Emergency Rental Assistance Program

Reporting Guidance

i

Emergency Rental Assistance Program

Reporting Guidance 

December 8, 2022

Version: 3.4
Emergency Rental Assistance Program

Reporting Guidance

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Revision Log

Version Date Updates

V1.0 6/30/2021 Original 

V2.0 9/24/2021 • General clarifications

• Realigned section titles and data elements to match 

Treasury’s Portal

• Incorporated additional information on requirements for 

reporting on obligations, expenditures, subawards, 

contracts, and direct payments

• Updated tables of reporting deadlines

• Provide clarifications on financial reporting, including 

requirements concerning submitting the standard Federal 

Financial Report form (SF-425)

V2.1 10/07/2021 • Updated new Monthly Reporting dates

• Clarified Appendix 1 Monthly Reporting requirements

• Clarified language for Housing Stability Services for all 

Recipient types (no demographic breakdown required)

V3.0 1/24/2022 • Transitioned terminology “grants” with subawards

• Clarified naming conventions for “Subrecipients, 

Contractors and Beneficiaries” as well as “Subawards, 

Contracts and Direct Payments”

• Removed/updated Appendices with information relevant to 

updated Treasury Portal

V3.1 1/27/2022 • Clarifying text in Figure 1

• Description + reporting clarification surrounding 

subrecipient, subaward and expenditure tabs 

• Added Appendix 10 to include: clarifications on ERA 

Recipient administration of subrecipients/subawards, 

contractors/contracts, beneficiaries/direct payments and 

related obligations and expenditures; Seven Examples / 

Scenarios on reporting Recipient Obligations and 

Recipient/ Subrecipient Expenditures

V3.2 3/29/2022 • Updated new Monthly Reporting dates

• Updated Appendix 1 Monthly Reporting requirements

• DUNS to Unique Entity Identifier (UEI) Transition/Update

• Changes to Financial Reporting/SF-425 data submissions

procedure

• Removed old Appendix 9 (Successful SF-425 Submission 

with ERA1 and ERA2 Quarterly Reports)

• Added new Appendix 10 & 11

V3.3 4/19/2022 • Update Appendix 8 – Background on Annual Civil Rights 

Compliance and Reporting with updated language

V3.4 12/08/2022 • Clarification that the terms “ERA Recipient” and “ERA 

Grantee” are used interchangeably.
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• Information on reporting requirements under the ERA1 

Final report and related components of ERA Quarterly 

Reports.
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Table of Contents

Introduction .................................................................................................................... 5

Important Terms and Definitions..................................................................................... 6

ERA Reporting Process.................................................................................................. 7

Treasury’s Portal – the Online System for Submitting Required ERA Reports .......... 7

Monthly, Quarterly, and Final Reporting ......................................................................... 9

Quarterly Reports ..........................................................................................................14

Treasury Portal Tabs for Quarterly Reports .............................................................14

Recipient Profile Tab ...............................................................................................15

Project Overview Tab ..............................................................................................17

Grantee’s Subrecipients, Contractors, and Direct Payees (Beneficiaries) Tab.........19

Grantee’s Subawards, Contracts, and Direct Payments Tab ...................................20

Expenditures Tab ..................................................................................................21

Project Data and Participant Demographics Tab .....................................................23

Performance & Financial Reporting Tab ..................................................................35

Report Certification and Submission Tab.................................................................40

Appendices ...................................................................................................................41

Appendix 1 – Quarterly Reporting Elements by ERA Recipient Type.......................41

Appendix 2 – ERA Program Terminology ................................................................45

Appendix 3 – Race, Ethnicity and Gender Categories for Reporting 

Disaggregated Counts of ERA Project Participants............................48

Appendix 4 – Expenditure Categories and Payee Types .........................................49

Appendix 5 – Administration and Compliance Information for ERA1 and

ERA2 Award Recipients.....................................................................50

Appendix 6 – Required ERA1 and ERA2 Monthly Reports ......................................52

Appendix 7 – Applicable Limitations on Administrative Expenses............................54

Appendix 8 – Background on Annual Civil Rights Compliance and Reporting..........55

Appendix 9 -- Scenarios on Reporting an ERA Recipient’s Allocations of 

ERA1 and ERA2 funds to Subrecipients, Contractors and Direct 

Payees (Beneficiaries) .......................................................................56
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Appendix 10 – Total Quarterly Obligations and Expenditures Associated with 

the ERA Recipient’s Subawards, Contracts and Direct Payments 

Valued at Less than $30,000..............................................................65

Appendix 11 – Recipient Obligations and Expenditures (Payments) to 

Individuals (Beneficiaries) ..................................................................66
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Introduction 

This document provides guidance on Emergency Rental Assistance (ERA) reporting for all entities 

that received ERA awards directly from the U.S Department of the Treasury (Treasury). It contains

information on such topics as the reporting process, reporting periods and submission deadlines, 

required data for the monthly and quarterly reports and summary information on ERA1 Final 

Reports1

, section-by-section guidance on completing the reports, and information on accessing 

Treasury’s online portal for reporting. The Appendices provide additional guidance and detailed 

information. 

See the User Guide – Treasury's Portal for Recipient Reporting, Emergency Rental Assistance 

Programs for detailed instructions on accessing and using the portal for maintaining information 

about your ERA Project for Treasury’s review and for certifying and submitting quarterly reports. 

Questions or Need Additional Information? 

See the Emergency Rental Assistance Program page on Treasury.gov including the ERA SelfServices Resources for additional information. 

Contact Treasury’s Office or Recovery Programs Contact Center via email at this address:

EmergencyRentalAssistance@Treasury.gov 

 

1 Please see the ERA Reporting Guidance Addendum for ERA1 Final Report for additional information on 

requirements for the ERA1 Final Report.
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Important Terms and Definitions

Below are key terms and definitions for ERA1 and ERA2 reporting. Please see Appendix 2 for a

complete list of terms relevant to administering ERA awards.

ERA Recipient – the ERA award prime recipient that received a financial assistance award from 

Treasury. The term “Recipient” has the same meaning as “Grantee” as used in the authorizing 

legislation, Financial Assistance Agreement, and Treasury’s ERA Frequently Asked Questions 

(FAQs). 

ERA1 Recipient – an entity that received an ERA 1 award directly from Treasury pursuant to 

section 501 of the Consolidated Appropriations Act, 2021.

ERA2 Recipient – an entity that received an ERA 2 award directly from Treasury pursuant to

section 3201 of the American Rescue Plan Act.

State, Local, and Territorial ERA Recipients – State, Local, and Territorial entities that received 

ERA1 and/or ERA2 awards.

Tribe, TDHE, and the DHHL Recipients -- Indian Tribes, Tribally Designated Housing Entities 

(TDHEs), and the Department of Hawaiian Home Lands (DHHL) that received ERA1 awards.
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ERA Reporting Process

Each ERA1 and ERA2 Recipient must gather and track required information throughout each 

reporting period and submit required reports using Treasury’s online portal. It is important that all 

recipients submit the required reports by the published deadlines. 

Figure 1 describes the recommended approach for preparing and submitting the required ERA 

reports. 

Treasury’s Portal – the Online System for Submitting Required ERA Reports 

All Recipients must submit required reports via Treasury’s online portal. Please see the User 

Guide -- Treasury’s Portal for Recipient Reporting “User Guide” for detailed information on

accessing and navigating the portal. 

As described fully in the User Guide, ERA Recipients may provide the required data for the 

monthly and quarterly reports by keying-in the data manually on-screen and by using the portal’s 

data upload function through which users populate Treasury-provided templates in CSV or Excel 

format and transfer / “upload” the data to the portal. See the User Guide for more details.
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Steps in Preparing and Submitting the Required ERA Reports 

ep 1 – Recipients gather and maintain required information such as counts of 

applicants and participants; amounts paid directly or indirectly to tenants, 

landlords, and utility/home energy providers; amounts paid to subrecipients and 

contractors; and administrative expenses. This is not meant to be an exhaustive list 

of required data. Please see below for a complete guidance on the required 

information. 

Step 2 – Approximately one week prior to the end of each reporting period, Treasury will distribute 

email notices to each Recipient’s designated Points of Contact for Reporting. The notices will alert 

the Recipients of the date that Treasury’s Portal will be made available for Recipient access and 

the report submission deadline. 

Step 3 – Recipients will need to communicate with and gather required information from their 

subrecipients and contractors, if applicable.

Step 4 – The Recipient’s designated Point(s) of Contact for Reporting and Authorized 

Representatives for Reporting must register with ID.me before gaining access to Treasury’s Portal 

for submitting reports to further safeguard Recipient and beneficiary information. 

Step 5 – Recipient staff access Treasury’s Portal and provide the required information. 

Step 6 – After manually entering or uploading the report information, Recipients must review the 

information entered or submitted to the online reporting forms for any errors and completeness. 

Following completion of the report in in the portal, the Recipient’s designated Authorized 

Representative for Reporting must certify the authenticity and accuracy of the information 

provided and formally submit the report to Treasury. Like other federal systems that facilitate bulk 

data upload and/or manual data entry, certain data fields will be controlled with validation rules 

that will trigger error or warning notices requesting changes to entries. 

Step 7 – Treasury staff will review the information submitted by the Recipient for Treasury’s 

ongoing programmatic and financial monitoring.

Step 8 – Treasury will post select information on each Recipient’s reporting on each of its ERA 

Project(s) (each ERA1 and ERA2 award) on Treasury.gov.

 

Figure 1

Steps in Preparing and Submitting the Required ERA Reports 

 

Step 1 – Throughout the reporting period, ERA Recipients gather and maintain required 

information such as counts of applicants and participants; amounts paid directly or indirectly

to tenants, landlords, and utility/home energy providers; amounts obligated to subrecipients 

and contractors; and administrative expenses. This is not meant to be an exhaustive list of 

required data. Please see below for a complete guidance on the required information.

Step 2 –Treasury will notify each Recipient’s designated ERA1 or ERA2 Points of Contact 

for Reporting when Treasury’s portal is available for Recipients to begin preparing the 

reports. 

Step 3 – Recipients should communicate with and gather required information from their 

subrecipients and contractors, as applicable.

Step 4 – The Recipient’s designated ERA1 or ERA2 Point(s) of Contact for Reporting and 

ERA1 or ERA2 Authorized Representatives for Reporting must register with either ID.me or 

Login.gov before gaining access to Treasury’s portal for submitting reports. 

Step 5 – Recipient staff who are registered with either ID.me or Login.gov will be able to 

access the portal and provide the required information. 

Step 6 – After manually entering or uploading the report information, Recipients must review 

the information entered or submitted to the online reporting forms for errors and 

completeness. Following completion of the report in Treasury’s portal, the Recipient’s 

designated ERA1 or ERA2 Authorized Representative for Reporting must certify to the 

authenticity and accuracy of the information provided and formally submit the report to 

Treasury. Like other federal systems that facilitate bulk data upload and/or manual data 

entry, certain data fields will be controlled with validation rules that will trigger error or warning 

notices requesting changes to entries. 

Step 7 – Treasury staff will review the information submitted by the Recipient for Treasury’s 

ongoing programmatic and financial monitoring.

Step 8 – Treasury will post select information from each Recipient’s report on each of its 

ERA Project(s) (each ERA1 and ERA2 award) on Treasury.gov.

Step 9 – Each Recipient will continue to administer its ERA Project(s) and continue gathering 

information for the next required report. Good faith changes to prior submissions will 

generally be allowed with some exceptions.
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Monthly, Quarterly, and Final Reporting 

The ERA Program requires ERA Recipients to certify and submit Monthly, Quarterly and Final 

Reports. The Monthly reports were brief two-question updates through which ERA Recipients 

provide Treasury with high-level counts of the numbers of households receiving assistance and 

the amounts of ERA funds distributed. The requirement for Monthly Reports ended in July 2022. 

The Quarterly Reports are in-depth reports with information on an array of programmatic and 

financial information. The Final Reports require summary financial and programmatic information

covering the entire period of performance. 

This ERA Reporting Guidance presents information on the reporting requirements and 

instructions for completing and submitting the Monthly and Quarterly reports. It also presents 

summary information on requirements of the ERA1 Final Reports. 

Please see the ERA Reporting Guidance Addendum for ERA1 Final Reports for in-depth 

guidance and requirements of the ERA1 Final Reports. 

ERA Recipients are required to certify and submit reports on each ERA award separately. That 

is, a Recipient that has one ERA award must submit the required monthly and quarterly reports 

for that award, and any Recipient with two awards – such as an ERA1 as well as an ERA2 award 

– must provide separate, independent reports for each award. Recipients with multiple ERA 

awards must take care to ensure that they do not commingle, funds, data, or records across the 

two awards and to submit separate reports for each award. 

The ERA Reporting requirements differ by the type of ERA Recipient / Grantee. As shown on 

Table 1, State, Local and Territorial ERA1 and ERA2 Recipients are required to submit monthly, 

quarterly and final reports, while Tribes, Tribally Designated Housing Entities and the Department 

of Hawaiian Home Lands are required to submit only partial Quarterly Reports. 

Table 1

ERA Recipient / Grantee 

Type

Monthly Reports Quarterly Reports Final Report

State, Local and Territorial 

Recipients Yes Yes Yes 

Tribe, TDHE, and DHHL 

Recipients No Partial – Selected Items Partial – Selected Items

See Tables 2 and 3 below for the monthly, quarterly and final reporting periods and submission 

deadlines. 
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Monthly Reports

All State, Local, and Territorial ERA1 and ERA2 Recipients were required to submit Monthly 

Reports for the period April 2021 through June 30, 2022 Treasury may require additional Monthly 

Reports as needed. The Monthly Reports require two data points: 1) the total number of 

participant households in the reporting period, and 2) total amount of ERA funds expended in the 

reporting period. See Appendix 6 for a sample Monthly Report form and additional guidance on 

the Monthly Reports.

