Emergency Rental Assistance Program (ERA2)

Reporting Guidance

1

Emergency Rental Assistance Program (ERA2)

Reporting Guidance 

March 30, 2023

v 2.0
Emergency Rental Assistance Program (ERA2)

Reporting Guidance

2

Revision Log

Version Date Updates

V1.0 March 30, 2023 Original

V2.0 January 3, 2024 Clarifications on required SF-425 federal 

financial reporting.
Emergency Rental Assistance Program (ERA2)

Reporting Guidance

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Table of Contents

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

ERA2 Reporting Process................................................................................................ 6

ERA2 Quarterly Compliance Reports effective as of Quarter 1 2023.............................. 8

Portal Tabs for ERA2 Quarterly Reports ................................................................... 8

Reporting Guidance Tab........................................................................................... 9

Bulk Upload Templates and Instructions Tab............................................................ 9

Grantee Profile Tab .................................................................................................. 9

Project Overview Tab ..............................................................................................11

ERA2 Emergency Rental Assistance Project.................................................12

ERA2 Affordable Rental Housing Project(s)...................................................12

ERA2 Eviction Prevention Project(s)..............................................................15

Subrecipients, Contractors, and Direct Payees (Beneficiaries) Tab .........................17

Subawards, Contracts, and Direct Payments Tab....................................................18

Expenditures Tab ..................................................................................................19

ERA2 Emergency Rental Assistance Project Data and Participant 

Demographics Tab.............................................................................20

Performance & Financial Reporting Tab ..................................................................26

Report Certification and Submission Tab.................................................................30

Appendices ...................................................................................................................31

Appendix 1 – Quarterly Reporting Elements ............................................................31

Appendix 2 – ERA2 Program Terminology ..............................................................34

Appendix 3 – Race, Ethnicity and Gender Categories for Reporting 

Disaggregated Counts of ERA2 Project Participants..........................37

Appendix 4 – Expenditure Categories and Payee Types .........................................38

Appendix 5 – Administration and Compliance Information for ERA2 Award 

Recipients ..........................................................................................39

Appendix 6 – Formerly Required ERA2 Monthly Reports.........................................41

Appendix 7 – Applicable Limitations on Administrative Expenses............................43

Appendix 8 – Background on Annual Civil Rights Compliance and Reporting..........44

Appendix 9 -- Scenarios on Reporting .....................................................................45
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Appendix 10 – Reporting Aggregate Obligations and Expenditures .........................54

Appendix 11 – Reporting the Recipient’s Payments to Individuals ...........................55
Emergency Rental Assistance Program (ERA2)

Reporting Guidance

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Introduction 

This document provides reporting guidance for entities that received Emergency Rental 

Assistance (ERA2) awards directly from the U.S Department of the Treasury (Treasury). It 

addresses such topics as the reporting process, reporting periods, submission deadlines, required 

data, section-by-section guidance on completing the reports, and procedures for accessing 

Treasury’s online portal for reporting. 

Please see the Treasury.gov Emergency Rental Assistance Program page for additional 

information, guidance, and tips. 

Also see the ERA2 Portal User Guide – Step-by-Step Guidance on Submitting Quarterly ERA2 

Compliance Reports for detailed instructions on using Treasury’s Portal for submitting required 

reports. 

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

EmergencyRentalAssistance@Treasury.gov 

 
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Reporting Guidance

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ERA2 Reporting Process

Each ERA2 Recipient must submit cumulative quarterly and final reports. Figure 1 below provides 

a recommended approach for preparing and submitting the required ERA2 reports, and Table 1 

below lists the ERA2 reporting cycles, reporting periods and submission deadlines. 

and Submitting the Required ERA Reports

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 ERA2 Reports

Step 1 – Throughout the reporting period, ERA2 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 complete guidance on the required 

information.

Step 2 –Treasury will notify each Recipient’s designated 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 ERA2 Point(s) of Contact for Reporting and 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 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 ERA2 Project(s) on 

Treasury.gov.

 

 
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Quarterly and Final Reporting

ERA2 Recipients must certify and submit Quarterly and Final Compliance Reports. 

• Quarterly Reports require an array of cumulative programmatic and financial 

information covering the period from receipt of ERA2 award to the end of the current 

quarterly reporting period.

• Final Reports require cumulative programmatic and financial information covering the 

entire award period of performance. 

See Table 1 below for the quarterly and final reporting periods and submission deadlines. 

Table 1 -- ERA2 Reports, Reporting Periods and Submission Deadlines

State, Local, and 

Territorial 

Recipients Cycle

Calendar 

Quarter / 

Month and 

Year

Reporting Period Submission Deadline

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

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

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

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

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

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

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

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

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

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

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

Required 11 Q4 2023 Oct 1, 2023 – Dec 31, 2023 Jan 16, 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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ERA2 Quarterly Compliance Reports effective as of 

Quarter 1 2023

Effective with the Quarter 1 2023 reporting period, the ERA2 Quarterly compliance reports will 

consist of ten segments (tabs) on Treasury’s Portal as shown below. The following pages provide

guidance on the information to be reported on each tab.

Portal Tabs for ERA2 Quarterly Reports 

• Reporting Guidance

• Bulk Upload Templates and Instructions

• Grantee Profile

• Project Overview 

o Emergency Rental Assistance Project

o Affordable Rental Housing Project(s)

o Eviction Prevention Project(s)

• Subrecipients, Contractors and Direct Payees (Beneficiaries)

• Subawards, Contracts and Direct Payments 

• Expenditures 

• Emergency Rental Assistance Project Data and Participant Demographics

• Performance and Financial Reporting 

• Report Certification and Submission 
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Reporting Guidance Tab 

This tab displays helpful information on procedures for submitting the required report and 

hyperlinks to key guidance such as the ERA Reporting Guidance and the User Guide for 

Treasury’s Portal. 

Bulk Upload Templates and Instructions Tab 

This tab provides hyperlinks to downloadable templates for using the bulk upload function to 

submit information for the quarterly reports. 

Grantee Profile Tab 

The Grantee Profile tab displays the administrative information, the grantee’s points of contact for 

reporting, and the details of the grantee’s registration on SAM.gov as shown below. Recipients 

should verify the information as displayed on the portal. 

• Recipient Name, Address, and Identifying Information

• Recipient UEI Number

• Recipient Taxpayer Identification Number (TIN) 

• Recipient Legal Entity Name

• Recipient Type 

• Recipient Street Address

• Recipient City, State, and Zip Code

• Grantee SAM.gov information

Points of Contact for Reporting

Each ERA2 Recipient must verify the names and contact information of staff who have been 

designated as the Recipient’s ERA2 Account Administrator, ERA2 Point(s) of Contact for 

Reporting and ERA2 Authorized Representative(s) for Reporting. This information will be prepopulated on the online ERA2 Quarterly Report form. Recipients may edit the information about 

current contacts and add new contacts. 

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

Each ERA2 Recipient must declare its current SAM.gov registration status. If a Recipient is not 

registered with SAM.gov, the Recipient must provide the information listed below. The information 

will be carried forward to subsequent quarterly reports and is editable. 

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

revenue from federal funds.
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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 ERA2 Recipients must to have an active 

SAM.gov registration. For general information on the SAM.gov system and its 

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

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

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

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

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

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

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

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

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

Treasury that it has done so. 
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Project Overview Tab 

ERA2 Recipients use this tab to report on up to three categories of projects associated with their 

ERA2 allocation. 

Beginning on October 1, 2022, ERA2 Recipients that have obligated at least 75 percent of their

total ERA2 allocation for emergency rental assistance and related activities, may use the 

unobligated amounts of their ERA2 allocation to support one or more of three categories of ERA2 

projects described below. See FAQ 46 for more information on this topic. 

ERA2 Recipients that continue to provide emergency rental assistance only will use this tab to 

report on those activities, even if they are not also providing affordable rental housing or eviction 

prevention services in accordance with FAQ 46. 

