coronavirus Response Act
• Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
• Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)
• American Rescue Plan Act (ARP)
Funding arising from these sources, both to new and existing programs, is referred to as
“COVID-19 funding,” or “COVID-19 programs.”
For many years, the only program with a “higher risk” designation in the Compliance
Supplement was the Medicaid cluster. However, due to the additional risk associated with certain
COVID-19 funding, additional programs were designated as “higher risk” in the 2021
Compliance Supplement and the 2022 Compliance Supplement continues to include certain
programs with COVID-19 funding on the “higher risk” list.
The following is a complete list of programs with COVID-19 funding that have been identified
as “higher risk” for audits subject to the 2022 Compliance Supplement. The table also continues
to include the Medicaid cluster as a “higher risk.”
Compliance Supplement 2022 8-IV-1 Appendix IV
April 2022 Internal Reference Tables
Agency Assistance Listing (CFDA) Title
Number
Education* 84.425 Education Stabilization Fund
FCC* 32.009 Emergency Connectivity Fund Program
HHS* 93.461 Testing for the Uninsured
HHS* 93.498 Provider Relief Fund
HHS** 93.778/93.777/93.775 Medicaid Cluster
Transportation** 20.106 Airport Improvement Program
Transportation** 20.500/20.507/20.525/20.526 Federal Transit Cluster
Transportation** 20.315 National Railroad Passenger Corporation
Grants
Treasury* 21.023 Emergency Rental Assistance
Treasury* 21.027 Coronavirus State and Local Fiscal
Recovery Funds
Note:
* These programs were created by one of the laws cited at the beginning of this section and are
thus considered 100% COVID-19 funding.
** These programs were existing programs that received additional funding from one or more of
the laws cited at the beginning of this section.
Impact of “Higher Risk” Status on Major Program Determination
Type A Program Considerations
A “higher risk” designation will often result in a Type A program or other cluster being audited
as a major program. However, an auditor is not precluded from determining that a “higher risk”
Type A program or other cluster qualifies as a low risk Type A program if both of the following
criteria are met:
1. the program otherwise meets the criteria for a low risk Type A program in section
200.518 of the Uniform Guidance; and
2. the percentage of COVID-19 funding in the program or other cluster during the non-
federal entity’s fiscal year is not material to the program or other cluster as a whole. For
example, a recipient’s schedule of expenditures of federal awards may include the
Airport Improvement Program but the expenditures relevant to COVID-19 funding
included in the program during the June 30, 2022, fiscal year end is not material.
Alternatively, a recipient’s schedule of expenditures of federal awards may include
Education Stabilization Fund expenditures for the June 30, 2022, fiscal year end, which
would be considered material because COVID-19 funding comprises the entire program.
Note that the inclusion of COVID-19 funding within the Research & Development (R&D)
cluster does not create a “higher risk” designation for the R&D cluster.
Auditors should prepare audit documentation supporting the risk considerations and conclusions
for “higher risk” programs.
Compliance Supplement 2022 8-IV-2 Appendix IV
April 2022 Internal Reference Tables
Type B Program Considerations
Under section 200.518 of the Uniform Guidance, in certain circumstances the auditor must
identify Type B programs which are high risk using professional judgment and the criteria in
section 200.519 of the Uniform Guidance, which includes consideration of whether a program
has been identified as “higher risk” by a Federal agency with the concurrence of OMB. Thus,
there are no changes to the normal risk assessment process for Type B programs identified as
“higher risk.” That is, the “higher risk” identification must be considered with the other factors in
section 200.519.
Further, the auditor is not required to prioritize the assessment of risk for “higher risk” Type B
programs over other Type B programs.
PROGRAMS WITH “OTHER INFORMATION” IN PART 4
The following is a list of programs in Part 4 which have requirements defined in IV, “Other
Information.” If the listing is a cluster, all program numbers are shown, but only the primary
program name is presented.