Reminder: Tribe, TDHE, and the DHHL Recipients are not required to submit Monthly Reports.

Quarterly Reports

All ERA1 and ERA2 Recipients (State, Local, and Territorial Recipients and all Tribe, TDHE, and 

the DHHL Recipients) must submit Quarterly Reports. Each Quarterly Report covers one calendar 

quarter. This ERA Reporting Guidance is focused primarily on the quarterly reporting 

requirements.

Final Report

All ERA1 and ERA2 Recipients / Grantees (State, Local and Territorial Grantees and all Tribe, 

TDHE, and the DHHL Grantees) must submit Final Reports. The ERA1 Final Report requires 

grantees to submit cumulative data on overall project performance, obligations, expenditures, 

and participant demographics2

. 

Please see the ERA Reporting Guidance Addendum for ERA1 Final Reports for complete 

guidance on requirements of the ERA1 final report. Treasury will provide detailed information on 

requirement for ERA2 Final Reports at a later date.

 In brief, the ERA1 Final Report requires ERA1 grantees to:

• Review and verify all information in their previously submitted quarterly reports and make 

revisions, including to previously submitted information on obligations and expenditures, if 

needed. 

• Report all required information the grantee failed to report in any previously submitted 

quarterly report(s) and all information required in ERA1 quarterly report(s) that the grantee 

has not submitted.

• Report cumulative ERA1 programmatic outputs, such as numbers of participants served,

number of participants receiving rental assistance, and so forth; 

• Report cumulative obligation and expenditure amounts; 

2 Note: Tribe, TDHE, and the DHHL Recipients are required to complete only specific sections of 

the Final Report.
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• Submit a cumulative Participant Household Payment Data File.

Timelines for ERA1 Closeout and Due Dates for Submittal of ERA1 Final Reports

The timeline for closing out ERA1 awards depends on whether the grantee received its ERA1 

award funds only pursuant to its initial allocation or whether it also received reallocated funds. 

The “Group A” callout box below provides the closeout timeline and ERA1 Final Report due dates 

for those who received their ERA1 funds only pursuant to the initial allocation. 

The “Group B” callout box provides the overall timeline for closeout and due dates for submission 

of the ERA1 Final Report for grantees who received ERA1 funds pursuant to the initial allocation 

and additional funds pursuant to a reallocation. These grantees have the option to follow the 

Group A timeframes if they prefer. See more details below.

As shown in the callout boxes above, ERA1 Closeout deadlines vary for (Group A) grantees that 

only received ERA1 award funds pursuant to their initial allocations—which may include 

redirected award funds, as applicable—and (Group B) grantees that received reallocated ERA1 

award funds, through general reallocation or directed voluntary reallocation. Grantees that have 

ended their ERA1 program may submit the ERA1 Final Report at any time using Treasury’s 

Portal for Reporting. 
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Table 2 -- ERA1 Reports, Reporting Periods and Submission Deadlines

State, Local, and 

Territorial 

Recipients 

Tribe, TDHE, 

and the DHHL

Recipients Cycle

Calendar 

Quarter / 

Month and 

Year

Reporting Period Submission 

Deadline

Required Not Required Interim 1 Q1 2021 Partial Award Date – Mar 30, 2021 May 12, 2021

Required Not Required Monthly 1 April Monthly Apr 1 – 30, 2021 May 15, 2021

Required Not Required Monthly 2 May Monthly May 1 – 31, 2021 Jun 15, 2021

Required Not Required Monthly 3 Jun Monthly Jun 1 – 30, 2021 Jul 15, 2021

Required Required Partial 1 Q2 2021 Partial Apr 1 – Jun 30, 2021 August 6, 2021

Required Not Required Monthly 4 July Monthly Jul 1 – 31, 2021 August 16, 2021

Required Not Required Monthly 5 Aug Monthly Aug 1 – 31, 2021 Sept 15, 2021

Required Required 1 Q1 2021 Award Date – Mar 30, 2021 Oct 29, 2021

Required Required 2 Q2 2021 Apr 1, 2021 – Jun 30, 2021 Oct 29, 2021

Required Not Required Monthly 6 Sep Monthly Sep 1 – 30, 2021 Oct 15, 2021

Required Required 3 Q3 2021 Jul 1, 2021 – Sep 30, 2021 Oct 29, 2021

Required Not Required Monthly 7 Oct Monthly Oct 1 – 31, 2021 Nov 15, 2021

Required Not Required Monthly 8 Nov Monthly Nov 1 – 31, 2021 Dec 15, 2021

Required Not Required Monthly 9 Dec Monthly Dec 1 – 31, 2021 Jan 18, 2022

Required Required 4 Q4 2021 Oct 1, 2021 – Dec 31, 2021 Feb 1, 2022

Required Not Required Monthly 

10 Jan Monthly Jan 1 – 31, 2022 Feb 15, 2022

Required Not Required Monthly 

11 Feb Monthly Feb 1 – 28, 2022 Mar 15, 2022

Required Not Required Monthly 

12 Mar Monthly Mar 1 – 30, 2022 Apr 15, 2022

Required Required 5 Q1 2022 Jan 1, 2022 – Mar 31, 2022 Apr 15, 2022

Required Not Required Monthly 

13 April Monthly Apr 1 – 30, 2022 May 15, 2022 

Required Not Required Monthly 

14 May Monthly May 1 – 31, 2022 Jun 15, 2022 

Required Not Required Monthly 

15 Jun Monthly Jun 1 – 30, 2022 Jul 15, 2022

Required Required 6 Q2 2022 Apr 1, 2022 – Jun 30, 2022 Jul 15, 2022

Required Required 7 Q3 2022 Jul 1, 2022 – Sep 30, 2022 Oct 17, 2022

Required Required3 8 Q4 2022 Oct 1, 2022 – Dec 31, 2022 Jan 17, 2023

Required Required4 9 Final Report Award Date – Sep 30, 2022 Jan 30, 2023

Required Required5 9 Final Report Award Date – Dec 29, 2022 Apr 28, 2023
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Table 3 -- ERA2 Reports, Reporting Periods and Submission Deadlines

State, Local, and 

Territorial 

Recipients Cycle

Calendar 

Quarter / 

Month and 

Year

Reporting Period Submission Deadline

Required Monthly 1 Jun Monthly Jun 1 – 30, 2021 Jul 15, 2021

Required Partial 1 Q2 2021 Partial Apr 1 – Jun 30, 2021 Aug 6, 2021

Required Monthly 2 Jul Monthly Jul 1 – 31, 2021 Aug 15, 2021

Required Monthly 3 Aug Monthly Aug 1 – 31, 2021 Sep 15, 2021

Required Monthly 4 Sep Monthly Sep 1 – 30, 2021 Oct 15, 2021

Required 1 Q2 2021 Apr 1 – Jun 30, 2021 Oct 29, 2021

Required 2 Q3 2021 Jul 1, 2021 – Sep 30, 2021 Oct 29, 2021

Required Monthly 5 Oct Monthly Oct 1 – 31, 2021 Nov 15, 2021

Required Monthly 6 Nov Monthly Nov 1 – 31, 2021 Dec 15, 2021

Required Monthly 7 Dec Monthly Dec 1 – 31, 2021 Jan 18, 2022

Required 3 Q4 2021 Oct 1, 2021 – Dec 31, 2021 Feb 1, 2022

Required Monthly 8 Jan Monthly Jan 1 – 31, 2022 Feb 15, 2022

Required Monthly 9 Feb Monthly Feb 1 – 28, 2022 Mar 15, 2022

Required Monthly 10 Mar Monthly Mar 1 – 30, 2022 Apr 15, 2022

Required 4 Q1 2022 Jan 1, 2022 – Mar 31, 2022 Apr 15, 2022

Required Monthly 11 Apr Monthly Apr 1 – Apr 30, 2022 May 15, 2022

Required Monthly 12 May Monthly May 1 – May 31, 2022 June 15, 2022

Required Monthly 13 Jun Monthly Jun 1 – Jun 30, 2022 July 15, 2022

Required 5 Q2 2022 Apr 1, 2022 – Jun 30, 2022 Jul 15, 2022

Required 6 Q3 2022 Jul 1, 2022 – Sep 30, 2022 Oct 17, 2022

Required 7 Q4 2022 Oct 1, 2022 – Dec 31, 2022 Jan 17, 2023

Required 8 Q1 2023 Jan 1, 2023 – Mar 31, 2023 Apr 17, 2023

Required 9 Q2 2023 Apr 1, 2023 – Jun 30, 2023 Jul 17, 2023

Required 10 Q3 2023 Jul 1, 2023 – Sep 30, 2023 Oct 16, 2023

Required 11 Q4 2023 Oct 1, 2023 – Dec 31, 2023 Jan 15, 2024

Required 12 Q1 2024 Jan 1, 2024 – Mar 31, 2024 Apr 15, 2024

Required 13 Q2 2024 Apr 1, 2024 – Jun 30, 2024 Jul 15, 2024

Required 14 Q3 2024 Jul 1, 2024 – Sep 30, 2024 Oct 15, 2024

Required 15 Q4 2024 Oct 1, 2024 – Dec 31, 2024 Jan 15, 2025

Required 16 Q1 2025 Jan 1, 2025 – Mar 31, 2025 Apr 15, 2025

Required 17 Q2 2025 Apr 1, 2025 – Jun 30, 2025 Jul 15, 2025

Required 18 Q3 2025 Jul 1, 2025 – Sep 30, 2025 Oct 15, 2025

Required 19 Final Report TBD
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Quarterly Reports 

This section provides information about requirements of the ERA1 and ERA2 Quarterly Reports. 

All ERA1 and ERA2 Recipients (all State, Local, and Territorial Recipients and all Tribe, TDHE, 

and the DHHL Recipients) must submit Quarterly Reports. 

The reporting period for each Quarterly Report is one calendar quarter. See Tables 2 and 3 above 

for the reporting periods and due dates for the required Quarterly Reports.

The required Quarterly reports consist of the following components, each of which correspond to

a tab in the ERA quarterly reporting screens as shown on the Quarterly Report components of 

Treasury’s Portal. The following pages provide guidance on the requirements for each Quarterly 

Report tab. 

See the User Guide for more details on inputting the required into the portal screens or via the 

upload function.

Note: Many components of the ERA1 Final Reports are modeled on requirements found in the 

Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed 

guidance data required in the ERA1 Final Report. 

Treasury Portal Tabs for Quarterly Reports

• Reporting Guidance

• Bulk Upload Templates and Instructions

• Recipient Profile; 

• Project Overview; 

• Subrecipients, Contractors and Direct Payee6

 

• Recipient Subawards, Contracts and Direct Payments; 

• Expenditures; 

• Project Data and Participant Demographics; 

• Performance and Financial Reporting; 

• Report Certification and Submission. 

Note: Tribe, TDHE, and the DHHL Recipients are required to complete only specific sections of 

the Quarterly Report form. Please see Appendix 1 for details. 

6 Starting with ERA Reporting Guidance version 3.4, Treasury has clarified the naming of first level subs 

to “Subrecipients, Contractors and Direct Payees.” In previous versions of the guidance use the term 

“Beneficiaries” in place of Direct Payees. 
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Reporting Guidance and Bulk Upload Templates and Instructions Tabs

These two ERA portal tabs provide helpful information and hyperlinks to the ERA Reporting 

Guidance and the Addendum for ERA1 Final Report, the User Guide for Treasury’s Portal, and 

other documents . In addition, grantee staff can download bulk upload templates from this location 

on the portal. 

Note: Tribe, TDHE, and the DHHL Recipients will see only five applicable bulk upload 

templates.

Recipient Profile Tab

Note: Many components of the ERA1 Final Reports are modeled on requirements found in the 

Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed 

guidance data required in the ERA1 Final Report. 

This ERA portal tab presents the key administrative information that Treasury has on file about 

the ERA grantee. Recipients are asked to verify the information and, where needed, provide 

updates. 

• Recipient Name, Address and Identifying Information 

• Recipient UEI Number (the Federal government is transitioning from DUNS to UEI 

starting April 4th, 2022); 

• Recipient Taxpayer Identification Number (TIN); 

• Recipient Legal Entity Name; 

• Recipient Type; 

• Recipient Street Address; and

• Recipient City, State, and Zip Code. 

Official Points of Contact 

Recipients must review and verify the names and contact information of staff previously 

designated as the Recipient’s ERA1 / ERA2 Account Administrator, ERA1 / ERA2 Point(s) of 

Contact for Reporting and ERA1 / ERA2 Authorized Representative(s) for Reporting. This 

information will be pre-populated on the online ERA1 / ERA2 Quarterly Report form, Recipients 

may adjust and add new contacts as needed.

Registration with System for Award Management System (SAM.gov) 

Each Recipient must declare its current SAM.gov registration status. If an ERA Recipient is not 

registered with SAM.gov, it must provide the following as part of its first Quarterly Report. The 

information will be carried forward to subsequent reports and may be edited as needed. 

• Whether in the preceding fiscal year, it received 80% or more of its annual gross 

revenue from federal funds;
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• Whether in the preceding fiscal year, it received $25 million in gross revenue from 

federal funds; 

• Whether the “total compensation” for the organization’s five highest paid officers is 

listed publicly or listed in SAM.gov; and, 

• If the “total compensation” of the highest paid officers is not publicly available, the 

Recipient must provide the names of its officers and their total compensation for 

the preceding completed fiscal year. 

