Subrecipient guidance

U.S. Congress

American Rescue Plan Act

The American Rescue Plan Act provides relief funds to state, local and tribal governments that have been negatively impacted by the coronavirus pandemic. These funds can be used by governments to continue to support the public health response and lay the foundation for a strong and equitable economic recovery.

Read the full act >

U.S. Treasury

State and Local Fiscal Recovery Funds

The Coronavirus SLFRF program, authorized by the American Rescue Plan Act, delivers $350 billion to state, territorial, local and tribal governments across the country to support their response to and recovery from the COVID-19 public health emergency.

Coronavirus State and Local Fiscal Recovery Funds >

SLFRF Final Rule (2022)

Overview of the Final Rule (2022)

Interim Final Rule (2023)

Overview of the Interim Final Rule (2023)

SLFRF Final Rule FAQ (March 2024)

SLFRF Compliance and Reporting Guidance (March 2024)

2 CFR 200 – Uniform Guidance

Uniform Guidance Reference Guide, Office of Management and Budget (April 2024)

Uniform Grants Guidance 2024 Revision: Evaluation (April 2024)

OMB Final Rule that updates the Uniform Guidance (April 2024)
The effective date for the update to the Uniform Guidance is Oct. 1, 2024. Federal agencies may elect to apply the final guidance to federal awards issued prior to Oct. 1, 2024, but they are not required to do so. For agencies applying the final guidance before Oct. 1, 2024, the effective date of the final guidance must be no earlier than June 21, 2024.

OMB implementation memorandum (April 2024)

Guide to Competitive Purchasing with ARPA Funds

Agency Disbursement Requests

Eligible uses of SLFRF Funds

Unique Entity Identifier (UEI) Requirements

Davis-Bacon Act Reporting Compliance Guidance

Written Justification for Capital Expenditures

Oklahoma Statewide Accounting Manual (August 2023)

Budget and Draw Template (Excel)

Subrecipient Risk Assessment Tool (Excel)

Capital Expenditure Justification Template (Word)

Labor Reporting Template for Capital Projects > $10 million (Word)