10.551/10.561 Supplemental Nutrition Assistance Program (SNAP)
10.553/10.555/10.556/10.559 School Breakfast Program (SBP)
10.557 Special Supplemental Nutrition Program for Women, Infants,
and Children (WIC)
10.558 Child and Adult Care Food Program (CACFP)
10.760 Water and Waste Disposal Systems for Rural Communities
10.766/10.780 Community Facilities Loans and Grants
11.300/11.307 Investments for Public Works and Economic Development
14.157 Supportive Housing for the Elderly (Section 202)
14.181 Supportive Housing for Persons with Disabilities (Section 811)
14.218/14.225 Community Development Block Grants/Entitlement Grants and
Non-Entitlement Counties in Hawaii
14.228 Community Development Block Grants/State’s Program and
Non-Entitlement Grants in Hawaii
14.239 Home Investment Partnerships Program
14.256 Neighborhood Stabilization Program (Recovery Act Funded)
14.850 Public and Indian Housing
14.862 Indian Community Development Block Grant Program
14.867 Indian Housing Block Grants
14.871/14.879 Section 8 Housing Choice Vouchers
14.872 Public Housing Capital Fund (CFP)
14.873 Native Hawaiian Housing Block Grant
14.881 Moving to Work Demonstration Program
14.888 Lead-based Paint Capital Fund Program and Housing-Related
Hazards Capital Fund
15.022 Tribal Self-Governance
15.025/15.026/15.113/
Compliance Supplement 2022 8-IV-3 Appendix IV
April 2022 Internal Reference Tables
15.114/15.130 Services to Indian Children, Elderly and Families (477 Cluster)
16.710 Public Safety Partnership and Community Policing Grants
17.225 Unemployment Insurance (UI)
17.265 Native American Employment and Training
20.106 Airport Improvement Program
20.223 Transportation Infrastructure Finance and Innovation Act
(TIFIA) Program
21.016 Equitable Sharing Program
21.020 Community Development Financial Institutions Program
21.023 Emergency Rental Assistance Program
21.026 Homeowner Assistance Fund Program
21.027 Coronavirus State and Local Fiscal Recovery Funds
21.029 Coronavirus Capital Projects Fund
66.458/66.482 Capitalization Grants for Clean Water State Revolving Funds
66.468/66.483 Capitalization Grants for Drinking Water State Revolving Funds
81.041 State Energy Program
84.000 Cross-Cutting Section
84.002 Adult Education-Basic Grants to States
84.010 Title I Grants to Local Educational Agencies
84.027/84.173 Special Education-Grants to States (IDEA, Part B)
84.032-G Federal Family Education Loans-(Guaranty Agencies)
84.032-L Federal Family Education Loans-(Lenders)
84.041 Impact Aid (Title VII of ESEA)
84.042/84.044/84.047/
84.066/84.217 Student Support Services
84.048 Career and Technical Education-Basic Grants to States (Perkins
IV)
84.181 Special Education-Grants for Infants and Families
84.282 Charter Schools
84.287 Twenty-First Century Community Learning Centers
84.367 Supporting Effective Instruction State Grants (formerly
Improving Teacher Quality State Grants)
84.424 Student Support and Academic Enrichment Program
84.938 Hurricane Education Recovery
93.044/93.045/93.053 Special Programs for the Aging-Title III, Part B-Grants for
Supportive Services and Senior Centers and CARES Act for
Supportive Services Under Title III-B of the Older Americans
Act
93.095/93.096 HHS Programs for Disaster Relief Appropriations Act-Non-
Construction
93.268 Immunization Cooperative Agreements
93.461 HRSA COVID-19 Uninsured Program
93.498 Provider Relief Fund
93.499 Low-Income Household Water Assistance Program
93.545 Consumer Operated and Oriented Plan (CO-OP) Program
93.558 Temporary Assistance for Needy Families (TANF)
Compliance Supplement 2022 8-IV-4 Appendix IV
April 2022 Internal Reference Tables
93.566 Refugee and Entrant Assistance—State-Administered Programs
93.568 Low-Income Home Energy Assistance and Low-Income
Drinking Water and Wastewater Emergency Assistance
93.569 Community Services Block Grant
93.575/93.596/93.489 Child Care and Development Block Grant
93.600/93.356 Head Start
93.667 Social Services Block Grant
93.778/775/777 Medical Assistance Program (Medicaid; Title XIX)
93.959 Block Grants for Prevention and Treatment of Substance Abuse
93.994 Maternal and Child Health Services Block Grant to the States
96.001/96.006 Social Security-Disability Insurance
97.036 Disaster Grants-Public Assistance (Presidentially Declared
Disasters)
97.039 Hazard Mitigation Grant Program (HMGP)
97.067 Homeland Security Grant Program (HSGP)
Part 5.3 also has requirements defined in IV, “Other Information.”
Compliance Supplement 2022 8-IV-5 Appendix IV
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