NOTICE ON SAM.GOV REGISTRATION: All ERA1 and ERA2 Recipients are required to 

have an active SAM.gov registration. For general information on the SAM.gov system and 

its requirements, got to SAM.gov, and for registration details, go to 

https://sam.gov/content/entity-registration. 

NOTICE ON FSRS (Federal Subaward Reporting System) REPORTING: To assist in 

reducing ERA Recipients’ reporting burden, Treasury will provide the required information 

about the Recipient’s Subrecipients, Contractors and Direct Payees, as appropriate, to the 

FSRS.gov system on behalf of the Recipient in keeping with the $30,000 reporting 

threshold, timing, and data elements required by 2 CFR Part 170 and as discussed in this 

guidance. However, Recipients may choose to report the required information directly to 

FSRS.gov. A Recipient who reports the information directly to FSRS.gov should notify 

Treasury that it has done so. 

Figure 2

Unique Entity Identifier (UEI) Update

The Federal Government Transitioned from DUNS Number to the Unique Entity 

Identifier ID on April 4, 2022The federal government has stopped using the DUNS number to 

uniquely identify entities. Entities doing business with the federal government ,must use a 12-digit 

alphanumeric code called the Unique Entity ID (SAM) (UEI) created in SAM.gov. This transition has 

streamlined the entity identification and validation process, making it easier and less burdensome for entities 

to do business with the federal government.

What Action Do I Need to Take? (SAM.gov)

If your entity is registered in SAM.gov today, your UEI has already been assigned and is posted on

SAM.gov. The UEI is shown immediately below the DUNS Number on your entity registration record. 

Remember, you must be signed in to your SAM.gov account to view entity records. To learn how to view your 

UEI go to this help article.

What Action Do I Need to Take? (Treasury Portal)

If your entity is registered in SAM.gov today, Treasury will retrieve your UEI from your SAM.gov profile and 

update the information in your ERA Recipient profile. Treasury will also retrieve the UEI for your 

subrecipients and contractors that maintain an active SAM.gov registration. 
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Project Overview Tab

ERA Recipients use the Project Overview tab to provide initial and updated details on the specific 

ERA1 or ERA2 Project which is the subject of the report. 

Note: Many components of the ERA1 Final Reports are modeled on requirements found in the 

Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed 

guidance data required in the ERA1 Final Report. 

ERA1 and ERA2 grantees must provide the following information on their Quarterly Report:

• Recipient Project ID - Recipients are required to provide a “Project ID” for its use in 

developing the Quarterly Reports for the specific ERA Project that is the subject of the 

report. The Project ID should be a string of alpha/numeric characters such as a word, 

number, phrase or a combination of alpha and number characters. Remember, Recipients 

should have separate and unique Project IDs for each ERA1 and ERA2 Project that it 

administers.

• Name of the subject ERA Project - Recipients must provide the name of the ERA1 or 

ERA2 Project that is the subject of the report. Remember, a Recipient should have 

separate and unique names for each ERA1 or ERA2 Project that it administers. 

• Subject ERA1 or ERA1 Project webpage URL

• Geographic Service Area for the subject ERA1 or ERA2 Project - Recipients may select 

from a picklist of five categories of service areas: State-wide, County-wide; City-wide or 

Specific Cities/Counties. (NOTE: This question is not applicable to Tribe, TDHE, and the 

DHHL Recipients)

• Description of the System for Prioritizing Assistance for the Subject ERA1 or ERA2 Project

- Brief description of 12,000 characters (2,000 words) or less of the ERA Recipient’s 

system for prioritizing assistance to participant households of certain incomes. The 

households with statutory priority are households with incomes less than 50% of area

median income and households with one or more members that have been unemployed 

for at least 90 days prior to the household’s application for assistance. Recipients must 

provide the URL for the Recipient website where information about its system for 

prioritizing assistance is posted on the subject ERA Project. If this information is not posted 

on a website, the ERA Recipient must upload an electronic copy of publicly available 

information on this topic. 
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• Overall Description of the Subject ERA1 or ERA2 Project - Brief description of 12,000 

(2,000 words) or less. Include information on the following topics: 

o Performance goals

o Major timelines

o Key partner organizations

o Planned outreach strategies

o Other housing services provided

o Housing stability services provided

o Other affordable rental housing and eviction prevention services provided, if 

applicable.

• Description of the Recipient’s Use of Fact-Based Proxies for Determining Eligibility for the 

Subject ERA1 or ERA2 Project - The ERA Recipient must indicate whether it uses factbased proxies for determining income eligibility for ERA assistance. If applicable, the 

Recipient must provide a brief description of 3,500 characters (500 words) or less of its 

process for using the fact-based proxies. 
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Grantee’s Subrecipients, Contractors, and Direct Payees (Beneficiaries) Tab

Note: Many components of the ERA1 Final Reports are modeled on requirements found in the 

Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed 

guidance data required in the ERA1 Final Report. 

This is the first of three reporting tabs where each ERA Recipient is required to report detailed 

information about its administration of the financial components of the subject ERA1 or ERA2 

award. Information reported in these three tabs is required by the Treasury Office of Inspector 

General for its oversight. In addition, Treasury provides information reported in these tabs to the 

Pandemic Recovery Oversight Committee, in keeping with Federal Law.

Each ERA1 and ERA2 Recipient must report detailed information about each of its subrecipients, 

contractors, and direct payees (beneficiaries) (“direct payees” include ERA beneficiaries such as 

corporate landlords and utility providers, who are not individual tenants or unincorporated small

landlords) to which it has obligated $30,000 or more of ERA funds in the reporting period. The 

required information about these entities, which Treasury uses for reporting to FSRS.gov and 

other purposes, is as follows:

• UEI or TIN Number (the Federal government transitioned from DUNS to UEI starting in 

April 2022) 

• Type of Entity (select from a picklist of entity types) 

• Legal Name

• POC Email

• Address

• Whether the Subrecipient, Contractor or Direct Payee is Registered in SAM.gov (The 

information on SAM.gov registration is not required for individual tentants or 

unincorporated small landlords who received the direct payment of ERA funds as a 

beneficiary.)

As explained in the January 24, 2022, Special Guidance, ERA Recipients are not required to 

create direct payee records for beneficiaries who are individuals (tenants) or unincorporated small 

landlords, regardless of the amount of the ERA benefit payment. However, ERA Recipients are 

required to create records for businesses, corporations or non-profits that receive ERA benefits 

valued at $30,000 or more. 

Please see Appendix 9 -- Scenarios on Reporting an ERA Recipient’s Allocations of ERA 

funds to Subrecipients, Contractors andDirect (Beneficiaries) for more information and 

several examples that illustrate the requirements for ERA Recipient reporting on obligations and 

expenditures. 
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Grantee’s Subawards, Contracts, and Direct Payments Tab

Note: Many components of the ERA1 Final Reports are modeled on requirements found in the 

Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed 

guidance data required in the ERA1 Final Report. 

This is the second of three reporting tabs where each ERA Recipient is required to report detailed 

information about its administration of the financial components of the ERA1 or ERA2 award. 

Each Recipient should use this tab to record information on the subawards and contracts in which 

it obligated $30,000 or more of ERA funds. Recipients also use this tab to record information on 

direct payments to beneficiaries receiving $30,000 or more (that are businesses, corporations 

and non-profits, but not individuals(tenants) or unincorporated small landlords).

Each ERA Recipient must report information on each of its obligations of ERA funds that it maes

via a subaward, contract or direct payment in the reporting period, when the sum of all obligations 

made over the period of performance is $30,000 or more. The required information includes:

• Name of the entity to which the Subaward, Contract or Direct Payment is directed

• Subaward, Contract or Direct Payment Number (to be provided by the ERA Recipient)

• Type of Transaction (select from a picklist of types)

• Amount obligated

• Date of obligation

• Place of Performance (address)

• Performance start and end dates

As explained in the January 24, 2022, Special Guidance, ERA Recipients are not required to 

create records for amounts obligated for its direct payments of ERA benefits awarded to 

individuals who are tenants or unincorporated small landlords, regardless of the amount of the 

ERA benefit payment. 

However, ERA Recipients are required to create direct payment records for business, corporation 

or non-profit entities that the Recipient awards ERA benefits totaling $30,000 or more. 

Please see Appendix 9 for more information and several illustrative examples of the 

requirements for the ERA Recipient’s reporting on its obligations and expenditures and its 

subrecipient’s expenditures. 
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Expenditures Tab

Note: Many components of the ERA1 Final Reports are modeled on requirements found in the 

Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed 

guidance data required in the ERA1 Final Report. 

This is the third of three reporting tabs where each ERA Recipient is required to report detailed 

information about its administration of the financial components of the ERA1 or ERA2 award. 

Please see Appendix 9 for more information and several illustrative examples of the 

requirements for the ERA Recipient’s reporting on its obligations and expenditures and its 

subrecipient’s expenditures. 

Expenditures Associated with the ERA Recipient’s Subawards, Contracts and 

Direct Payments with obligations valued at $30,000 or More

The ERA Recipient must report the following information for expenditures associated with its 

subawards, contracts and direct payments for which it had obligated $30,000 or more. (These 

subawards, contracts are recorded via the Recipient Subawards, Contracts, and Direct 

Payments tab.) 

Required information includes the following:

• Subaward, Contract or Direct Payment number (the ERA Recipient’s internal number

reported in previous screens) 

• Name of Subrecipient, Contractor or Direct Payee receiving the Direct Payment 

(expenditure) (only beneficiaries that are business, corporation or non-profit entities, 

not individuals (tenants) or unincorporated small landlords) 

• Expenditure Start and End date; 

• Expenditure amount; 

• Expenditure description (if Administrative Cost); 

• Expenditure Category (allowed ERA Expenditure categories are listed here):

o Financial Assistance: Rent

o Financial Assistance: Rental arrears

o Financial Assistance: Utility/home energy costs

o Financial Assistance: Utility/home energy costs arrears

o Other housing costs 

o Housing Stability Services

o Administrative Costs

Note: ERA Recipients will not report on any direct payments made to individuals who are 

tenants or unincorporated small landlords, regardless of the amount of the ERA benefit 

payment in the expenditure section as explained in the January 24, 2022, Special Guidance. 
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Total of all Obligations and Total of all Expenditures Associated with the ERA 

Recipient’s Subawards, Contracts, and Direct Payments Valued at Less than 

$30,000

Each ERA Recipients must report the totals (aggregates) of all obligations and of all 

expenditures recorded in the reporting period which, individually, were in amounts less than 

$30,000 or less and associated with any subawards, contracts and direct payments.

Each ERA Recipient must categorize and report the above aggregate amounts (obligation 

and expenditure amounts) by combinations of the authorized ERA expenditure categories 

and the three authorized transaction types.

Treasury’s portal will display an on-screen summary of the reported obligations and 

expenditures in tabular format. Please see Appendix 10 for a sample of the table. The sample 

may be particularly helpful for Recipients who manually key-in these data points.

Recipient Obligations and Expenditures (Payments) to Individuals (Beneficiaries)

Each ERA Recipient must report the total (aggregate) amounts of all ERA funds that were 

obligated and expended (paid) to individuals (Beneficiaries) in the reporting period for each 

of the allowable expenditure categories. This amounts to be reported include direct payments 

to beneficiaries who are individuals (tenants) and beneficiaries who are unincorporated small 

landlords (Beneficiaries).

Treasury’s portal will display an on-screen summary of the reported obligations and 

expenditures to individuals in tabular format. Please see Appendix 11 for a sample of the 

table. The sample may be particularly helpful for Recipients who manually key-in these data 

points.
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Project Data and Participant Demographics Tab

Note: Many components of the ERA1 Final Reports are modeled on requirements found in the 

Quarterly Report. Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed 

guidance data required in the ERA1 Final Report. 

Each ERA Recipient must report performance information and participant demographic data for 

the subject ERA1 or ERA2 Project over the reporting period. 

Each State, Local, and Territorial ERA Recipient must also report certain data elements by Race, 

Ethnicity and Gender of the participant households’ primary applicant for assistance. See 

Appendix 3 for details about the required demographic categories. 

Note: Tribe, TDHE, and the DHHL Recipients are not required to report the race, gender and 

ethnicity data elements, and noted below.

Project Data and Participant Demographic Reporting 

Table 4 lists the nine data elements each State, Local, and Territorial ERA Recipient must include 

in each Quarterly Report. These ERA Recipients must also report counts for each element by the 

race, ethnicity, and gender of the primary applicant for assistance. Appendix 3 includes Treasury’s 

definitions for relevant demographic data.

Note: Tribe, TDHE, and the DHHL Recipients are not required to report this data. 
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Table 4 

State, Local, and Territorial Recipients 

Required Quarterly ERA Performance Measures 

ERA Performance 

Measures

Current Quarter Total

Required?

Demographic

Information Required?

a. Number of unique 

households that completed 

and submitted an application

for ERA assistance

Yes Yes

b. Number of unique 

households that received 

assistance of any kind

Yes Yes

c. Acceptance rate of 

applicants for ERA 

Assistance

This element will be 

calculated by Treasury’s 

portal.

This information will be 

developed by Treasury’s 

portal.

d. Number of unique 

households that received 

ERA assistance by type

Yes Yes

e. Number of unique participant 

households at certain 

income levels

Yes Yes

f. Total amount of ERA award 

funds paid to or for 

participant households

Yes Yes

g. Average amount of ERA 

award funds provided to or 

for each participant 

household.

This element will be 

calculated by Treasury’s 

portal. 

This information will be 

developed by Treasury’s 

portal. 

h. Average number of months 

of rent or utility/home energy 

payments covered for each 

participant household

Yes Yes

i. Housing stability services Yes No
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Table 5 below lists the five data elements that each Tribal, TDHE and DHHL ERA 

Recipient must include in each of their Quarterly Reports. These ERA Recipients are not 

required to report the information by race, ethnicity, or gender of the primary applicant. 