The following pages provide detailed guidance on the required reporting for each category. 

Three Categories of ERA2 Projects: 

• ERA2 Emergency Rental Assistance Project – this category consists of the grantee’s 

ongoing emergency rental and utility assistance activity as reported in the Q2 2021 

through Q4 2022 quarterly compliance reports. These activities will be considered one 

project for purposes of ERA2 reporting. 

• ERA2 Affordable Rental Housing Project(s) – this project category consists of the ERA2 

Recipient’s uses of ERA2 funds for the development of affordable rental housing per FAQ 

46. Each housing development that is supported with ERA2 funds will be considered a 

separate project for ERA2 reporting. An ERA2 grantee may report on multiple ERA2-

supported affordable rental housing projects in this category.

• ERA2 Eviction Prevention Project(s) – this category consists of the ERA2 Recipient’s 

uses of ERA2 funds to support eviction prevention programs per FAQ 46. Each such 

eviction prevention program receiving ERA2 assistance is considered a separate project 

for ERA2 reporting. For example, an ERA2 grantee that establishes an eviction prevention 

effort that provides services to residents within a specific geography would report that 

effort as one ERA2 Eviction Prevention Project. If the ERA2 grantee establishes another 

effort covering a different geographic area or a separately funded effort covering distinctly 

different services, that effort would be reported under a separate ERA2 Eviction 

Prevention Project. An ERA2 grantee may report on multiple ERA2-supprted eviction 

prevention projects. 

The following pages provide detailed information and guidance on the reporting requirements for 

each of the three categories of ERA2 Projects.
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ERA2 Emergency Rental Assistance Project

Each ERA2 Recipient (“grantee”) must report the following information about its Emergency 

Rental Assistance Project, like what was required on previous ERA2 Quarterly Reports. One 

major difference starting with the Q1 2023 quarterly report is that grantees must now report 

cumulative information for several of the required data points (previously, grantees were required 

to report quarterly data). See below for more details on these requirements.

Required General Information

• Project Name 

• Project ID 

• Cumulative Obligations

• Cumulative Expenditures

• Current Period Obligations

• Current Period Expenditures

• Project Description

• Status of Completion 

• ERA Project Website URL

• Geographic Service Area

• Description of the system for prioritizing assistance for the subject ERA2 emergency 

rental assistance project

• Description of the Recipient’s use of fact-based proxies for determining eligibility for the 

subject ERA2 emergency rental assistance project 

ERA2 grantees must also report additional detailed information about their Emergency Rental 

Assistance project on the “Emergency Rental Assistance Project and Participant Demographic 

Data” tab below.

ERA2 Affordable Rental Housing Project(s) 

As discussed in FAQ 46, beginning on October 1, 2022, ERA2 Recipients that have obligated at 

least 75 percent of their total ERA2 allocation for emergency rental assistance and related 

activities, may use unobligated amounts of their ERA2 allocation to support one or more ERA2 

Affordable Rental Housing Projects. ERA2 grantees that opt to use the ERA2 funds for this 

purpose must report the following information about each such project. ERA2 grantees that do 

not administer Affordable Rental Housing Project(s) should leave this section blank. 

All ERA2 Recipients that use ERA2 funds to administer Affordable Rental Housing Project(s) must 

provide the following: 
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Required General Information

• Project Name

• Project ID

• Cumulative Obligations

• Cumulative Expenditures

• Current Period Obligations

• Current Period Expenditures

• Status of Completion 

• Project Narrative 

Required Project Data 

a. Obligations made in Q4 2022 related to this ERA2 Affordable Rental Housing 

Project(s) 

b. Expenditures made in Q4 2022 related to this ERA2 Affordable Rental Housing

Project(s) 

c. Project Zip Code

d. Project Physical Address

e. Federal Program Alignment. The use of ERA2 funds for an affordable rental housing 

project must align with allowed uses of Federal funds under at least one of the 

following Federal programs. Please identify the primary Federal program from the list 

below.

Low-income Housing Tax Credit (Treasury)

HOME Investment Partnerships Program (U.S. Department of Housing and 

Urban Development (HUD))

HOME-ARP Program (HUD)

Housing Trust Fund Program (HUD)

Public Housing Capital Fund (HUD)

Indian Housing Block Grant Program (HUD)

Section 202 Supportive Housing for the Elderly (HUD)

Section 811 Supportive Housing for Persons with Disabilities (HUD)

Farm Labor Housing Direct Loans and Grants (U.S. Department of Agriculture)

Multifamily Preservation and Revitalization Program (USDA)

f. Besides ERA2, Additional Federal Program Funds Used for this Project, if any 

Low-income Housing Tax Credit (Treasury)

HOME Investment Partnerships Program (U.S. Department of Housing and 

Urban Development (HUD))

HOME-ARP Program (HUD)
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Housing Trust Fund Program (HUD)

Public Housing Capital Fund (HUD)

Indian Housing Block Grant Program (HUD)

Section 202 Supportive Housing for the Elderly (HUD)

Section 811 Supportive Housing for Persons with Disabilities (HUD)

Farm Labor Housing Direct Loans and Grants (U.S. Department of Agriculture)

Multifamily Preservation and Revitalization Program (USDA)

Other. If other, please explain 

g. Is the grantee in compliance with the Federal program regulations and other 

requirements of the Federal program(s) selected in item #e above? (Yes/No) 

In no, provide an explanation 

h. Estimated portion of the total cost of the affordable rental housing project that has 

been/will be paid with the ERA2 funds 

i. Estimated Start of Service of the Project

j. Date of First ERA2 Expenditure on the Project

k. Funding Mechanism(s) Used. Select the financial instrument(s) that are/will be 

utilized to provide ERA2 funds in support of the affordable rental housing project 

• Loan (including no-interest loans and deferred-payment loans)

• Interest subsidy

• Grant

• Other financial arrangement. If other, please explain.

l. Are the ERA2 funds used as gap funding for an existing affordable rental housing 

project? (Yes/No/Other)

If Other, please explain

m. Type of Project. Select the category that most accurately describes the predominant 

objective of the project:

• Rehabilitation

• New Construction

• Preservation

• Operation

n. Number of Rental Units in the Project

o. Number of Rental Units Funded by ERA2

p. Number of Units Serving Very Low-Income Families 

q. Description of Income Limitation on Rental Units Funded by ERA2

r. Development partners (if any) 

s. Is the program limited to specific populations (e.g., elderly, domestic violence 

survivors, etc.)? Please describe.

t. Period of Legally Enforceable Income Limitation for ERA2 Funded Rental Units 

u. Period of Legally Enforceable Income Limitation for any non-ERA2 Funded Rental 

Units
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ERA2 Eviction Prevention Project(s) 

As discussed in FAQ 46, beginning on October 1, 2022, ERA2 Recipients that have obligated at 

least 75 percent of their total ERA2 allocation for emergency rental assistance and related 

activities may use unobligated amounts of the ERA2 funds to support one or more ERA2 Eviction 

Prevention Project. 

The funding of ERA2 Eviction Prevention Project(s) is in addition to uses of ERA2 funds for 

housing stability services which may include eviction prevention services.

ERA2 grantees that opt to obligate ERA2 funds for Eviction Prevention Project(s) must report the 

following information about each such project. ERA2 grantees that do not administer ERA2 

Eviction Prevention Project(s) should leave this section blank. 

