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. 

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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/policyissues/coronavirus/assistance-for-state-local-and-tribal-governments/emergency-rentalassistance-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 

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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/PLAW116publ260/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/Emergencyrental-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/policyissues/coronavirus/assistance-for-state-local-and-tribal-governments/emergency-rentalassistance-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/policyissues/coronavirus/assistance-for-state-local-and-tribal-governments/emergency-rentalassistance-program/promising-practices 

• ERA Program and Service Design guidance: https://home.treasury.gov/policyissues/coronavirus/assistance-for-state-local-and-tribal-governments/emergency-rentalassistance-program/service-design 

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April 2022 Emergency Rental Assistance Program Treasury 

• ERA Compliance and Reporting guidance: https://home.treasury.gov/policyissues/coronavirus/assistance-for-state-local-and-tribal-governments/emergency-rentalassistance-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-localand-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 

ActivitiesAllowed orUnallowedAllowableCosts/CostPrinciplesCashManagementEligibilityEquipment/Real PropertyManagementMatching,Level of Effort,EarmarkingPeriodOfPerformanceProcurementSuspension &DebarmentProgramIncomeReportingSubrecipientMonitoringSpecialTests andProvisions 

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 

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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 

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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. 

1. Financial Reporting 

L. Reporting 

a. SF-270, Request for Advance or Reimbursement – Not Applicable 

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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 

April 2022 Emergency Rental Assistance Program Treasury 

. 

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 

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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) 

Number 

Title 

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 nonfederal 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 

16.710 

17.225 

17.265 

20.106 

20.223 

21.016 

21.020 

21.023 

21.026 

21.027 

21.029 

66.458/66.482 

66.468/66.483 

81.041 

84.000 

84.002 

84.010 

84.027/84.173 

84.032-G 

84.032-L 

84.041 

84.042/84.044/84.047/ 

84.066/84.217 

84.048 

84.181 

84.282 

84.287 

84.367 

84.424 

84.938 

93.044/93.045/93.053 

93.095/93.096 

93.268 

93.461 

93.498 

93.499 

93.545 

93.558 

Services to Indian Children, Elderly and Families (477 Cluster) 

Public Safety Partnership and Community Policing Grants 

Unemployment Insurance (UI) 

Native American Employment and Training 

Airport Improvement Program 

Transportation Infrastructure Finance and Innovation Act 

(TIFIA) Program 

Equitable Sharing Program 

Community Development Financial Institutions Program 

Emergency Rental Assistance Program 

Homeowner Assistance Fund Program 

Coronavirus State and Local Fiscal Recovery Funds 

Coronavirus Capital Projects Fund 

Capitalization Grants for Clean Water State Revolving Funds 

Capitalization Grants for Drinking Water State Revolving Funds 

State Energy Program 

Cross-Cutting Section 

Adult Education-Basic Grants to States 

Title I Grants to Local Educational Agencies 

Special Education-Grants to States (IDEA, Part B) 

Federal Family Education Loans-(Guaranty Agencies) 

Federal Family Education Loans-(Lenders) 

Impact Aid (Title VII of ESEA) 

Student Support Services 

Career and Technical Education-Basic Grants to States (Perkins 

IV) 

Special Education-Grants for Infants and Families 

Charter Schools 

Twenty-First Century Community Learning Centers 

Supporting Effective Instruction State Grants (formerly 

Improving Teacher Quality State Grants) 

Student Support and Academic Enrichment Program 

Hurricane Education Recovery 

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 

HHS Programs for Disaster Relief Appropriations Act-NonConstruction 

Immunization Cooperative Agreements 

HRSA COVID-19 Uninsured Program 

Provider Relief Fund 

Low-Income Household Water Assistance Program 

Consumer Operated and Oriented Plan (CO-OP) Program 

Temporary Assistance for Needy Families (TANF) 

Compliance Supplement 2022 8-IV-4 Appendix IV 
 

 

 

 

 

 

 

April 2022 Internal Reference Tables 

93.566 

93.568 

93.569 

93.575/93.596/93.489 

93.600/93.356 

93.667 

93.778/775/777 

93.959 

93.994 

96.001/96.006 

97.036 

97.039 

97.067 

Refugee and Entrant Assistance—State-Administered Programs 

Low-Income Home Energy Assistance and Low-Income 

Drinking Water and Wastewater Emergency Assistance 

Community Services Block Grant 

Child Care and Development Block Grant 

Head Start 

Social Services Block Grant 

Medical Assistance Program (Medicaid; Title XIX) 

Block Grants for Prevention and Treatment of Substance Abuse 

Maternal and Child Health Services Block Grant to the States 

Social Security-Disability Insurance 

Disaster Grants-Public Assistance (Presidentially Declared 

Disasters) 

Hazard Mitigation Grant Program (HMGP) 

Homeland Security Grant Program (HSGP) 

Part 5.3 also has requirements defined in IV, “Other Information.” 

Compliance Supplement 2022 8-IV-5 Appendix IV