Table 5 

Tribes, TDHEs, and the DHHL Recipients 

Required ERA Performance Measures to be Reported Quarterly

ERA Performance Measures Current Quarter Total Only

a. Number of unique households that 

completed and submitted an application for 

ERA assistance

Yes

b. Number of unique households that 

received assistance of any kind Yes

c. Acceptance rate of applicants for ERA 

Assistance

This element will be calculated by 

Treasury’s portal.

d. Number of unique households that 

received ERA assistance by type Yes

e. Number of unique participant households 

at certain income levels. Not applicable for Tribes, TDHEs, and 

the DHHL Recipients.

f. Total amount of ERA award funds paid to 

or for participant household Yes

g. Average amount of ERA funds provided to 

or for each participant household

This element will be calculated by 

Treasury’s portal.

h. Average number of months of rent or 

utility/home energy payments covered for 

each participant household.

No

i. Housing stability services Yes

a. Number of Unique Households that Completed and Submitted an 

Application for ERA Assistance.

Note: Tribe, TDHE, and the DHHL Recipients must report this element, with no 

requirement to report the information broken out by race, ethnicity and gender of the 

primary applicant for assistance. 

Definition: The number of unique households that submitted a complete application, 

as reasonably determined by the Recipient, for ERA assistance in the reporting period. 

The phrase “unique households” means that each household applying for assistance 

should only be counted once, including where applicants applied multiple times in the 

reporting period. The Recipient must report the number of unique households for 

whom the ERA Recipient received a completed application in the reporting period. The 
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Recipient must also report the number broken out by the race, ethnicity, and gender 

of the primary applicant for assistance.

b. Number of Unique Households that Received ERA Assistance of Any 

Kind

Note: Tribe, TDHE, and the DHHL Recipients must report elements b(i) and b(ii) with 

no requirement to report the information broken out by race, ethnicity and gender of 

the primary applicant for assistance.

i. Number of Unique Households that Received ERA Assistance (#)

Definition: The number of unique participant households whose rent, rental 

arrears, utility/home energy payments, utility/home energy arrears, or other 

expenses related to housing were fully or partially paid under the subject ERA 

Project.

The Recipient must report the number of unique households that received ERA 

assistance of any type and of any dollar amount under the subject ERA Project in 

the reporting period. The Recipient must also report the number broken out by 

race, ethnicity, and gender of the primary applicant for assistance.

ii. Number of Unique Households that Received their Initial ERA Assistance in 

the Current Reporting Period

Definition: The sum of the number of unique participant households whose rent, 

rental arrears, utility/home energy payments, utility/home energy arrears, or other

expenses related to housing were fully or partially paid for the first time under the 

subject ERA Project during the reporting period.

The Recipient must report the number of unique households that received any 

ERA assistance of any type for the first time under the ERA Project in the reporting 

period. The Recipient must also report this number broken out by race, ethnicity,

and gender of the primary applicant for assistance.

c. Acceptance Rate of Applications for ERA Assistance

Treasury’s portal will calculate and populate the quarterly ratio of new applications to 

initial ERA assistance payments – i.e., the total number of new unique households 

receiving assistance divided by the total number of new, unique, and complete 

applications submitted in a given quarter for the subject ERA Project, based on figures 

provided for data elements a and b(i) above. The portal will calculate the overall 

application acceptance rate from the date of ERA award through the current reporting 

period for each ERA Project and for each of the race, ethnicity and gender categories.
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NOTE: Treasury will calculate the acceptance rate based on information submitted in 

items a. and b. above. Recipients are not required to calculate this item.

d. Number of Households that Received ERA Assistance by Type 

Each Recipient must also indicate the number of unique households that received any 

of the types of ERA Financial Assistance in the reporting period, listed below, broken 

out by assistance type. 

For each of the five types of ERA Financial Assistance listed below, Recipients will 

need to track and report the total number of households receiving each type of 

assistance in the reporting period. Count each household only one time for a given 

type of assistance, regardless of whether the household received that type of 

assistance multiple times in the reporting period. 

For example: 

• Where the ERA Project paid a rent payment for a participant household and also 

paid a utility/home energy assistance payment for the same participant household 

in the reporting period, report this as one household receiving rent assistance and 

one household receiving utility/home energy assistance.

• Where the ERA Project paid two utility/home energy payments to the same 

participant household in the reporting period, the Recipient should report this as 

one household receiving utility/home energy assistance.

Note: Tribe, TDHE, and the DHHL Recipients must report on each of the five ERA 

Financial Assistance Types shown below (items i – v). However, these Recipients are 

not required to report the information by race, ethnicity, and gender of the primary 

applicant for assistance.

i. ERA Financial Assistance Type: Rent (#)

Definition: The number of unique participant households that were paid (or whose 

landlord was paid) at least one rent payment of any dollar amount under the subject 

ERA Project in the reporting period.

The Recipient must the report number for the current reporting period. The 

Recipient must also report the numbers broken out by race, ethnicity, and gender 

of the primary applicants for assistance. (Tribe, TDHE, and the DHHL Recipients 

are not required to report these figures by race, ethnicity and gender.)

ii. ERA Financial Assistance Type: Rental Arrears (#)
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Definition: The number of unique participant households that were paid (or whose 

landlords were paid) a payment of any dollar amount for rental arrears under the 

subject ERA Project in the reporting period. 

The Recipient must report the number for the current reporting period. The 

Recipient must also report the number broken out by the race, ethnicity, and 

gender of the primary applicants for assistance. (Tribe, TDHE, and the DHHL 

Recipients are not required to report these figures by race, ethnicity and gender.)

iii. ERA Financial Assistance Type: Utilities/Home Energy Bills (#)

Definition: The number of unique participant households that were paid (or whose 

utility/home energy provider was paid) a payment of any dollar amount for any 

portion of at least one utility or home energy bill under the subject ERA Project in 

the reporting period. 

Each ERA Recipient must report the number for the current reporting. 

Each State, Local and Territorial ERA Recipient must also report the number 

broken out by race, ethnicity, and gender of the primary applicants for assistance. 

(Tribe, TDHE, and the DHHL Recipients are not required to report these figures by 

race, ethnicity and gender.)

iv. ERA Financial Assistance Type: Utilities/Home Energy Arrears (#)

Definition: The number of unique participant households that were paid (or whose

utility/energy provider was paid) a payment of any dollar amount for utility/home 

energy arrears under the subject ERA Project in the reporting period. 

Each ERA Recipient must report the number for the current reporting period. 

Each State, Local and Territorial ERA Recipient must also report the number 

broken out by the race, ethnicity, and gender of the primary applicants for 

assistance. (Tribe, TDHE, and the DHHL ERA Recipients are not required to report 

these figures by race, ethnicity and gender.)

v. ERA Financial Assistance Type: Other Expenses Related to Housing (#)

Definition: The number of unique participant households that were paid any dollar 

amount for other approved housing expenses (including eviction 

prevention/diversion) under the subject ERA Project in the reporting period

(excluding rent, rental arrears, utility or home energy costs and home energy costs 

arrears). 
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Please see Question No. 7 in Treasury’s ERA Frequently Asked Questions (FAQs) 

document available on the Emergency Rental Assistance Program page on 

Treasury.gov. 

The Recipient must report the number for the reporting period. The Recipient must 

also report the number broken out by race, ethnicity, and gender of the primary 

applicants for assistance. (Tribe, TDHE, and the DHHL Recipients are not required 

to report these figures by race, ethnicity and gender.)

e. Number of Unique Participant Households at Certain Income Levels 

Note: Not applicable for Tribe, TDHE, and the DHHL Recipients.

Each State, Local and Territorial ERA Recipient must report the total number of unique 

participant households that were paid any dollar amount for at least one of the 

following: rent, rental arrears, utilities/home energy costs, utility/home energy arrears, 

or other expenses related to housing in the reporting period by the following ranges of 

household income levels: 

i. Less than 30% of area median income (#)

ii. Between 30% and 50% of area median income (#) 

iii. Between 50% and 80% of area median income (#)

iv. Total number of recipient households whose income eligibility was 

determined based on their eligibility for other federal benefit programs (#)

v. Total number of recipient households whose income eligibility was 

determined using a fact-based proxy (#)

The area median income for a household is the same as the income limits for families 

published in accordance with 42 U.S.C. 1437a(b)(2), available under the heading for 

“Access Individual Income Limits Areas” at 

https://www.huduser.gov/portal/datasets/il.html. Also see FAQ No. 4 in Treasury’s 

ERA Frequently Asked Questions (FAQs) available on the Emergency Rental 

Assistance Program page. 

The numbers reported for group iv and v above should only reflect the number of 

households for which the household income was determined to be eligible for other 

federal benefit programs or by a fact-based proxy and for whom there is not sufficient 

information in the self-certification to determine the correct AMI classification. The ERA 

Recipient should categorize participants into an AMI category wherever they have 

sufficient information to do so, even though the ERA Recipient used a proxy to 

determine income eligibility. 

Each State, Local and Territorial ERA Recipient must report numbers in each of the 

five income categories for the reporting period. Each of these ERA Recipients must 

also report the current period numbers for each income category broken out race, 

ethnicity, and gender of the primary applicants for assistance.
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f. Total Amount of ERA Award Funds Paid to or for Participant 

Households

Note: Tribe, TDHE, and the DHHL ERA Recipients must report this data point.

However, these Recipients are not required to report the information broken out by

race, ethnicity, and gender of the primary applicant for assistance.

Definition: The total dollar amount of ERA award funds paid under the subject ERA 

Project to or for participant households including payments for rent, rental arrears,

utility/home energy costs, utility/home energy arrears, and other housing services and 

eligible expenses in the reporting period This does not include funds paid for Housing 

Stability Services.

Each ERA Recipient must report the number for the reporting period.

Each State, Local and Territorial ERA Recipient must also report the number broken 

out by the race, ethnicity, and gender of the primary applicant for assistance (Tribe, 

TDHE, and the DHHL Recipients are not required to report these numbers by race, 

ethnicity, and gender).

g. Average Amount of ERA Award Funds Provided to or for Each Unique 

Household

Note: ERA Recipients are not required to report this item; Treasury’s portal will 

calculate and populate the acceptance rate based on grantee-submitted information 

for items b(i) and f. above.

h. Average Number of Months of Rent or Utility/Home Energy Payments 

Covered for Each Participant Household

Note: Not applicable for Tribe, TDHE, and the DHHL Recipients.

Each State, Local and Territorial ERA Recipient must calculate and report the 

average number of months that they paid rental or utility/home energy payments to/for 

each participant household in the reporting period (excluding payments for arrears, 

other expenses, or housing stability services).

To calculate this figure, these ERA Recipients must sum the total number of months 

of assistance across all participating households and then divide that total number by 

the number of participant households that received at least one payment.

A “month of assistance” is defined as any calendar month for which the ERA Recipient 

provides ERA assistance (of any amount and type(s)) to a participant household. For 

example:
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• Where the ERA Recipient provides a participant household one payment for both 

rental and utility/home energy assistance for costs the household incurred during 

the month of May, the combination of rental and utility/home energy assistance 

payments is considered one month of assistance.

• Alternately, where the ERA Recipient provides a participant household an amount 

of assistance that covers expenses incurred by the household in more than one 

month, such as when the ERA Recipient provides a household with one $1,000 

payment that covers $800 for rent incurred in May and $200 for prospective rent 

costs in June, that payment is considered to be two months of assistance. Invoices 

for costs during a multi-month period (quarterly invoices for utilities for example) 

may be equally distributed among the months in the multi-month period.

Each State, Local and Territorial ERA Recipient must report the number for the 

reporting period. These ERA Recipients must also report the number broken out by 

the race, ethnicity, and gender of the primary applicant for assistance. 

i. Housing Stability Services (#) 

Note: Each ERA Recipient must report this data point, with no requirement to report 

the information broken out by race, ethnicity, and gender of the primary applicants for 

assistance.

Definition: The number of unique participant households that received housing stability 

services under the subject ERA Project in the reporting period. This includes housing 

stability services provided directly by the Recipient or by any subrecipients or 

contractors.

Amounts Approved for Payment (Obligated) and Amounts Paid (Expended) in the 

Reporting Period

Each ERA Recipient must report the amounts obligated and amounts expended for items 

listed below in the reporting period. ERA Recipients are not required to report this 

information by race, ethnicity, or gender categories. 

Table 6 summarizes the data that each ERA Recipient must provide. 
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Table 6 

Required Quarterly Report Data 

Amounts Approved (Obligated) and 

Amounts Paid (Expended) in the Reporting Period

Required Data Current 

Quarter Total

Cumulative 

Total

Demographic

Information

j. Total Dollar Amount of 

ERA Award Funds 

Approved (Obligated) to 

or for Participant 

Households

X 

Not 

Applicable Not Applicable

k. Total Amount of ERA 

Award Fund Paid 

(Expended) for 

Administrative Expenses 

X Not 

Applicable Not Applicable

l. Total Amount of ERA 

Award Funds Approved 

(Obligated) for 

Administrative Expenses

X Not 

Applicable Not Applicable

m. Total Dollar Amount of 

the ERA Award Funds 

Paid (Expended) for 

Housing Stability 

Services 

X Not 

Applicable

Not Applicable

n. Total Dollar Amount of 

the ERA Funds 

Approved (Obligated) for 

Housing Stability Service 

Costs 

X 

Not 

Applicable Not Applicable

Each ERA Recipient must provide the following details on the total amount paid 

(expended) in the reporting period and the total amount approved (obligated) for 

assistance to households and administrative expenses by the ERA Recipient (and its 

subrecipients and contractors, as applicable) under the subject ERA1 or ERA2 Project. 

j. Total Dollar Amount of ERA Award Funds Approved (Obligated) to or for 

Participating Households in the Reporting Period

Definition: The total dollar amount of the ERA award the ERA Recipient (and entities 

to which it has issued subawards or contract, as applicable) approved (obligated) for 

payment to participant households in the reporting period for rent; rental arrears; 

utility/home energy costs arrears; and other housing expenses in the reporting period. 