Required General Information

• Project Name 

• Project ID 

• Cumulative Obligations

• Cumulative Expenditures

• Current Period Obligations

• Current Period Expenditures

• Project Narrative 

• Administrator of Project

Required Project Data and Demographics

a. Is the ERA2 Eviction Prevention Project an existing eviction prevention program 

previously funded under the housing stability services provision of ERA2? (Yes/No)

If yes, how are you ensuring that the ERA2 Eviction Prevention Project services are 

being provided to very low-income families? 

b. Number of unique participant households that received their initial eviction prevention 

services under this project during the current reporting period.

c. Number of unique participant households that received any amount of eviction 

prevention services under this project cumulatively from award date through the end 

of the reporting period. 

d. Cumulative number of unique participant households that received any amount of 

eviction prevention services under this project cumulative from award date through 

the end of the reporting period broken out by the recipient household income levels 
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as follows: 

- Less than 30% of area median income

- Between 30 and 50% of area median income

- Between 50 and 80% of area median income

e. Cumulative amount of ERA2 funds paid to or for participant households for eviction 

prevention services under this project.

 
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Subrecipients, Contractors, and Direct Payees (Beneficiaries) Tab 

This is the first of three reporting tabs where each ERA2 Recipient must report detailed cumulative 

information about its administration of the financial components of the subject ERA2 award. The 

information reported in the three tabs is required by the Treasury Office of Inspector General for 

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

Recovery Oversight Committee, in keeping with Federal Law.

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

contractors, and direct payees (beneficiaries) to which it obligated a total of $30,000 or more of 

ERA2 funds since the date of receipt of the ERA2 award. (Note: “direct payees” includes ERA2 

beneficiaries such as corporate landlords and utility providers, who are not individual tenants or 

unincorporated small landlords.) The required information about these entities, which Treasury 

uses for reporting to FSRS.gov and other purposes, is as follows:

• UEI or TIN Number 

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

• Legal Name

• POC Email

• Address

• City 

• State

• Zip and Zip+4

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

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

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

beneficiary.)

As explained in the January 24, 2022, Special Guidance, ERA2 Recipients must create direct 

payee records for all businesses, corporations or non-profits that receive a total (cumulative) 

amount of ERA benefits valued at $30,000 or more. However, ERA2 Recipients are not required 

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

small landlords, regardless of the amount of the ERA2 benefit payment. 

Please see Appendix 9, Scenarios on Reporting an ERA Recipient’s Allocations of ERA2 funds 

to Subrecipients, Contractors and Direct (Beneficiaries) for more information and examples that 

illustrate the requirements for ERA2 Recipient reporting on obligations and expenditures. 
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Subawards, Contracts, and Direct Payments Tab 

This is the second of three reporting tabs where each ERA2 Recipient is required to report detailed 

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

Each ERA2 Recipient must report on all subawards, contracts and direct payments for which it 

has obligated a total of $30,000 or more in ERA2 funds since receipt of the ERA2 award. 

This includes reporting on all obligations of $30,000 or more for direct payments made to 

beneficiaries that are businesses, corporations, and non-profits. (This does not require reporting 

of obligations made for direct payment to beneficiaries that are individuals (tenants) or 

unincorporated small landlords.) 

The required information includes:

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

• Type of Entity for Payment

• Place of performance address

• Place of performance city

• Place of performance state

• Place of performance country

• Place of performance zip and zip+4

• Subaward, Contract or Direct Payment Number (to be provided by the ERA2 Recipient)

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

• Amount obligated

• Subaward Date

• Performance start date

• Performance end date

• Narrative description of the subaward, contract or direct payment and the underlying use 

of ERA2 funds.

As explained in the January 24, 2022, Special Guidance, ERA2 Recipients are not required to 

create records for amounts obligated for its direct payments of ERA2 benefits awarded to 

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

ERA2 benefit payment. These payments would be reported in aggregate in the “Payments to 

Individuals” section.

However, ERA2 Recipients must create direct payment records for businesses, corporations, and 

non-profit entities to which the ERA2 Recipient awards ERA2 benefits totaling a cumulative 

amount of $30,000 or more. 

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

ERA2 Recipient’s reporting on its obligations and expenditures and its subrecipient’s 

expenditures. 
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Expenditures Tab 

This is the third of three reporting tabs where each ERA2 Recipient is required to report detailed 

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

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

ERA2 Recipient’s reporting on its obligations and expenditures and its subrecipient’s 

expenditures. 

Expenditures Associated with the ERA2 Recipient’s Subawards, Contracts and 

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

The ERA2 Recipient must report the following information for all expenditures associated 

with its subawards, contracts and direct payments for which it had obligated a cumulative 

amount of $30,000 or more. (These subawards, contracts are recorded via the Recipient 

Subawards, Contracts, and Direct Payments tab.) 

• Subaward, Contract or Direct Payment number (the ERA2 Recipient’s internal

number reported in previous screens) 

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

(expenditure) (only beneficiaries that are businesses, corporations, or non-profit 

entities, not individuals (tenants) or unincorporated small landlords) 

• Expenditure Start and End date

• Expenditure amount

• Expenditure description (if Administrative Cost)

• Expenditure Category (allowed ERA2 Expenditure categories are listed here):

o Financial Assistance: Rent

o Financial Assistance: Rental arrears

o Financial Assistance: Utility/home energy costs

o Financial Assistance: Utility/home energy costs arrears

o Other housing costs 

o Housing Stability Services Costs

o Affordable Rental Housing Costs

o Eviction Prevention Services Costs

o Administrative Costs

Total of all Obligations and Total of all Expenditures Associated with the ERA2 

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

$30,000 

Each ERA2 Recipient must report the totals (aggregates) of all obligations and of all 

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

$30,000.
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Each ERA2 Recipient must categorize and report the above aggregate amounts (obligation 

and expenditure amounts) by combinations of the authorized ERA2 expenditure categories 

listed above and the three authorized transaction types. 

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

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

may be particularly helpful for ERA2 Recipients who manually key-in these data points.

ERA2 Recipient Obligations and Expenditures (Payments) to Individuals 

(Beneficiaries) 

Each ERA2 Recipient must report the total (aggregate) amounts of all ERA2 funds that were 

obligated and expended (paid) to individuals (beneficiaries) for each of the allowable 

expenditure categories. The amounts to be reported include direct payments to beneficiaries 

who are individuals (tenants) and beneficiaries who are unincorporated small landlords. 

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

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

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

points.

ERA2 Emergency Rental Assistance Project Data and Participant Demographics Tab 

Each ERA2 grantee must report the following information on its ERA2 Emergency Rental 

Assistance Project. The required data are the same as was required for previous ERA2 quarterly 

compliance reports, with the exception that grantees must now report cumulative information 

rather than quarterly data. Grantees must continue to report certain data elements by Race, 

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

Appendix 3 for details on the required demographic categories. 

a. Cumulative Number of Unique Households that Completed and Submitted an 

Application for ERA2 Assistance.

Definition: The cumulative number of unique households that submitted a complete 

application, as reasonably determined by the Recipient, for ERA assistance as of the 

end of the current reporting period. The phrase “unique households” means that each 

household applying for assistance should be counted only once, including where 

applicants applied multiple times over the program period. The Recipient must report 

the number of unique households for whom the ERA2 Recipient received a completed 

application between the date of receipt of the ERA2 award and the end of the current 

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

ethnicity, and gender of the primary applicant for assistance. 
Emergency Rental Assistance Program (ERA2)

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21

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

i. Cumulative Number of Unique Households that Received ERA2 

Assistance 

Definition: The cumulative number of unique participant households whose 

rent, rental arrears, utility/home energy payments, utility/home energy 

arrears, or other expenses related to housing were fully or partially paid under 

the subject ERA2 Project between the date of receipt of the ERA2 award and 

the end of the current reporting period.

The Recipient must report the cumulative number of unique households that 

received ERA2 assistance of any type and of any dollar amount under the 

subject ERA2 Project since receipt of the ERA2 award. The Recipient must 

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

of the primary applicant for assistance. 

ii. Number of Unique Households that Received their Initial ERA2 

Assistance in the Current Quarterly Reporting Period

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

rent, rental arrears, utility/home energy payments, utility/home energy 

arrears, or other expenses related to housing were fully or partially paid for 

the first time under the subject ERA2 Emergency Rental Assistance project 

during the quarterly reporting period.