This does not include amounts approved (obligated) for housing stability services.

While ERA Recipients may use an equivalent definition contained in existing policies 

and procedures, the amount obligated should reflect the amount of payments to or for 
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participant households the ERA Recipient has agreed to pay during the same or a 

future period, as evidenced by a legally binding agreement or contract.

k. Total Amount of ERA Award Funds Paid (Expended) for Administrative 

Expenses in the Reporting Period

Definition: The total dollar amount of the ERA award the ERA Recipient (and its 

subrecipients and contractors, as applicable) expended for administrative expenses in 

the reporting period. This does not include amounts expended (paid) for housing 

stability services.

Note: For costs to have been incurred as defined, performance of the service or 

delivery of the good(s) must have occurred. 

l. Total Amount of ERA Award Funds Approved (Obligated) for 

Administrative Expenses in the Reporting Period

Definition: The dollar amount of the ERA award that the ERA Recipient (and its 

subrecipients and contractors, as applicable) has approved (obligated) for payment for 

administrative expenses in the reporting period. This does not include amounts 

obligated for housing stability services. While ERA Recipients may use an equivalent 

definition contained in existing policies and procedures, the amount obligated should 

reflect the amount of administrative expense the ERA Recipient has agreed to pay 

during the same or a future period, as evidenced by a legally binding agreement or 

contract.

m. Total Dollar Amount of the ERA Award Funds Paid (Expended) for 

Housing Stability Services in the Reporting Period

Definition: Total amount of the ERA award the ERA Recipient (and its subrecipients 

and contractors, as applicable) paid (expended) for housing stability services 

(including eviction prevention/diversion) in the reporting period. 

Note: For costs to have been incurred as defined, performance of the service or 

delivery of the good(s) must have occurred.

n. Total Dollar Amount of the ERA Funds Approved (Obligated) for 

Housing Stability Service Costs in the Reporting Period

Definition: Total amount of the ERA award the ERA Recipient (and its subrecipients 

and contractors, as applicable) approved (obligated) for housing stability services 

(including eviction prevention/diversion) in the reporting period. 

While ERA Recipients may use an equivalent definition contained in existing policies 

and procedures, the amount obligated should reflect the amount of assistance the 
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Recipient has agreed to pay during the same or a future period, as evidenced by a 

legally binding agreement or contract. 

Reminder: Obligations and Expenditures by Each Financial Assistance Type as Required 

Above Must be Less than or Equal to the Federal Award Amount --The amount a recipient 

reports as obligated or expended by ERA financial assistance type (for example, rent, rental 

arrears, etc.) and for administrative expenses must not exceed the total amount of the ERA1 or 

ERA2 award. This rule applies to amounts reported for a single reporting period and for cumulative 

reporting. Financial assistance and administrative obligations and expenditures should be a 

subtotal of total obligations and total expenditures.
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Performance & Financial Reporting Tab

Treasury’s performance and financial reporting requirements are designed to ensure maximum 

transparency around use of ERA award funds for the public consistent with 2 CFR 200; to enable 

sufficient monitoring by Treasury and Treasury OIG, and to align with PRAC financial reporting 

requirements. 

Performance Reporting

Current Performance Narrative

Each ERA Recipient must provide a brief narrative of 12,000 characters (2,000 words) or less 

describing the performance and accomplishments of the subject ERA Project over the reporting 

period. The narrative should support the performance and demographic data submitted and must

include the following information: 

• Activities implemented and notable achievements over the calendar quarter

• Activities planned for the next calendar quarter

• Notable challenges and status of each challenge 

• Details on compliance/non-compliance issues and mitigation plans

• Requests for additional assistance or guidance from Treasury 

• Other information, as appropriate. Recipients do not need to repeat information 

provided in the Project Overview section above.

Narrative on Effective Practices

Each ERA Recipient may provide a brief narrative of 3,500 characters (500 words) or less

describing the ERA Recipient’s effective practices for administering ERA programming to share 

with the ERA community.

Financial Reporting

This component of the ERA Quarterly Report has been updated effective with the Quarter 1, 2022 

report, to require Recipients to provide financial data directly into Treasury’s portal, rather than by 

uploading SF-425 forms as was required previously. 

Data points as required on the SF-425 as follows:

• Total award amount (pre-populated)

• Cumulative amount of Award Obligated as of the end of the Reporting Period

• Cumulative amount of Award Obligated but not Expended as of the end of the Reporting 

Period

• Cumulative amount of Award Expended as of the end of the Reporting Period

• Amount of Award Unobligated as of the end of the Reporting Period

 
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Also provide the following current quarter data points: 

• Current Quarter Obligations

• Current Quarter Expenditures

Reminder on Limitations on Administrative Costs – Recipients are limited in the amounts 

of ERA1 and ERA2 used for administrative costs. See Appendix 8 for more information on 

uses of ERA funds for these costs. All recipients are permitted to charge both direct and 

indirect costs to their ERA awards. Recipients that elect to charge indirect costs to the ERA 

award must provide a copy of its current negotiated indirect cost rate agreement in the 

designated upload section of the online form. If a cost rate agreement does not exist, the 

Recipient must provide a written notification that it elected to use the de minimus indirect costs 

rate of ten percent of the modified total direct costs, per 2 CFR 200.414(f).

Reminder that Obligations and Expenditures Must Not Exceed the Federal Award 

Amount – Recipients should ensure that amounts reported as obligated or expended do not 

exceed the total amount of the recipient’s respective ERA1 and/or ERA2 award received from 

Treasury. Some recipients have reported obligations or expenditures that exceed the amount 

of funds awarded and paid by Treasury. While recipients may utilize other, non-Treasury ERA 

funds for their rental assistance programs, and are encouraged to do so within the guidelines 

set forth in Treasury’s ERA Frequently Asked Questions and related guidance from the Office 

of Management and Budget in M-21-20, Promoting Public Trust in the Federal Government 

through Effective Implementation of the American Rescue Plan Act and Stewardship of the 

Taxpayer Resources, Recipients should only report to Treasury in their ERA Quarterly 

Reports on expenditures and obligations related to their ERA1 and/or ERA2 award received 

from Treasury. Recipients must also remember to report expenditures and obligations related 

to their ERA1 award separately from their ERA2 award. Treasury encourages recipients to 

identify amounts and describe contributions from other federal, state, or local programs in a 

comment field in future quarterly and monthly submissions.

Participant Household Payment Data File (PHPDF)

Each State, Local, and Territorial ERA Recipient must submit a data file containing householdlevel information described below for each ERA Financial Assistance payment made to or on 

behalf of each participant household during the reporting period. 

Note: Tribe, TDHE, and the DHHL ERA Recipients are not required to submit a PHPDF as part 

of each Quarterly Reports. 

Note: Please see the ERA Reporting Guidance for the ERA1 Final Report for detailed guidance 

on requirements for the cumulative Participant Household Payment Data File data required in the 

ERA1 Final Report. 
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Recipients must use a Treasury template for providing the PHPDF. The template is available for 

download from the “Bulk Upload Templates and Instructions” tab the ERA Compliance section of 

Treasury’s portal. Please see Appendix A of the User Guide – Treasury's portal for Recipient 

Reporting for more information about this required data file and the submission process. 

Treasury’s portal will enable State, Local and Territorial ERA Recipients who are required to 

submit a PHDPF to securely upload the data file as part of each Quarterly Report. State, Local 

and Territorial ERA Recipients should take care to never include beneficiary names or social 

security numbers in the file submission. ERA Recipients are reminded of the requirement to 

establish data privacy and security requirements for the information collected from all households, 

including protection of household personally identifiable information, and to provide confidentiality 

protections, as necessary, consistent with this requirement as set forth in the Consolidated 

Appropriations Act, 2021. Treasury’s eligibility and verification guidance remains unchanged.

Please see Figure 3 for information, guidance, and requirements for developing and submitting 

the PHPDF. 
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Each ERA1 and ERA2 Recipient should include the physical address of the participant 

household only. Do not provide the address of the landlord, the utility provider, or other 

entity that received the payment. 

Recipients should not provide information about payments made to Housing Stability 

Service providers or about payments made for Administrative Costs. 

Figure 3

Required Participant Household Payment Data File Elements

All State, Local and Territorial ERA Recipients must provide a Participant Household Payment 

Data File containing details on each payment made to each unique participant household that 

receiving, either directly or indirectly, a disbursement of ERA funds from the subject ERA 

Project in the reporting period and for the ERA1 Final Report, over the entire award period of 

performance: 

• Physical address of the participant household that received the payment (not P.O. 

Box).

• Type of Payee to whom the payment was made (payee types are: Tenant; Landlord 

or Owner; Utility/Home Energy Service Provider; Other Housing Services and Eligible 

Expenses Provider)

• Category of ERA Financial Assistance provided (Rent; Rental Arrears; Utilities/Home 

Energy Costs; Utility/Home Energy Arrears; and Other Housing Services and Eligible 

Expenses) 

o In situations where a payment is for multiple categories of financial assistance, 

please report the predominant category for the payment; 

• Amount of payment;

• Date of the payment; and

• Start and End Dates covered by the payment (as documented in the participant 

household’s application / records, as appropriate). 

o In situations where the period of coverage is not known, please provide a 

Start Date and leave the End Date field blank. 
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To the extent that the State, Local, or Territorial ERA Recipient made multiple payments 

to assist tenants at the same address in the reporting period (or in the case of the ERA1 

Final Report, in the full period of performance), the Recipient should include multiple data 

entries per household. See the following two scenarios for more information:

a) When an ERA Recipient makes a rental payment and a separate utility/home 

energy payment for the same household during the reporting period, the data file 

should include two separate entries (one entry for each payment).

b) When an ERA Recipient makes one payment to a landlord for the current rent due 

and an additional amount for the rental arrears, the data file should include two 

entries – one for the rent payment and one for the rental arrears payment.

State, Local, and Territorial ERA Recipients must provide the PHPDF via a file in a predefined format (to be provided by Treasury) and uploaded as part of each Quarterly Report

and the ERA1 Final Report.
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Report Certification and Submission Tab

Treasury’s portal will present the following statement that the Recipient’s Authorized 

Representative for Reporting must use to certifying that the information provided is complete and 

accurate: 

I certify that the information provided is accurate and complete after reasonable 

inquiry of people, systems, and other information available to the ERA 

Recipient. The undersigned acknowledges that a materially false, fictitious, 

fraudulent statement or representation (or concealment or omission of a material 

fact) in this submission may be the subject of criminal prosecution under the False 

Statements Accountability Act of 1996, as amended, 18 U.S.C. § 1001, and also 

may subject me and the ERA Recipient to civil penalties, damages, and 

administrative remedies for false claims or otherwise (including under to 31 U.S.C. 

§§ 3729 et seq.). The undersigned is an authorized representative of the ERA 

Recipient with authority to make the above certifications and representations on 

behalf of the ERA Recipient.

The Recipient’s designated Authorized Representative for Reporting will be required to e-sign this 

certification before final submission of the Quarterly Reports and the ERA1 Final Report via the 

portal. Note that the certification will be the last step in the Recipients’ submission process.

In addition, to ensure that the individual currently logged-in to Treasury’s portal is in fact 

authorized to certify and submit an ERA Quarterly Report and the ERA1 Final Report the portal 

will display the name, title, phone and email address of the currently person who is current loggedin to the system. 

If the name shown above is not that of an authorized ERA1 or ERA2 Administrator or ERA1 or 

ERA2 Authorized Representative, the logged-in individual should save and log-off the portal, then 

have an authorized ERA1 and ERA2 Account Administrator or an ERA1 or ERA2 Authorized 

Representative for Reporting sign in to officially certify and submit the quarterly report.
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Appendices 

Appendix 1 – Quarterly Reporting Elements by ERA Recipient Type

Tables 1-A and 1-B display the required reporting elements for Tribe, TDHE, and the DHHL 

Recipients and for State, Local, and Territorial Recipients. 

Table Appendix 1–A 

Tribe, TDHE, and the DHHL ERA Recipients

Required ERA Quarterly Reporting Elements 

Portal Tab Data Element Requirements for 

Tribe, TDHE, and the 

DHHL Recipients

Recipient Profile All components listed within section / portal tab Required

Project Overview All components listed within section / portal tab Required

Project Data and 

Participant 

Demographics

Number of unique households that completed 

and submitted an application for ERA 

Assistance 

Required (Total figure 

only, without reporting 

by race, ethnicity or 

gender of the primary 

applicant.)

Number of Unique Households that Received 

Assistance of Any Kind

Required (Total figure 

only, without reporting 

by race, ethnicity or 

gender of the primary 

applicant.)

Number of unique households that received 

their initial assistance in the current reporting 

period

Required (Total figure 

only, without reporting 

by race, ethnicity or 

gender of the primary 

applicant.)

Number of unique households that received 

ERA assistance by type – rent

Required (Total figure 

only, without reporting 

by race, ethnicity or 

gender of the primary 

applicant.)

Number of unique households that received 

ERA assistance by type – rental arrears

Required (Total figure 

only, without reporting 

by race, ethnicity or 

gender of the primary 

applicant.)