The Recipient must report the number of unique households that received

any ERA assistance of any type for the first time under the ERA2 Emergency 

Rental Assistance project in the quarterly reporting period. The Recipient 

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

primary applicant for assistance.

c. Cumulative Number of Households that Received ERA2 Assistance by Type 

Each ERA2 Recipient must report the cumulative number of unique households that 

received any type of ERA2 Financial Assistance as listed below, between the date of 

receipt of the ERA2 award and the end of the current reporting period. 

For each of the five types of ERA2 Financial Assistance listed below, Recipients will 

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

assistance since receipt of the ERA2 award. Count each household only one time for 

a given type of assistance, regardless of whether the household had received that type 

of assistance multiple times. For example: where the ERA2 Project made a rent 

payment for a participant household and made a utility/home energy assistance 

payment for the same participant household, the grantee should report this as one 
Emergency Rental Assistance Program (ERA2)

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22

household receiving rent assistance and one household receiving utility/home energy 

assistance. Similarly, where the ERA2 Project paid two utility/home energy payments 

to the same participant household, the Recipient should report this as one household 

receiving utility/home energy assistance.

i. Rent 

Definition: The cumulative number of unique participant households that 

received (or whose landlord was paid) at least one rent payment of any 

dollar amount under the subject ERA2 Project between the date of receipt 

of the ERA2 award and the end of the current reporting period. 

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

and gender of the primary applicants for assistance.

ii. Rental Arrears 

Definition: The cumulative number of unique participant households that 

received (or whose landlords were paid) a payment of any dollar amount for 

rental arrears under the subject ERA2 Project between the date of receipt 

of the ERA2 award and the end of the current reporting period. 

The Recipient must also report the cumulative number broken out by the 

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

iii. Utilities/Home Energy Costs 

Definition: The cumulative number of unique participant households that 

received (or whose utility/home energy provider was paid) any dollar 

amount for any portion of at least one utility or home energy bill under the 

subject ERA2 Project between the date of receipt of the ERA2 award and 

the end of the current reporting period. 

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

and gender of the primary applicants for assistance. 

iv. Utilities/Home Energy Arrears 

Definition: The cumulative number of unique participant households that 

received (or whose utility/energy provider was paid) any dollar amount for 

utility/home energy arrears under the subject ERA2 Project between the 

date of receipt of the ERA2 award and the end of the current reporting 

period. 

The Recipient must also report the cumulative number broken out by the 

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

v. Other Expenses Related to 

Housing 

Definition: The cumulative number of unique participant households that 
Emergency Rental Assistance Program (ERA2)

Reporting Guidance

23

were paid any dollar amount for other approved housing expenses 

(Including eviction prevention/diversion assistance not provided under a 

separate ERA2 Eviction Prevention Project under the subject ERA2 Project 

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

energy costs arrears) between the date of receipt of the ERA2 award and 

the end of the current reporting period. The Recipient must also report the 

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

applicants for assistance. 

d. Housing Stability Services 

Definition: The cumulative number of unique participant households that received 

housing stability services under the subject ERA2 Project between the date of 

receipt of the ERA2 award and the end of the current reporting period. This 

includes housing stability services provided directly by the Recipient or by any 

subrecipients or contractors.

e. Cumulative Number of Unique Participant Households at Certain Income 

Levels 

Each ERA2 Recipient must report the cumulative number of unique ERA2 participant 

households that were paid any dollar amount for at least one of the following: rent, 

rental arrears, utilities/home energy costs, utility/home energy arrears, or other 

expenses related to housing, between the date of receipt of the ERA2 award and 

the end of the current reporting period, by the following ranges of household income 

levels: 

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

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

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

iv. Total number of unique recipient households whose income eligibility was 

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

v. Total number unique of recipient households whose income eligibility was 

determined using a fact-based proxy (#)

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

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

heading for “Access Individual Income Limits Areas” at 

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

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

Assistance Program page. 

The numbers reported for group iv. and v. above should only include households 

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

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

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

ERA2 Recipient should categorize participants into an AMI category wherever they 
Emergency Rental Assistance Program (ERA2)

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have sufficient information to do so, even though the ERA2 Recipient used a proxy 

to determine income eligibility. 

Each ERA2 Recipient must report cumulative numbers of unique participant 

households in each of the five income categories who received ERA2 assistance 

between the date of receipt of the ERA2 award and the end of the current 

reporting period. Each ERA2 Recipient must also report the cumulative numbers 

of unique participant households in each income category broken out race, 

ethnicity, and gender of the primary applicants for assistance.

f. Cumulative Amount of ERA2 Award Funds Paid to or for Participant 

Households 

Definition: The cumulative dollar amount of ERA2 award paid under the ERA2 

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. This does not include funds paid for Housing Stability 

Services.

Each ERA2 Recipient must report the cumulative amount paid between the date of 

receipt of the ERA2 award and the end of the current reporting period. The Recipient 

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

the primary applicants for assistance.

g. Average Number of Months of Rent, Rent Arrears, Utility/Home Energy 

Payments, and Utility/Home Energy Arrears Covered for Each Participant 

Household

Each ERA2 Recipient must calculate and report the following averages covering 

the period from the date of receipt of the ERA2 award to the end of the current 

reporting period:

i. Average number of months of rent or utility/home energy payments covered 

for each participant household (provide cumulative participant demographic 

data).

ii. Average number of months of prospective rent covered for each participant 

household over the award period of performance (provide cumulative 

participant demographic data). 

iii. Average number of months of rent arrears covered for each participant 

household over the award period of performance (provide cumulative 

participant demographic data). 

iv. Average number of months of prospective utility/home energy costs 

covered for each participant household over the award period of 

performance (provide cumulative participant demographic data). 

v. Average number of months of utility/home energy cost arrears covered for 

each participant household over the award period of performance (provide 

cumulative participant demographic data). 
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Amounts Approved for Payment (Obligated) and Amounts Paid (Expended) 

Each ERA2 Recipient must report the cumulative amount approved (obligated) and 

cumulative amount paid (expended) for assistance to households and for administrative 

expenses under the subject ERA2 Project. This includes all amounts obligated and 

expended by the ERA2 Recipient and its subrecipients and contractors, as applicable. 

h. Cumulative Amount of ERA Award Funds Paid (Expended) for Administrative 

Expenses as of the end of the Reporting Period

Definition: The cumulative amount of the ERA2 award the ERA2 Recipient (and its 

subrecipients and contractors, as applicable) expended for administrative 

expenses between the date of receipt of the ERA2 award and the end of the 

current reporting period. 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. 

i. Cumulative Amount of ERA2 Award Funds Approved (Obligated) for 

Administrative Expenses as of the end of the Reporting Period

Definition: The cumulative amount of the ERA2 award the ERA2 Recipient (and its 

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

administrative expenses between the date of receipt of the ERA2 award and the 

end of the current reporting period. This does not include amounts obligated for 

housing stability services. While ERA2 Recipients may use an equivalent definition 

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

the amount of administrative expense the ERA2 Recipient has agreed to pay 

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

contract. 

j. Cumulative Amount of the ERA2 Award Funds Paid (Expended) for Housing 

Stability Services 

Definition: Cumulative amount of the ERA2 award the ERA2 Recipient (and its 

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

services (including eviction prevention/diversion) between the date of receipt of the 

ERA2 award and the end of the current reporting period. 

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

delivery of the good(s) must have occurred.

k. Cumulative Amount of the ERA2 Funds Approved (Obligated) for Housing 

Stability Services 

Definition: Cumulative amount of the ERA2 award the ERA2 Recipient (and its 

subrecipients and contractors, as applicable) approved (obligated) for housing 
Emergency Rental Assistance Program (ERA2)

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26

stability services (including eviction prevention/diversion) between the date of 

receipt of the ERA2 award and the end of the current reporting period. 

Note: This amount is separate and distinct from the amounts of ERA2 funds the 

ERA2 Recipient obligated for a ERA2 Eviction Prevention Project as discussed in 

FAQ 46. 