Number of unique households that received 

ERA assistance by type – utilities/home energy 

bills

Required (Total figure 

only, without reporting 

by race, ethnicity or 

gender of the primary 

applicant.)
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Portal Tab Data Element Requirements for 

Tribe, TDHE, and the 

DHHL Recipients

Number of unique households that received 

ERA assistance by type – utilities/home energy 

arrears

Required (Total figure 

only, without reporting 

by race, ethnicity or 

gender of the primary 

applicant.)

Number of unique households that received 

ERA assistance by type – other expenses 

related to housing

Required (Total figure 

only, without reporting 

by race, ethnicity or 

gender of the primary 

applicant.)

Number of unique households that received 

ERA assistance by type – housing stability 

services 

Required (Total figure 

only, without reporting 

by race, ethnicity or 

gender of the primary 

applicant.)

Total Amount of ERA Funds Paid to or for 

Participant Households

Required (Total figure 

only, without reporting 

by race, ethnicity or 

gender of the primary 

applicant.)

Amounts Paid (Expended) and Amounts 

Approved (Obligated for Payment) in the 

quarter (items j through n in this section)

Required

Performance and

Financial 

Reporting

Performance Narrative Required

Narrative on Effective Practices Required

Data points as required on the SF-425:

• Total award amount (pre-populated)

• Cumulative amount of Award Obligated 

as of the end of the Reporting Period

• Cumulative amount of Award Obligated 

by not Expended as of the end of the 

Reporting Period

• Cumulative amount of Award Expended 

as of the end of the Reporting Period

• Amount of award Unobligated as of the 

end of the Reporting Period

Other data points:

• Current Quarter Obligations

• Current Quarter Expenditures

Required

Report 

Certification and 

Submission

Certify and Submit Required
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Table A-2 

State, Local and Territorial ERA Recipients

Required Reporting Elements for ERA Quarterly Reports

Guidance 

Section / Portal 

Tab

Reporting Item Requirements for 

State, Local and 

Territorial Recipients

Recipient Profile All components listed within section / portal tab Required

Project Overview All components listed within section / portal tab Required

Project Data and 

Participant 

Demographics

Number of unique households that completed 

and submitted an application for ERA 

Assistance

Required, including 

demographic data 

breakdown

Number of unique households that received 

assistance of any kind

Required, including 

demographic data 

breakdown

Number of unique households that received 

their initial ERA assistance in the current 

reporting period

Required, including 

demographic data 

breakdown

Number of unique households that received 

ERA assistance by type – rent

Required, including 

demographic data 

breakdown

Number of unique households that received 

ERA assistance by type – rental arrears

Required, including 

demographic data 

breakdown

Number of unique households that received 

ERA assistance by type – utilities/home energy 

bills

Required, including 

demographic data 

breakdown

Number of unique households that received 

ERA assistance by type – utilities/home energy 

arrears

Required, including 

demographic data 

breakdown

Number of unique households that received 

ERA assistance by type – other expenses 

related to housing

Required, including 

demographic data 

breakdown

Number of unique households that received 

ERA assistance by type – housing stability 

services

Required, Do not 

provide demographic 

data breakdown

Number of unique households at certain 

income levels: less than 30% of Area Median 

Income

Required, including 

demographic data 

breakdown

Number of unique households at certain 

income levels: between 30 and 50% of Area 

Median Income

Required, including 

demographic data 

breakdown

Number of unique households at certain 

income levels: between 50 and 80% of Area 

Median Income

Required, including 

demographic data 

breakdown

Total number of recipient households whose 

income eligibility was determined based on 

Required, including 

demographic data 

breakdown
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Guidance 

Section / Portal 

Tab

Reporting Item Requirements for 

State, Local and 

Territorial Recipients

their eligibility for other federal benefit 

programs

Total number of recipient households whose 

income eligibility was determined using a factbased proxy

Required, including 

demographic data 

breakdown

Total amount of ERA award paid to or for 

participant households

Required, including 

demographic data 

breakdown

Average number of months of rent or 

utility/home energy payments covered for each 

participant household

Required, including 

demographic data 

breakdown

Amounts Paid (Expended) and Amounts 

Approved (Obligated for Payment) in the 

quarter (items j through n in this section)

Required

Performance and

Financial 

Reporting

Performance narrative Required

Narrative on effective practices Required

Data points as required on the SF-425:

• Total award amount (pre-populated)

• Cumulative amount of Award Obligated 

as of the end of the Reporting Period

• Cumulative amount of Award Obligated 

by not Expended as of the end of the 

Reporting Period

• Cumulative amount of Award Expended 

as of the end of the Reporting Period

• Amount of award Unobligated as of the 

end of the Reporting Period

Other data points:

• Current Quarter Obligations

• Current Quarter Expenditures

Required 

Participant Household Payment Data File Required 

Report 

Certification and 

Submission

Certify and Submit Required 
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Appendix 2 – ERA Program Terminology

Who is a Recipient / Grantee?

A Recipient (also referred to as a Prime Recipient) is an entity that received an ERA1

award directly from Treasury pursuant to section 501 of the Consolidated Appropriations 

Act, 2021 or received an ERA2 award directly from Treasury pursuant to section 3201 of 

the American Rescue Plan Act (ARPA): 

Recipients / Grantees of ERA1 Awards:

• All 50 States

• Units of local government with more than 200,000 residents

• The District of Columbia

• U.S. Territories 

• Tribal Governments or Tribally Designated Housing Entities, as applicable

• The Department of Hawaiian Home Lands (DHHL)

Recipients / Grantees of ERA2 Awards:

• All 50 States

• Units of local government with more than 200,000 residents

• The District of Columbia

• U.S. Territories 

What is an ERA1 award?

Awards provided by Treasury pursuant to section 501 of the Consolidated 

Appropriations Act, 2021.

What is an ERA2 award? 

Awards issued by Treasury pursuant to section 3201 of the American Rescue Plan Act.

What is a Subrecipient in the context of ERA Reporting?

For the purposes of ERA reporting, a subrecipient is an entity or individual to which an 

ERA recipient / grantee issues a subaward. 

What is a Contractor?

Contractors are entities that receive a contract from the ERA Recipient / grantee for the 

purpose of obtaining goods and services to implement the ERA award.

What is a Beneficiary in the context of ERA reporting?

For the purposes of ERA reporting, Beneficiaries are entities or individuals that receive 

direct payments from the ERA Recipient / grantee or its Subrecipient(s). Beneficiaries 

may be a household/tenant, a landlord, a utility provider, or vendor for other related 

housing expenses (e.g., for internet services and hotel stays).
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What are ERA Financial Services in the context of ERA program reporting?

Financial Services are payments of ERA funds by an ERA Recipient / grantee or its 

Subrecipient(s) for rent, rental arrears, utility/home energy assistance or utility/home 

energy assistance arrears of the ERA program participant households.

What are Housing Stability Services in the context of ERA program reporting?

Housing Stability Services are services for which the ERA Recipient / grantee or its

Subrecipient(s) use(s) ERA funds to pay a third party that provides housing assistance 

services for a participant household.

What is a Fact-Based Proxy for Determining Participant Income Eligibility?

A Fact-Based Proxy as described in FAQ #4 dated May 7, 2021, is a written attestation 

from the applicant as to household income without further documentation of income. An

ERA Recipient / grantee may rely on such an attestation from the applicant if the ERA 

Recipient / grantee also uses any reasonable fact-specific proxy for household income, 

such as reliance on data regarding average incomes in the household’s geographic area.

What is an obligation?

For purposes of ERA reporting, an obligation is a commitment to pay a third party with 

ERA award proceeds based on a contract, subaward, direct payment, or other 

arrangement.

What is an expenditure?

For purposes of ERA reporting, an expenditure is the amount that has been incurred as a 

liability of the entity (the service has been rendered or the good has been delivered to the 

entity). 

What is an ERA Project?

Each ERA award is considered one project for reporting purposes. ERA Recipients / 

grantees that received ERA1 and ERA2 awards are considered to be administering two 

projects – one under the ERA1 award and the second project under the ERA2 award.

What is a contract?

A contract is an obligation to an entity associated with an agreement to acquire goods or 

services.

What is a direct payment?

A direct payment is a disbursement (with or without an existing obligation) to an entity or 

individual that is not associated with a contract or subaward. Examples of direct payments 

are a benefit payment to a household/tenant, a landlord, a utility provider, and a payment 

to a vendor for other related housing expenses (e.g., for internet services and hotel stays).

What is the primary place of performance for a contract or a subaward?

The primary place of performance is the address where the predominant performance of 

the contract or subaward will be accomplished.

What is the period of performance start date and end date for a contract or a 

subaward?
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The period of performance start date is the date on which efforts begin or the contract or 

subaward is otherwise effective. The period of performance end date is the date on which 

all effort is completed, or the contract or subaward is otherwise ended.

What is the ERA Recipient’s / Grantee’s designated ERA1 or ERA2 Authorized 

Representative for Reporting? 

The Recipient’s designated Authorized Representative for Reporting is the individual 

designated by the Recipient / Grantee as having authority to certifying and submit official 

reports on behalf of the Recipient (a governmental entity administering the specific ERA1 

or ERA2 award).

What is the ERA Recipient’s / Grantee’s designated ERA1 or ERA2 Point of Contact 

for Reporting?

The Recipient’s designated ERA1 or ERA2 Point of Contact for Reporting is the individual 

designated by the Recipient / grantee who is responsible for receiving official Treasury 

notifications about program reporting including alerts about upcoming reporting, 

requirements, and deadlines. The ERA1 or ERA2 Point of Contact for Reporting is also 

responsible for completing the reports for the Recipient / grantee.

What is a Redirect of Award Funds?

A redirect of award funds occurs when a locality receives an ERA award and subsequently 

transfers 100% of the ERA award funds received from Treasury to its eligible State. In this 

situation, the redirect of award funds is finalized when the locality has submitted the 

relevant redirection documentation to Treasury and Treasury has provided confirmation 

of acceptance of such documentation. At that time, the locality’s ERA award is cancelled,

and the locality has no further legal obligation to Treasury under the ERA award. The 

State’s ERA award is modified by the amount of the funds transferred by the local 

government and the State is responsible as the recipient for reporting on the use of the 

transferred award funds, as such funds are now subject to the requirements set forth in 

the ERA Award Terms and Conditions previously accepted by the State in connection with 

its ERA award.
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Appendix 3 – Race, Ethnicity and Gender Categories for Reporting Disaggregated 

Counts of ERA Project Participants

State, Local and Territorial Recipients receiving ERA1 or ERA2 awards are required to report total 

(aggregate) counts of the number of ERA Project participants over several factors such as the 

number of applications received and approved and the number of participants receiving each type 

of authorized ERA assistance, so forth in each quarterly report and the ERA1 Final Report. These 

Recipients must also report the figures disaggregated by three demographic characteristics of the 

head of each participating household. The primary demographic characteristics – race, ethnicity 

and gender – and each required subcategory are listed below.

Race

American Indian or Alaska Native 

Asian 

Black or African American

Mixed Race

Native Hawaiian or Other Pacific Islander 

White 

Declined to Answer 

Data Not Collected

Ethnicity

Hispanic or Latino

Not Hispanic or Latino

Declined to Answer 

Data Not Collected

Gender

Female

Male 

Non-binary 

Declined to Answer

Data Not Collected

 

 

 

 
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Appendix 4 – Expenditure Categories and Payee Types

The following are several key terms helpful for ERA1 and ERA2 Recipient / Grantee data 

collection and reporting.

Allowed Expenditure Categories

• Financial Assistance: Rent

• Financial Assistance: Rental arrears

• Financial Assistance: Utility/home energy costs

• Financial Assistance: Utility/home energy costs arrears

• Financial Assistance: Other housing costs

• Financial Assistance: Housing Stability Services

• Administrative Costs

Payee Types

• Tenant

• Landlord or Owner

• Utility / Home Energy Service Provider

• Other Housing Services and Eligible Expenses Provider
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Appendix 5 – Administration and Compliance Information for ERA1 and ERA2 

Award Recipients 

Background Information

• Guidance including Frequently Asked Questions and Fact Sheets

Administration and Compliance

• ERA1 and ERA2 Award Terms and Conditions which include important details for 

Recipients such as: Allowable uses of funds; Allowable administrative costs; Reporting; 

Maintenance of and Access to Records; Compliance with Applicable Laws and 

Regulations and other topics (this list of topics is only illustrative of topics covered in the 

Award Terms and Conditions).

• ERA1 award terms (revised 3/26/2021). 

• ERA2 award terms with detailed information on such topics as allowable uses of funds. 

• Regulatory Requirements under the Uniform Guidance (2 CRF Part 200): The ERA1 and 

ERA2 awards are generally subject to the requirements set forth in the Uniform Guidance. 

In all instances, Recipients should review the Uniform Guidance requirements applicable 

to its use of ERA1 or ERA2 award funds. Recipients should consider how and whether 

certain aspects of the Uniform Guidance apply. 

• Single Audit Requirements: Recipients and Subrecipients that expend more than 

$750,000 in Federal awards during their fiscal year will be subject to an audit under the 

Single Audit Act and its implementing regulation at 2 CFR Part 200, Subpart F regarding 

audit requirements. Recipients and subrecipients may also refer to the implementing 

guidance on OMB’s website, the OMB Compliance Supplements for audits of federal 

funds, and related guidance at, and the Federal Audit Clearinghouse to see examples and 

single audit submissions. 

• Civil Rights Compliance: Unless exempted, recipients of Federal financial assistance from 

the Treasury are required to meet legal requirements relating to nondiscrimination and 

nondiscriminatory use of Federal funds. Those requirements include ensuring that entities 

receiving Federal financial assistance from the Treasury do not deny benefits or services, 

or otherwise discriminate on the basis of race, color, national origin (including limited 

English proficiency), disability, age, or sex (including sexual orientation and gender 

identity), in accordance with the following authorities: Title VI of the Civil Rights Act of 1964 

(Title VI) 42 U.S.C. §§ 2000d et seq., and Treasury's implementing regulations, 31 CFR 
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Part 22; Section 504 of the Rehabilitation Act of 1973 (Section 504), Public Law 93-112, 

as amended by Public Law 93-516, 29 U.S.C. § 794; Title IX of the Education 

Amendments of 1972 (Title IX), 20 U.S.C. §§1681 et seq., and the Department's 

implementing regulations, 31 CFR Part 28; Age Discrimination Act of 1975, Public Law 

94-135, 42 U.S.C. §§ 6101 et seq., and Treasury’s implementing regulations at 31 CFR 

Part 23. In order to carry out its enforcement responsibilities, under Title VI of the Civil 

Rights Act, Treasury will collect and review information from recipients to ascertain their 

compliance with the applicable requirements before and after providing financial 

assistance. Treasury’s implementing regulations, 31 CFR Part 22, and the Department of 

Justice (DOJ) regulations, Coordination of Non-discrimination in Federally Assisted 

Programs, 28 CFR Part 42, provide for the collection of data and information from 

recipients (see 28 CFR § 42.406). Treasury will request recipients to submit data for postaward compliance reviews, including information such as a narrative describing their Title 

VI compliance status. 

Additional Helpful Information

• Emergency Rental Assistance Program Federal Assistance Listing (CFDA Number 

21.023) as posted on SAM.gov. The assistance listing includes helpful information 

including program purpose, statutory authority, eligibility requirements, and compliance 

requirements for recipients. The Assistance Listing Number (ALN) is the unique 5-digit 

number assigned to identify a federal assistance listing and can be used to search for 

federal assistance program information, including funding opportunities, spending on 

USASpending.gov, or audit results through the Federal Audit Clearinghouse. 
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Appendix 6 – Required ERA1 and ERA2 Monthly Reports

State, Local, and Territorial ERA1 and ERA2 Recipients must submit brief monthly reports through 

June 30, 2022. This requirement is subject to change and Treasury may require submission of 

additional Monthly Reports beyond the March 2022 reporting period as needed.

Note: Tribes, TDHEs and DHHL Recipients are not required to submit monthly reports.

The required monthly consist of two data elements as described below. Recipients must submit 

the monthly reports via the Treasury portal by the 15th day of the month following the reporting 

period.

Required ERA1 and ERA2 Monthly Reporting Data Elements and Definitions

Equivalent on 

Quarterly Report

Element Definition

See “Project Data 

and Participant 

Demographics” Tab

Number of Unique 

Households that Received 

ERA Assistance of Any Kind

in the Reporting Period

The number of unique participant 

households whose rent, rental 

arrears, utility/home energy 

payments, utility/home energy 

arrears, or other expenses related to 

housing were fully or partially paid 

under the subject ERA award in the 

reporting period. This number should 

capture all previously-approved 

applicants receiving assistance from 

[month day 1 – month day 30, 20XX], 

as well as new applicants approved 

in the month with assistance 

received and/or paid in from [month

day 1 – month day 30, 20XX].

Please enter “0” if the grantee has 

not experienced any new activity on 

this data element during [month day 

1 – month day 30, 20XX] reporting 

period.
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Required ERA1 and ERA2 Monthly Reporting Data Elements and Definitions

Equivalent on 

Quarterly Report

Element Definition

See “Project Data 

and Participant 

Demographics” Tab

Total Amount of ERA Award 

Funds Paid to or for 

Participant Households in the 

Reporting Period

The total dollar amount of ERA 

award funds paid under the ERA 

Project to or for participant

households including payments for 

rent, rental arrears, utility/home 

energy costs, utility/home energy 

cost arrears, and other housing 

services and eligible expenses in the 

[month day 1 – month day 30, 20XX] 

reporting period. This does not 

include funds paid for Housing 

Stability Services.

Please enter “0” if the grantee has 

not experienced any new activity on 

this data element during reporting 

period.
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Appendix 7 – Applicable Limitations on Administrative Expenses

The following Treasury FAQ addresses the applicable limitation on uses of ERA1 and ERA2 

award funds for administrative expenses.

Under ERA1, not more than 10 percent of the amount paid to a Recipient (i.e., grantee) may be 

used for administrative costs attributable to providing financial assistance and housing stability 

services to eligible households. Under ERA2, not more than 15 percent of the amount paid to a 

grantee may be used for administrative costs attributable to providing financial assistance, 

housing stability services, and other affordable rental housing and eviction prevention activities.

The revised award term for ERA1 issued by Treasury permits recipients to use funds provided to 

cover both direct and indirect costs. A grantee may permit a subrecipient to incur more than 10 

or 15 percent, as applicable, of the amount of the subaward issued to that subrecipient as long 

as the total of all administrative costs incurred by the grantee and all subrecipients, whether as 

direct or indirect costs, does not exceed 10 or 15 percent, as applicable, of the total amount of 

the award provided to the grantee from Treasury.

Further, the revised award term for ERA1 no longer requires grantees to deduct administrative 

costs charged to the award from the amount available for housing stability services. Rather, any 

direct and indirect administrative costs in ERA1 must be allocated by the grantee to either the 

provision of financial assistance or the provision of housing stability services. For ERA2, any direct 

and indirect administrative costs must be allocated by the grantee accordingly for the provision of 

financial assistance, housing stability services, and other affordable rental housing and eviction 

prevention activities. As required by the applicable statutes, not more than 10 percent of funds 

received by a grantee may be used to provide eligible households with housing stability services 

(discussed in FAQ 23). To the extent administrative costs are not readily allocable to one or the 

other of these categories, the grantee may assume an allocation of the relevant costs of 90 

percent to financial assistance and 10 percent to housing stability services.

Grantees may apply their negotiated indirect cost rate to the award, but only to the extent that the 

total of the amount charged pursuant to that rate and the amount of direct costs charged to the 

award does not exceed 10 percent of the amount of the award for ERA1 or 15 percent of the 

amount of the award for ERA2.

Please see Treasury’s ERA Frequently Asked Questions (FAQs) under the Guidance section on 

the Emergency Rental Assistance Program page for more information on administrative expenses 

and other important topics. 
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Appendix 8 – Background on Annual Civil Rights Compliance and Reporting 

Treasury will request information on each Recipients’ compliance with Title VI of the Civil Rights 

Act of 1964 (Title VI) on an annual basis. This information may include a narrative describing the 

Recipient’s compliance with Title VI, along with other questions and assurances. Treasury 

currently plans to require this additional information as part of one the scheduled quarterly reports. 

Treasury will provide additional instructions and guidance on requirements for the Civil Rights 

reporting as it become available. This collection does not apply to Tribal Governments.

Civil Rights Compliance: Unless exempted, recipients of Federal financial assistance from the 

Treasury are required to meet legal requirements relating to nondiscrimination and 

nondiscriminatory use of Federal funds. Those requirements include ensuring that entities 

receiving Federal financial assistance from the Treasury do not deny benefits or services, or 

otherwise discriminate on the basis of race, color, national origin (including limited English 

proficiency), disability, age, or sex (including sexual orientation and gender identity), in 

accordance with the following authorities: Title VI of the Civil Rights Act of 1964 (Title VI) 42 

U.S.C. §§ 2000d et seq., and Treasury's implementing regulations, 31 CFR Part 22; Section 504 

of the Rehabilitation Act of 1973 (Section 504), Public Law 93-112, as amended by Public Law 

93-516, 29 U.S.C. § 794; Title IX of the Education Amendments of 1972 (Title IX), 20 U.S.C. 

§§1681 et seq., and the Department's implementing regulations, 31 CFR Part 28; Age 

Discrimination Act of 1975, Public Law 94-135, 42 U.S.C. §§ 6101 et seq., and Treasury’s 

implementing regulations at 31 CFR Part 23. In order to carry out its enforcement responsibilities, 

under Title VI of the Civil Rights Act, Treasury will collect and review information from recipients 

to ascertain their compliance with the applicable requirements before and after providing financial 

assistance. Treasury’s implementing regulations, 31 CFR Part 22, and the Department of Justice 

(DOJ) regulations, Coordination of Non-discrimination in Federally Assisted Programs, 28 CFR 

Part 42, provide for the collection of data and information from recipients (see 28 CFR § 42.406). 

Treasury will request non-Tribal recipients to submit data for post award compliance reviews, 

including information such as a narrative describing their Title VI compliance status. (see page 

48-49).
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Appendix 9 -- Scenarios on Reporting an ERA Recipient’s Allocations of ERA1 

and ERA2 funds to Subrecipients, Contractors and Direct Payees (Beneficiaries)

Each ERA Recipient must report on its uses of ERA funds. This includes reporting on all the 

Recipients’ obligations to subrecipients, contractors and direct payees and the associated 

expenditures on subawards, contracts and direct payments.

In general, each ERA Recipient must report the following information for each of its ERA awards 

(ERA Project) in the reporting quarter.

1. The ERA Recipient’s obligations of $30,000 or more and related expenditures.

a. Subawards (issued to Subrecipients) by the Prime Recipient valued at $30,000 

or more

i. Obligations (individually reported as applicable) on the Subrecipients, 

Contractors and Beneficiaries Tab 

ii. Related expenditures (individually reported) made by the subrecipient on 

the Expenditures Tab under the Expenditures Associated with the ERA 

Recipient’s Subawards, Contracts and Direct Payments Valued at 

$30,000 or More section.

b. Contracts (issued to Contractors) by the Prime Recipient valued at $30,000 or 

more.

i. Obligations (individually reported as applicable) on the Subrecipients, 

Contractors and Beneficiaries Tab

ii. Related expenditures (individually reported) made by the contractor on 

the Expenditures Tab under the Expenditures Associated with the ERA 

Recipient’s Subawards, Contracts and Direct Payments Valued at 

$30,000 or More section.

c. Direct Payments (including direct payments issued to Beneficiaries) by the Prime 

Recipient valued at $30,000 or more (not including benefit payments to 

individuals who tenants or unincorporated small landlords, regardless of the 

amount).

i. Obligations (individually reported) on the Subrecipients, Contractors and 

Direct Payments Tab

ii. Related Expenditures will be the same as the obligation amount. This will 

be reported on the Expenditures Tab under the Expenditures Associated 

with the ERA Recipient’s Subawards, Contracts and Direct Payments 

Valued at $30,000 or More section.

2. For subawards, contracts and direct payments to direct payees (including to 

beneficiaries) valued at less than $30,000, report the aggregate amount of all obligations 

and aggregated amount of all expenditures. This reporting must be performed up to 24 

times (reported by 8 Expenditure Category types across 3 Aggregate Types). This will 
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be reported on the Expenditures Tab under the Total of all Obligations and Total of all 

Expenditures Associated with the ERA Recipient’s Subawards, Contracts, and Direct 

Payments Valued at Less than $30,000 section.

3. For all direct payments to individuals (including individuals (tenants) or unincorporated 

small landlords), report the aggregate amount of all obligations and aggregate amount 

of all expenditures. This reporting must be performed up to 8 times (reported by 8 

Expenditure Category types). This will be reported on the Expenditures Tab under the 

Recipient Obligations and Expenditures (Payments) to Individuals (Beneficiaries)

section.

The following brief examples present separate scenarios in which an ERA Recipient obligates 

funds to a Subrecipient, Contractor or Beneficiary and records the associated expenditures. In 

general, the scenarios illustrate the steps of creating Subrecipient, Contractor and Beneficiary 

records; recoding the obligating the ERA funds via a corresponding subaward, contract or direct 

payment; and recording the expenditure of the funds and required details on the appropriate 

Treasury portal screen.

Each scenario presents a brief statement of the reporting requirement for each transaction and a 

bulleted list of required actions for reporting the required details on the Treasury portal screens 

(or by using the bulk upload functionality).

EXAMPLE 1

State A (the ERA Recipient) issues a subaward in the amount of $1,000,000 to Blue 

County on February 22, 2021

REPORTING REQUIREMENT 

The ERA Recipient must create a Subrecipient record and a Subaward record in Treasury’s 

portal when it obligates $30,000 or more of ERA funds via a subaward, contract, or direct 

payment. It must record this information in the quarter when it obligated the ERA funds.

ACTION REQUIRED 

• State A must create a Subrecipient Record for Blue County on the “Subrecipient, 

Contractor, Direct Payee” tab in Treasury’s portal. It must use the “Subaward, Contract, 

Direct Payment” tab to create a subaward record {Subaward A} and record the 

$1,000,000 obligation issued to Blue County. 

• Note, State A may opt to provide the required information via the bulk upload function 

in Treasury’s portal.
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EXAMPLE 2

State A modifies the pre-existing subaward with Blue County with an additional 

$10,000,000 obligation on May 1, 2021

REPORTING REQUIREMENT 

The ERA Recipient must record modifications to existing subawards, contracts, and direct 

payments in Treasury’s portal in the quarter when it made the modification. 

ACTION REQUIRED 

• State A has previously created a Subrecipient Record for Blue County in the earlier

quarter. Therefore, there is no need for it to re-enter the information about Blue County 

or modify the existing Subrecipient Record in any way (unless there was a change to 

Blue County’s profile information).

• State A must record the additional $10,000,000 obligated to Blue County by updating 

the existing {Subaward A} record associated with the original Blue County obligation on 

the “Subawards, Contracts and Direct Payments” tab. The State updates the existing 

{Subaward A} by updating the obligation amount. Treasury’s portal will reflect a total 

subaward amount of $11,000,000 under {Subaward A} for Blue County for Q1 and Q2. 