While ERA2 Recipients may use an equivalent definition contained in existing policies and 

procedures, the amount obligated should reflect the amount of assistance the Recipient has 

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

contract. 

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

Above Must be Less than or Equal to the Federal Award Amount --The amount an ERA2

Recipient reports as obligated or expended by ERA2 financial assistance type (for example, rent, 

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

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

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

subtotal of total obligations and total expenditures.

Performance & Financial Reporting Tab 

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

transparency around use of ERA2 award funds for the public consistent with 2 CFR 200; to enable 

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

requirements. 

Performance Reporting

Current Performance Narrative

Each ERA2 Recipient must provide a brief narrative of 12,000 characters (2,000 words) or less 

describing the cumulative performance and accomplishments of the subject ERA2 Project. The 

narrative should support the performance and demographic data submitted and must include the 

following information: 

• Activities implemented and notable achievements to date

• Planned activities 

• 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.
Emergency Rental Assistance Program (ERA2)

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Narrative on Effective Practices

Each ERA2 Recipient may provide a brief narrative of 3,500 characters (500 words) or less

describing effective practices for administering ERA2 programming to share with the ERA 

community.

Financial Reporting

Beginning with the Q4 2023 report, each ERA2 Recipient must provide the following financial 

data as of the end of the current quarter. The following are required Federal Standard Form SF425 data elements. Please see the SF-425 guidance for additional information, if needed. 

• Cash Receipts (SF-425 Item 10a)

• Cash Disbursements (SF-425 Item 10b)

• Cash on Hand (SF-425 10c)

• Total Federal funds authorized (SF-425 Item 10d)

• Federal share of expenditures (SF-425 Item 10e)

• Federal share of unliquidated obligations (SF-425 Item 10f)

• Total Federal Share (Sum of SF-425 items 10e and 10f)

• Unobligated balance of Federal Funds (SF-425 Item 10d minus 10g)

Each ERA2 Recipient must also provide the following quarterly financial data:

• Current Quarter Obligations

• Current Quarter Expenditures

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

ERA2 used for administrative costs. See Appendix 8 for more information on uses of ERA funds 

for these costs. All recipients are permitted to charge both direct and indirect costs to their ERA2

awards. Recipients that elect to charge indirect costs to the ERA2 award must provide a copy of 

its current negotiated indirect cost rate agreement in the designated upload section of the online 

form. If a cost rate agreement does not exist, the Recipient must provide a written notification that 

it elected to use the de 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 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 
Emergency Rental Assistance Program (ERA2)

Reporting Guidance

28

only report to Treasury in their ERA Quarterly Reports on expenditures and obligations related to 

their ERA2 award received from Treasury. Treasury encourages recipients to identify amounts 

and describe contributions from other federal, state, or local programs in a comment field in future 

quarterly and monthly submissions.

ERA2 Emergency Rental Assistance Project Participant Household Payment Data 

File (PHPDF)

The Participant Household Payment Data File (PHPDF) is a required component of each ERA 

quarterly report. Beginning with the Q1 2023 Report, ERA2 Recipient must submit a single 

cumulative PHPDF file containing information from the program inception through the current 

reporting period in each reporting period. Each quarterly submittal will replace all PHPDF data 

previously submitted. This will allow you to submit current period data and revisions to prior period 

data each reporting period. Please may do so with the file name PHPDF_ERA2-

XXXX_Cumulative.csv.

ERA2 Recipients must use a Treasury template for providing the PHPDF. The template is 

available for download from the “Bulk Upload Templates and Instructions” tab of Treasury’s portal.

Treasury’s portal will enable ERA2 Recipients to securely upload the data file as part of each 

Quarterly Report. ERA2 Recipients should take care to never include beneficiary names or social 

security numbers in the file submission. ERA2 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. 

Any recipient that does not upload the PHPDF for submission with this quarterly report must 

provide an explanation in the comment box below with a timeframe for when the file will be 

submitted.
Emergency Rental Assistance Program (ERA2)

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Each ERA2 Recipient should include the physical address of the participant household

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

received the payment. 

Recipients should not provide information about payments made to Housing Stability 

Service providers or about payments made for Administrative Costs. 

Figure 3 

Required Participant Household Payment Data File Elements

All ERA2 Recipients must provide a Participant Household Payment Data File containing 

details on each payment made to each unique participant household that receiving, either

directly or indirectly, a disbursement of ERA2 funds from the subject ERA2 Emergency Rental 

Assistance Project over the entire award period of performance: 

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

Box)

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

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

Expenses Provider)

• Category of ERA2 Financial Assistance provided (Rent; Rental Arrears; Utilities/Home 

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

Expenses) 

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

please report the predominant category for the payment 

• Amount of payment

• Date of the payment 

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

household’s application / records, as appropriate) 

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

Start Date and leave the End Date field blank. 
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To the extent that the ERA2 Recipient made multiple payments to assist tenants at the 

same address, the Recipient should include multiple data entries per household. See the 

following two scenarios for more information: 

a) When an ERA2 Recipient makes a rental payment and a separate utility/home 

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

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

b) When an ERA2 Recipient makes one payment to a landlord for the current rent 

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

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

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 report via the portal. Note that the 

certification will be the last step in the Recipients’ submission process for submitting a quarterly 

report. 

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

authorized to certify and submit an ERA Quarterly Report the portal will display the name, title, 

phone, and email address of the currently person who is current logged-in to the system.

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

Representative, the logged-in individual should save and log-off the portal, then have an 

authorized ERA2 Account Administrator or ERA2 Authorized Representative for Reporting sign 

in to officially certify and submit the quarterly report.
Emergency Rental Assistance Program (ERA2)

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Appendices 

Appendix 1 – Quarterly Reporting Elements 

Table A-2 

ERA2 Recipients

Required Reporting Elements for ERA Quarterly Reports 

effective with the Q1 2023 Report

Guidance 

Section / Portal 

Tab

Reporting Item Requirements all 

ERA2 Recipients

Recipient Profile All components listed within section / portal tab Required

Project Overview All components listed within section / portal tab Required

Emergency 

Rental 

Assistance 

Project

All components listed within section / portal tab Required

Affordable 

Rental 

Assistance 

Project(s)

All components listed within section / portal tab Required if the ERA2 

administers an ERA2 

Affordable Rental 

Housing Project

Eviction 

Prevention 

Project(s)

All components listed within section / portal tab Required if the ERA2 

administers an ERA2 

Eviction Prevention 

Project

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
Emergency Rental Assistance Program (ERA2)

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Guidance 

Section / Portal 

Tab

Reporting Item Requirements all 

ERA2 Recipients

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 

their eligibility for other federal benefit 

programs

Required, including 

demographic data 

breakdown

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:

Cash Receipts (SF-425 Item 10a)

Cash Disbursements (SF-425 Item 10b)

Total Federal funds authorized (SF-425 Item 

10d)

Federal share of expenditures (SF-425 Item 

10e)

Federal share of unliquidated obligations (SF425 Item 10f)

Total Federal Share (Sum of SF-425 items 10e 

and 10f)

Unobligated balance of Federal Funds (SF-425 

Item 10d minus 10g)

Required 
Emergency Rental Assistance Program (ERA2)

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Guidance 

Section / Portal 

Tab

Reporting Item Requirements all 

ERA2 Recipients

Current Quarter Obligations

Current Quarter Expenditures

Participant Household Payment Data File Required 

Report 

Certification and 

Submission

Certify and Submit Required 
Emergency Rental Assistance Program (ERA2)

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Appendix 2 – ERA2 Program Terminology

Who is a ERA2 Recipient / Grantee?

A Recipient (also referred to as a Prime Recipient) is an entity that received an ERA2

award directly from Treasury pursuant to section 3201 of the American Rescue Plan Act

(ARPA): 

Recipients / Grantees of ERA2 Awards:

• All 50 States

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

• The District of Columbia

• U.S. Territories 

What is an ERA2 award? 

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

What is a Subrecipient in the context of ERA2 Reporting?

For the purposes of 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 ERA2 reporting?

For the purposes of ERA2 reporting, Beneficiaries are entities or individuals that receive 

direct payments from the ERA2 Recipient / grantee or its Subrecipient(s). Beneficiaries 

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

housing expenses (e.g., for internet services and hotel stays).

What are ERA2 Financial Services in the context of ERA2 program reporting?

Financial Services are payments of ERA2 funds by an ERA2 Recipient / grantee or its 

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

energy assistance arrears of the ERA program participant households.

What are Housing Stability Services in the context of ERA2 program reporting?

Housing Stability Services are services for which the ERA2 Recipient / grantee or its

Subrecipient(s) use(s) ERA2 funds to pay a third party that provides housing assistance 

services for a participant household.

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

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

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

ERA Recipient / grantee may rely on such an attestation from the applicant if the ERA2

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

such as reliance on data regarding average incomes in the household’s geographic area.
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What is an obligation?

For purposes of ERA2 reporting, an obligation is a commitment to pay a third party with 

ERA2 award proceeds based on a contract, subaward, direct payment, or other 

arrangement.

What is an expenditure?

For purposes of ERA2 reporting, an expenditure is the amount that has been incurred as 

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

the entity). 

What is a contract?

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

services.

What is a direct payment?

A direct payment is a disbursement by the ERA2 Recipient (with or without an existing 

obligation) to an entity or individual that is not associated with a contract or subaward.

Examples of direct payments are a benefit payment the ERA2 Recipient makes to a 

household/tenant, a landlord, a utility provider, or a payment the ERA2 Recipient makes 

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

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

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

the contract or subaward will be accomplished.

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

subaward?

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

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

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

What is the ERA2 Recipient’s / Grantee’s designated ERA2 Authorized 

Representative for Reporting? 

The ERA2 Recipient’s designated Authorized Representative for Reporting is the

individual designated by the ERA2 Recipient / Grantee as having authority to certifying 

and submit official reports on behalf of the Recipient (a governmental entity administering 

the specific ERA2 award).

What is the ERA2 Recipient’s / Grantee’s designated ERA2 Point of Contact for 

Reporting?

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

designated by the ERA2 Recipient / grantee who is responsible for receiving official 

Treasury notifications about program reporting including alerts about upcoming reporting, 

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

for completing the reports for the Recipient / grantee.

What is a Redirect of Award Funds?
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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 ERA2 Project Participants 

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

(aggregate) counts of the number of ERA2 Project participants over several factors such as the 

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

of authorized ERA2 assistance, so forth in each quarterly report. These ERA2 Recipients must 

also report the figures disaggregated by three demographic characteristics of the head of each 

participating household. The primary demographic characteristics – race, ethnicity, and 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 ERA2 Recipient / Grantee data collection and 

reporting.

Allowed Expenditure Categories

• Financial Assistance: Rent

• Financial Assistance: Rental arrears

• Financial Assistance: Utility/home energy costs

• Financial Assistance: Utility/home energy costs arrears

• Financial Assistance: Other housing costs

• Housing Stability Services Costs

• Affordable Rental Housing Costs

• Eviction Prevention Services Costs

• Administrative Costs

Payee Types

• Tenant

• Landlord or Owner

• Utility / Home Energy Service Provider

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

Recipients 

Background Information

• Guidance including Frequently Asked Questions and Fact Sheets

Administration and Compliance

• ERA2 Award Terms and Conditions which include important details for Recipients such 

as: Allowable uses of funds; Allowable administrative costs; Reporting; Maintenance of 

and Access to Records; Compliance with Applicable Laws and Regulations and other 

topics (this list of topics is only illustrative of topics covered in the Award Terms and 

Conditions).

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

• Regulatory Requirements under the Uniform Guidance (2 CRF Part 200): The ERA2 

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

instances, Recipients should review the Uniform Guidance requirements applicable to its 

use of ERA2 award funds. Recipients should consider how and whether certain aspects 

of the Uniform Guidance apply. 

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

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

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

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

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

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

single audit submissions. 

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

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

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

receiving Federal financial assistance from the Treasury do not deny benefits or services, 

or otherwise discriminate on the basis of race, color, national origin (including limited 

English proficiency), disability, age, or sex (including sexual orientation and 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, 
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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 – Formerly Required ERA2 Monthly Reports

ERA2 Recipients were required to submit brief monthly reports through June 30, 2022. This 

requirement is subject to change and Treasury may require submission of additional Monthly 

Reports.

The required monthly consist of two data elements as described below. Recipients must submit 

the monthly reports via the Treasury portal by the 15th day of the month following the reporting 

period.

Required ERA2 Monthly Reporting Data Elements and Definitions

Equivalent on 

Quarterly Report

Element Definition

See “Project Data 

and Participant 

Demographics” Tab

Number of Unique 

Households that Received 

ERA2 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 ERA2 award in the 

reporting period. This number should 

capture all previously-approved 

applicants receiving assistance from 

[month day 1 – month day 30, 20XX], 

as well as new applicants approved 

in the month with assistance 

received and/or paid in from [month

day 1 – month day 30, 20XX].

Please enter “0” if the grantee has 

not experienced any new activity on 

this data element during [month day 

1 – month day 30, 20XX] reporting 

period.
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Required ERA2 Monthly Reporting Data Elements and Definitions

Equivalent on 

Quarterly Report

Element Definition

See “Project Data 

and Participant 

Demographics” Tab

Total Amount of ERA2 Award 

Funds Paid to or for 

Participant Households in the 

Reporting Period

The total dollar amount of ERA2

award funds paid under the ERA2

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 ERA2 award funds for 

administrative expenses.

Under ERA2, not more than 15 percent of the amount paid to a grantee may be used for 

administrative costs attributable to providing financial assistance, housing stability services, and 

other affordable rental housing and eviction prevention activities.

For ERA2, any direct and indirect administrative costs must be allocated by the grantee 

accordingly for the provision of financial assistance, housing stability services, and other 

affordable rental housing and eviction prevention activities. As required by the applicable statutes, 

not more than 10 percent of funds received by a grantee may be used to provide eligible 

households with housing stability services (discussed in FAQ 23). To the extent administrative 

costs are not readily allocable to one or the other of these categories, the grantee may assume 

an allocation of the relevant costs of 90 percent to financial assistance and 10 percent to housing 

stability services.

Grantees may apply their negotiated indirect cost rate to the award, but only to the extent that the 

total of the amount charged pursuant to that rate and the amount of direct costs charged to the 

award does not exceed 15 percent of the amount of the award for ERA2.

Please see Treasury’s ERA Frequently Asked Questions (FAQs) under the Guidance section on 

the Emergency Rental Assistance Program page for more information on administrative expenses 

and other important topics. 
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Appendix 8 – Background on Annual Civil Rights Compliance and Reporting 

Treasury will request information on each Recipients’ compliance with Title VI of the Civil Rights 

Act of 1964 (Title VI) on an annual basis. This information may include a narrative describing the 

Recipient’s compliance with Title VI, along with other questions and assurances. Treasury 

currently plans to require this additional information as part of one the scheduled quarterly reports. 

Treasury will provide additional instructions and guidance on requirements for the Civil Rights 

reporting as it become available. This collection does not apply to Tribal Governments.

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

Treasury are required to meet legal requirements relating to nondiscrimination and 

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

receiving Federal financial assistance from the Treasury do not deny benefits or services, or 

otherwise discriminate on the basis of race, color, national origin (including limited English 

proficiency), disability, age, or sex (including sexual orientation and 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 

Reporting the ERA2 Recipient’s Allocations of ERA2 funds to Subrecipients, Contractors 

and Direct Payees (Beneficiaries)

Each ERA2 Recipient must report on its uses of ERA2 funds. This includes reporting on all the 

Recipients’ obligations to subrecipients, contractors and direct payees and the associated 

expenditures on subawards, contracts and direct payments.