EXAMPLE 3 

State A pays Jane Jones $5,000 for professional consulting services on March

15, 2021. The services were provided from March 1 through March 15.

REPORTING REQUIREMENT

The ERA Recipient must report the payment for Ms. Jones’ services among the aggregate 

expenditures for contracts less than $30,000.

ACTION REQUIRED 

• Given that the $5,000 fee paid to Jane Jones for consulting services is less than 

$30,000, State A does not create a record for the “Contractor” Jane or for the 

associated “Contract” for this expenditure. 

• State A must record the $5,000 payment to Jane Jones for the consulting services 

using the “Aggregate Expenditures Associated with Subawards, Contracts or Direct 

Payments less than $30,000” screen in the Expenditures tab. State A characterizes 
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the expenditure category as “Administrative Cost” and will record both the obligation 

and expenditure in aggregate. 

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.

EXAMPLE 4 

Blue County paid $350,000 in ERA funds to beneficiaries for rent payments in the month of 

March. The entire $350,000 in rent payments is in the form of payments less than $30,000 to 

individuals who are tenants or unincorporated small landlords. These expenditures are 

associated with State A’s $1,000,000 subaward issued to Blue County on February 22, 2021.

REPORTING REQUIREMENT

The ERA Recipient must record its Subrecipients’ expenditures of ERA funds quarterly. 

Recording the expenditures links the expenditures to the associated subaward and to the 

related obligations under the subaward.

ACTION REQUIRED 

• State A must report Blue County’s expenditure of $350,000 using the “Expenditures 

Associated with the ERA Recipient’s Subawards, Contracts and Direct Payments 

Valued at $30,000 or More” screen and selecting “Financial Assistance: Rent” as the 

expenditure category in the “Expenditures” tab. 

• State A must associate this expenditure with {Subaward A} by providing the 

appropriate Subaward ID or Subaward Number for Blue County. 

• State A must also report the expenditure start and end dates.

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.

EXAMPLE 5 

Blue County entered into a $50,000 contract with Legal Services Office, a local 

nonprofit, on April 5 for six months of work providing Housing Stability Services as 

part of State A’s ERA Project. On August 15, Blue County paid Legal Services $18,000 

for its work in over the period April, May and June. 
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REPORTING REQUIREMENT

An ERA Recipient is required to report its obligations associated with its First Level 

Subrecipients only, with no reporting on obligations made by subrecipients to second-level 

entities. However, ERA Recipients must report First Level Subrecipient’s expenditures. In this 

scenario, Blue County is a First Level Subrecipient. Therefore, State A must report on Blue 

County’s expenditures concerning its contracted services from Legal Services Office. 

5a) Blue County contracted with Legal Services for $50,000 on May 5

ACTION REQUIRED

• State A does not create records for Blue County’s contract with Legal Services.

• State A must report Blue County’s expenditure of $18,000 using the “Expenditures 

Associated with the ERA Recipient’s Subawards, Contracts and Direct Payments 

Valued at $30,000 or More” screen and selecting “Housing Stability Services” as the 

expenditure category in the “Expenditures” tab

• State A must associate this expenditure with {Subaward A} by providing the 

appropriate Subaward ID or Subaward Number for Blue County. 

• State A must also report expenditure start and end dates.

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.

5b) Blue County pays Legal Services Office another $22,000 for its housing 

stability services on December 10.

ACTION REQUIRED 

• State A does not create records for Blue County’s contract with Legal Services.

• State A must report Blue County’s expenditure of $22,000 using the “Expenditures 

Associated with the ERA Recipient’s Subawards, Contracts and Direct Payments 

Valued at $30,000 or More” screen and selecting “Housing Stability Services” as the 

expenditure category in the “Expenditures” tab

• State A must associate this expenditure with {Subaward A} by providing the 

appropriate Subaward ID or Subaward Number for Blue County. 

• State A must also report expenditure start and end dates.

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.
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EXAMPLE 6

Blue County bought five laptop computers from Technology Firm on May 1. The 

payment amount was $10,000. 

REPORTING REQUIREMENT

ERA Recipients must report First Level Subrecipient’s expenditures. In this scenario, State A 

is the Recipient / Grantee and Blue County is a First Level Subrecipient. Therefore, State A 

must report on Blue County’s expenditures in purchasing the laptops. 

ACTION REQUIRED

• State A records the expenditure of $10,000 using the “Expenditures Associated with 

Subawards, Contracts and Direct Payments Valued at $30,000 or More” screen and 

selects “Administrative Costs” as the expenditure category in the “Expenditures” tab. 

When reporting “Administrative Costs”, State A will also be required to provide a brief 

description/reason on the costs incurred.

• State A must associate this expenditure with {Subaward A} by providing the 

appropriate Subaward ID or Subaward Number for Blue County. 

• State A must also report expenditure start and end dates.

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.
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EXAMPLE 7

State A provides ERA services directly in some portions of the state. It 

contracted with Marketing Firm A to inform residents and landlords about the 

State’s ERA program for $75,000 and paid a total of $545,000 in rent as direct

payments to individual beneficiaries (tenants or unincorporated small 

landlords) in March, as described below. State A also paid the following rent 

arrears payment checks to Landlord Business, an individual corporate 

landlord, in March: $15,000; $7,000 and $10,000 (Total: $32,000). 

REPORTING REQUIREMENT

The ERA Recipient must record its expenditures of ERA funds quarterly. The ERA Recipient 

must create a Subrecipient record and a Subaward record in Treasury’s portal when it 

obligates $30,000 or more of ERA funds via a subaward, contract and so forth. It must also 

report all Direct Payments to individuals (including individuals (tenants) and unincorporated 

small landlords) regardless of the amount of the ERA benefit payment. It must record this 

information in the quarter when it obligated the ERA funds.

Guidance from Special Reporting Tip: Reporting Any Payments to Individuals7 – 

Payments from the ERA Prime Recipient to individuals under an ERA Project – regardless of 

the amount – should be reported via the “Aggregate Disbursements to Individuals” bulk 

upload file or the equivalent on-screen “Payments to Individuals” section without individual 

unique identifiers but labeled with expenditure category (for example, “Financial Assistance: 

Rent” or "Administrative Costs"). An individual is unincorporated and, for example, reports 

rental income to the IRS on the Form 1040, U.S. Individual Income Tax Return, Schedule E, 

Supplemental Income and Loss, under a personal tax identification number such as a Social 

Security Number rather than an Employer Identification Number (EIN) issued by the IRS.

7a) State A entered into a $75,000 contract with Marketing Firm A to publicize 

the State’s ERA program in March. 

ACTION REQUIRED

• State A must create a Contractor profile for Marketing Firm A on the “Subrecipient, 

Contractor and Beneficiary” tab in Treasury’s portal.

7 This reporting requirement is similar to the Treasury CARES Act Coronavirus Relief Fund reporting in 

GrantSolutions
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• State A It must use the “Subawards, Contracts and Direct Payments” tab to create a 

Contract record {Contract A} with Marketing Firm A and record the $75,000 

obligation.

• No additional steps are required If there are no expenditures under {Contract A} in 

the reporting period. 

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.

7b) State A paid $545,000 in ERA funds to beneficiaries for rent payments in the 

month of March. The entire $545,000 in rent payments is in the form of payments less 

than $30,000 to individual beneficiaries (tenants or unincorporated small landlords).

ACTION REQUIRED

• State A does not create a “Beneficiary” profile for any of the individual beneficiaries 

(tenants or unincorporated small landlords) irrespective of the amount of the ERA 

benefits received.

• State A reports the $545,000 in direct payments using the “Recipient Obligations and 

Expenditures (Payments) to Individuals (Beneficiaries)” screen and selects “Financial 

Assistance: Rent” as the expenditure category in the “Expenditures” tab. 

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.

7c) State A paid the following rent arrears payments to Landlord Business, a 

corporate landlord, in March: $32,000 paid out in 3 checks ($15,000; $7,000 and 

$10,000). 

REPORTING REQUIREMENT 

Guidance from Special Reporting Tip: Reporting ERA Amounts of $30,000 or More 

Paid to Business, Corporations, or Non-Profits -- When an ERA Recipient pays $30,000 

or more in ERA Financial Assistance to a business, corporation, or non-profit entity that is 

receiving the payment exclusively as a beneficiary of the program (excluding individuals 

(tenants) and small business and unincorporated small landlords as noted above), the ERA 

Recipient must create a beneficiary profile record that includes the entity’s DUNS or Unique

Entity Identifier (UEI) number (where registered in SAM.gov), the Taxpayer Identification 

Number/Employer Identification Number (TIN/EIN, not SSN), the legal name, the entity type 

(for example, “For-profit Organization”), and the legal address (usually the headquarters 

location corresponding with the TIN/EIN reported and registration required for a DUNS or 

SAM.gov). Until Treasury posts an updated reporting screen, ERA Recipients are instructed 

to answer “N/A” to the question, “Is the subrecipient registered in SAM.gov?” for any nonindividual beneficiaries to enable report acceptance by Treasury’s portal and satisfy the 

mandatory data fields. The answer would be “N/A” even if the entity is not registered in 
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SAM.gov and the recipient is using a TIN/EIN for reporting. Treasury apologizes for this 

inconvenience. The ERA Recipient must then follow the normal procedure for setting up a 

Direct Payment record on the “Subawards, Contracts, Direct Payments” tab as outlined in 

the reporting guidance. 

ACTION REQUIRED

• State A must create a Beneficiary Record for Landlord Business on the 

“Subrecipients, Contractors and Beneficiaries” tab.

• State A must create a Direct Payment Record {Direct Payment B} for Landlord 

Business on the “Subawards, Contracts, and Direct Payment” tab in Treasury’s 

portal, and record the $32,000 payment in March.

• State A records the expenditure either as a lumpsum of $32,000 or separate 

transactions using the “Expenditures Associated with Subawards, Contracts and 

Direct Payments Valued at $30,000 or More” screen and selects “Financial 

Assistance: Rental Arrears” as the expenditure category in the “Expenditures” tab. 

• State A must associate this expenditure with {Direct Payment B} by providing the 

appropriate Direct Payment ID or Direct Payment Number for Landlord Business. 

• State A must also report expenditure start and end dates (as applicable).

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s Portal.
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Appendix 10 – Total Quarterly Obligations and Expenditures Associated with the 

ERA Recipient’s Subawards, Contracts and Direct Payments Valued at Less than 

$30,000

Example of Reporting of Aggregate Expenditures associated with obligations of less than 

$30,000. The example shows a sample grantee’s reporting of aggregated amounts expended, 

categorized by Expenditure Category and Transaction Type.

Project Name Expenditure Category Transaction Type Total Quarterly Obligation Amount Total Quarterly Expenditure 

Amount 

ERA Test Project Financial Assistance: Rent

Aggregate of Contracts Awarded for 

less than 30000 56266 82084

ERA Test Project Financial Assistance: Rental Arrears

Aggregate of Contracts Awarded for 

less than 30000 26425 36252

ERA Test Project Financial Assistance: Utility/Home Energy Costs

Aggregate of Contracts Awarded for 

less than 30000 16974 78922

ERA Test Project Financial Assistance: Utility/Home Energy Costs Arrears

Aggregate of Contracts Awarded for 

less than 30000 14108 6976

ERA Test Project Financial Assistance: Other Housing Costs

Aggregate of Contracts Awarded for 

less than 30000 13722 81841

ERA Test Project Housing Stability Services (Including Eviction Prevention/Diversion)

Aggregate of Contracts Awarded for 

less than 30000 90056 57870

ERA Test Project Administrative Costs

Aggregate of Contracts Awarded for 

less than 30000 44621 21630

ERA Test Project Financial Assistance: Rent

Aggregate of Subawards awarded for 

less than 30000 37604 77390

ERA Test Project Financial Assistance: Rental Arrears

Aggregate of Subawards awarded for 

less than 30000 47964 42235

ERA Test Project Financial Assistance: Utility/Home Energy Costs

Aggregate of Subawards awarded for 

less than 30000 28969 58445

ERA Test Project Financial Assistance: Utility/Home Energy Costs Arrears

Aggregate of Subawards awarded for 

less than 30000 49835 75677

ERA Test Project Financial Assistance: Other Housing Costs

Aggregate of Subawards awarded for 

less than 30000 76899 59797

ERA Test Project Housing Stability Services (Including Eviction Prevention/Diversion)

Aggregate of Subawards awarded for 

less than 30000 10406 20818

ERA Test Project Administrative Costs

Aggregate of Subawards awarded for 

less than 30000 33439 88904

ERA Test Project Financial Assistance: Rent

Aggregate of Direct Payments less 

than 30000 67150 55600

ERA Test Project Financial Assistance: Rental Arrears

Aggregate of Direct Payments less 

than 30000 92651 9410

ERA Test Project Financial Assistance: Utility/Home Energy Costs

Aggregate of Direct Payments less 

than 30000 60999 82273

ERA Test Project Financial Assistance: Utility/Home Energy Costs Arrears

Aggregate of Direct Payments less 

than 30000 95224 26947

ERA Test Project Financial Assistance: Other Housing Costs

Aggregate of Direct Payments less 

than 30000 29109 76307

ERA Test Project Housing Stability Services (Including Eviction Prevention/Diversion)

Aggregate of Direct Payments less 

than 30000 21683 7295

ERA Test Project Administrative Costs

Aggregate of Direct Payments less 

than 30000 18785 7645
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Appendix 11 – Recipient Obligations and Expenditures (Payments) to Individuals 

(Beneficiaries)

Example of reporting aggregate expenditures (payments) to individuals categorized by 

Expenditure Category.
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