In general, each ERA2 Recipient must report the following information for each of its ERA2

awards (ERA2 Project) in the reporting quarter.

1. The ERA2 Recipient’s obligations of $30,000 or more and related expenditures.

a. Subawards (issued to Subrecipients) by the Prime Recipient valued at $30,000 

or more

i. Obligations (individually reported as applicable) on the Subrecipients, 

Contractors and Beneficiaries Tab 

ii. Related expenditures (individually reported) made by the subrecipient on 

the Expenditures Tab under the Expenditures Associated with the ERA2

Recipient’s Subawards, Contracts and Direct Payments Valued at 

$30,000 or More section.

b. Contracts (issued to Contractors) by the Prime Recipient valued at $30,000 or 

more.

i. Obligations (individually reported as applicable) on the Subrecipients, 

Contractors and Beneficiaries Tab

ii. Related expenditures (individually reported) made by the contractor on 

the Expenditures Tab under the Expenditures Associated with the ERA2

Recipient’s Subawards, Contracts and Direct Payments Valued at 

$30,000 or More section.

c. Direct Payments (including direct payments issued to Beneficiaries) by the Prime 

Recipient valued at $30,000 or more (not including benefit payments to 

individuals who tenants or unincorporated small landlords, regardless of the 

amount).

i. Obligations (individually reported) on the Subrecipients, Contractors and 

Direct Payments Tab

ii. Related Expenditures will be the same as the obligation amount. This will 

be reported on the Expenditures Tab under the Expenditures Associated 

with the ERA2 Recipient’s Subawards, Contracts and Direct Payments 

Valued at $30,000 or More section.
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2. For subawards, contracts and direct payments to direct payees (including to 

beneficiaries) valued at less than $30,000, report the aggregate amount of all obligations 

and aggregated amount of all expenditures. This reporting must be performed up to 24 

times (reported by 8 Expenditure Category types across 3 Aggregate Types). This will 

be reported on the Expenditures Tab under the Total of all Obligations and Total of all 

Expenditures Associated with the ERA2 Recipient’s Subawards, Contracts, and Direct 

Payments Valued at Less than $30,000 section.

3. For all direct payments to individuals (including individuals (tenants) or unincorporated 

small landlords), report the aggregate amount of all obligations and aggregate amount 

of all expenditures. This reporting must be performed up to 8 times (reported by 8 

Expenditure Category types). This will be reported on the Expenditures Tab under the 

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

section.

The following brief examples present separate scenarios in which an ERA2 Recipient obligates 

funds to a Subrecipient, Contractor or Beneficiary and records the associated expenditures. In 

general, the scenarios illustrate the steps of creating Subrecipient, Contractor and Beneficiary 

records; recoding the obligating the ERA2 funds via a corresponding subaward, contract or direct 

payment; and recording the expenditure of the funds and required details on the appropriate 

Treasury portal screen.

Each scenario presents a brief statement of the reporting requirement for each transaction and a

bulleted list of required actions for reporting the required details on the Treasury portal screens 

(or by using the bulk upload functionality).

EXAMPLE 1

State A (the ERA2 Recipient) issues a subaward in the amount of $1,000,000 to Blue County 

on February 22, 2021 

REPORTING REQUIREMENT 

The ERA2 Recipient must create a Subrecipient record and a Subaward record in Treasury’s 

portal when it obligates $30,000 or more of ERA2 funds via a subaward, contract, or direct 

payment. It must record this information in the quarter when it obligated the ERA2 funds.

ACTION REQUIRED 

• State A must create a Subrecipient Record for Blue County on the “Subrecipient, 

Contractor, Direct Payee” tab in Treasury’s portal. It must use the “Subaward, Contract, 
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Direct Payment” tab to create a subaward record {Subaward A} and record the 

$1,000,000 obligation issued to Blue County. 

• Note, State A may opt to provide the required information via the bulk upload function 

in Treasury’s portal.

EXAMPLE 2

State A modifies the pre-existing subaward with Blue County with an additional 

$10,000,000 obligation on May 1, 2021

REPORTING REQUIREMENT 

The ERA2 Recipient must record modifications to existing subawards, contracts, and direct 

payments in Treasury’s portal in the quarter when it made the modification. 

ACTION REQUIRED 

• State A has previously created a Subrecipient Record for Blue County in the earlier

quarter. Therefore, there is no need for it to re-enter the information about Blue County 

or modify the existing Subrecipient Record in any way (unless there was a change to 

Blue County’s profile information).

• State A must record the additional $10,000,000 obligated to Blue County by updating 

the existing {Subaward A} record associated with the original Blue County obligation on 

the “Subawards, Contracts and Direct Payments” tab. The State updates the existing 

{Subaward A} by updating the obligation amount. Treasury’s portal will reflect a total 

subaward amount of $11,000,000 under {Subaward A} for Blue County for Q1 and Q2. 

EXAMPLE 3 

State A pays Jane Jones $5,000 for professional consulting services on March 15, 

2021. The services were provided from March 1 through March 15.

REPORTING REQUIREMENT

The ERA2 Recipient must report the payment for Ms. Jones’ services among the aggregate 

expenditures for contracts less than $30,000.
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ACTION REQUIRED 

• Given that the $5,000 fee paid to Jane Jones for consulting services is less than 

$30,000, State A does not create a record for the “Contractor” Jane or for the 

associated “Contract” for this expenditure. 

• State A must record the $5,000 payment to Jane Jones for the consulting services 

using the “Aggregate Expenditures Associated with Subawards, Contracts or Direct 

Payments less than $30,000” screen in the Expenditures tab. State A characterizes 

the expenditure category as “Administrative Cost” and will record both the obligation 

and expenditure in aggregate. 

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.

EXAMPLE 4 

Blue County paid $350,000 in ERA2 funds to beneficiaries for rent payments in the month of 

March. The entire $350,000 in rent payments is in the form of payments less than $30,000 to 

individuals who are tenants or unincorporated small landlords. These expenditures are 

associated with State A’s $1,000,000 subaward issued to Blue County on February 22, 2021.

REPORTING REQUIREMENT

The ERA2 Recipient must record its Subrecipients’ expenditures of ERA2 funds quarterly. 

Recording the expenditures links the expenditures to the associated subaward and to the 

related obligations under the subaward.

ACTION REQUIRED 

• State A must report Blue County’s expenditure of $350,000 using the “Expenditures 

Associated with the ERA2 Recipient’s Subawards, Contracts and Direct Payments 

Valued at $30,000 or More” screen and selecting “Financial Assistance: Rent” as the 

expenditure category in the “Expenditures” tab. 

• State A must associate this expenditure with {Subaward A} by providing the 

appropriate Subaward ID or Subaward Number for Blue County. 

• State A must also report the expenditure start and end dates.

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.
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EXAMPLE 5 

Blue County issued a $50,000 contract with Legal Services Office, a local nonprofit, on April 

5 for six months of work providing Housing Stability Services as part of State A’s ERA2 

Project. On August 15, Blue County paid Legal Services $18,000 for its work in over the 

period April, May, and June. 

REPORTING REQUIREMENT

An ERA2 Recipient is required to report its obligations associated with its First Level 

Subrecipients only, with no reporting on obligations made by subrecipients to second-level 

entities. However, ERA2 Recipients must report First Level Subrecipient’s expenditures. In 

this scenario, Blue County is a First Level Subrecipient. Therefore, State A must report on 

Blue County’s expenditures concerning its contracted services from Legal Services Office. 

5a) Blue County contracted with Legal Services for $50,000 on May 5

ACTION REQUIRED

• State A does not create records for Blue County’s contract with Legal Services.

• State A must report Blue County’s expenditure of $18,000 using the “Expenditures 

Associated with the ERA2 Recipient’s Subawards, Contracts and Direct Payments 

Valued at $30,000 or More” screen and selecting “Housing Stability Services” as the 

expenditure category in the “Expenditures” tab

• State A must associate this expenditure with {Subaward A} by providing the 

appropriate Subaward ID or Subaward Number for Blue County. 

• State A must also report expenditure start and end dates.

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.

5b) Blue County pays Legal Services Office another $22,000 for its housing 

stability services on December 10.

ACTION REQUIRED 

• State A does not create records for Blue County’s contract with Legal Services.

• State A must report Blue County’s expenditure of $22,000 using the “Expenditures 

Associated with the ERA Recipient’s Subawards, Contracts and Direct Payments 

Valued at $30,000 or More” screen and selecting “Housing Stability Services” as the 

expenditure category in the “Expenditures” tab

• State A must associate this expenditure with {Subaward A} by providing the 

appropriate Subaward ID or Subaward Number for Blue County. 
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• State A must also report expenditure start and end dates.

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.

EXAMPLE 6

Blue County bought five laptop computers from Technology Firm on May 1. The 

payment amount was $10,000. 

REPORTING REQUIREMENT

ERA2 Recipients must report First Level Subrecipient’s expenditures. In this scenario, State 

A is the Recipient / Grantee and Blue County is a First Level Subrecipient. Therefore, State A 

must report on Blue County’s expenditures in purchasing the laptops. 

ACTION REQUIRED

• State A records the expenditure of $10,000 using the “Expenditures Associated with 

Subawards, Contracts and Direct Payments Valued at $30,000 or More” screen and 

selects “Administrative Costs” as the expenditure category in the “Expenditures” tab. 

When reporting “Administrative Costs”, State A will also be required to provide a brief 

description/reason on the costs incurred.

• State A must associate this expenditure with {Subaward A} by providing the 

appropriate Subaward ID or Subaward Number for Blue County. 

• State A must also report expenditure start and end dates.

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.
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EXAMPLE 7

State A provides ERA services directly in some portions of the state. It contracted 

with Marketing Firm A to inform residents and landlords about the State’s ERA2 

program for $75,000 and paid a total of $545,000 in rent as direct payments to 

individual beneficiaries (tenants or unincorporated small landlords) in March, as 

described below. State A also paid the following rent arrears payment checks to 

Landlord Business, an individual corporate landlord, in March: $15,000; $7,000 and 

$10,000 (Total: $32,000). 

REPORTING REQUIREMENT

The ERA2 Recipient must record its expenditures of ERA2 funds quarterly. The ERA2 

Recipient must create a Subrecipient record and a Subaward record in Treasury’s portal 

when it obligates $30,000 or more of ERA2 funds via a subaward, contract and so forth. It 

must also report all Direct Payments to individuals (including individuals (tenants) and 

unincorporated small landlords) regardless of the amount of the ERA2 benefit payment. It 

must record this information in the quarter when it obligated the ERA2 funds.

Guidance from Special Reporting Tip: Reporting Any Payments to Individuals1 – 

Payments from the ERA2 Prime Recipient to individuals under an ERA2 Project – regardless 

of the amount – should be reported via the “Aggregate Disbursements to Individuals” bulk 

upload file or the equivalent on-screen “Payments to Individuals” section without individual 

unique identifiers but labeled with expenditure category (for example, “Financial Assistance: 

Rent” or "Administrative Costs"). An individual is unincorporated and, for example, reports 

rental income to the IRS on the Form 1040, U.S. Individual Income Tax Return, Schedule E, 

Supplemental Income and Loss, under a personal tax identification number such as a Social 

Security Number rather than an Employer Identification Number (EIN) issued by the IRS.

7a) State A entered into a $75,000 contract with Marketing Firm A to publicize 

the State’s ERA program in March. 

ACTION REQUIRED

• State A must create a Contractor profile for Marketing Firm A on the “Subrecipient, 

Contractor and Beneficiary” tab in Treasury’s portal.

1 This reporting requirement is similar to the Treasury CARES Act Coronavirus Relief Fund reporting in 

GrantSolutions
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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 ERA2 funds to beneficiaries for rent payments in the 

month of March. The entire $545,000 in rent payments is in the form of payments less 

than $30,000 to individual beneficiaries (tenants or unincorporated small landlords).

ACTION REQUIRED

• State A does not create a “Beneficiary” profile for any of the individual beneficiaries 

(tenants or unincorporated small landlords) irrespective of the amount of the ERA2 

benefits received.

• State A reports the $545,000 in direct payments using the “Recipient Obligations and

Expenditures (Payments) to Individuals (Beneficiaries)” screen and selects “Financial 

Assistance: Rent” as the expenditure category in the “Expenditures” tab. 

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s portal.

7c) State A paid the following rent arrears payments to Landlord Business, a 

corporate landlord, in March: $32,000 paid out in 3 checks ($15,000; $7,000 and 

$10,000). 

REPORTING REQUIREMENT 

Guidance from Special Reporting Tip: Reporting ERA2 Amounts of $30,000 or More 

Paid to Business, Corporations, or Non-Profits -- When an ERA2 Recipient pays $30,000 

or more in ERA2 Financial Assistance to a business, corporation, or non-profit entity that is 

receiving the payment exclusively as a beneficiary of the program (excluding individuals 

(tenants) and small business and unincorporated small landlords as noted above), the ERA2 

Recipient must create a beneficiary profile record that includes the entity’s Unique Entity 

Identifier (UEI) number (where registered in SAM.gov), the Taxpayer Identification 

Number/Employer Identification Number (TIN/EIN, not SSN), the legal name, the entity type 

(for example, “For-profit Organization”), and the legal address (usually the headquarters 

location corresponding with the TIN/EIN reported and registration required for a DUNS or 

SAM.gov). Until Treasury posts an updated reporting screen, ERA2 Recipients are instructed 

to answer “N/A” to the question, “Is the subrecipient registered in SAM.gov?” for any 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 ERA2 Recipient must then follow the normal procedure for setting up a 

Direct Payment record on the “Subawards, Contracts, Direct Payments” tab as outlined in 

the reporting guidance. 

ACTION REQUIRED

• State A must create a Beneficiary Record for Landlord Business on the 

“Subrecipients, Contractors and Beneficiaries” tab.

• State A must create a Direct Payment Record {Direct Payment B} for Landlord 

Business on the “Subawards, Contracts, and Direct Payment” tab in Treasury’s 

portal, and record the $32,000 payment in March.

• State A records the expenditure either as a lumpsum of $32,000 or separate 

transactions using the “Expenditures Associated with Subawards, Contracts and 

Direct Payments Valued at $30,000 or More” screen and selects “Financial 

Assistance: Rental Arrears” as the expenditure category in the “Expenditures” tab. 

• State A must associate this expenditure with {Direct Payment B} by providing the 

appropriate Direct Payment ID or Direct Payment Number for Landlord Business. 

• State A must also report expenditure start and end dates (as applicable).

• Note, State A may provide the required information via the bulk upload function in 

Treasury’s Portal.
Emergency Rental Assistance Program (ERA2)

Reporting Guidance

54

Appendix 10 – Reporting Aggregate Obligations and Expenditures 

Reporting Aggregated Obligations and Expenditures Associated with the ERA2 

Recipient’s Subawards, Contracts and Direct Payments Valued at Less than $30,000

Example of Reporting of Aggregate Expenditures associated with obligations of less than 

$30,000. The example shows a sample grantee’s reporting of aggregated amounts expended, 

categorized by Expenditure Category and Transaction Type.

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
Emergency Rental Assistance Program (ERA2)

Reporting Guidance

55

Appendix 11 – Reporting the Recipient’s Payments to Individuals

Reporting the Recipient’s Expenditures (Payments) to Individuals (Beneficiaries)

Example of reporting aggregate expenditures (payments) to individuals categorized by 

Expenditure Category.