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Local Assistance and Tribal Consistency Fund

Allocations to Eligible Revenue Sharing Counties and Eligible Revenue Sharing 

Consolidated Governments

March 2023

Section 605 of the Social Security Act (the Act), added by Section 9901 of the American Rescue 

Plan (ARPA), established the Local Assistance and Tribal Consistency Fund (LATCF). which

provides for Treasury to pay $2 billion to eligible revenue sharing counties and eligible Tribal 

governments across fiscal years 2022 and 2023 for use on any governmental purpose except for a 

lobbying activity. Section 103 of Division LL of the Consolidated Appropriations Act, 2023 (the 

LATCF Amendment) amended section 605 of the Act and made additional funding available 

across fiscal years 2023 and 2024 for payments to eligible revenue sharing consolidated 

governments for use on any governmental purpose except for a lobbying activity. This document 

summarizes Treasury’s methodology for determining eligibility and allocating funds to eligible 

revenue sharing counties and eligible revenue sharing consolidated governments. 

For eligible revenue sharing counties, the Act appropriates $1.5 billion to Treasury for payment 

to eligible revenue sharing counties, reserving $750 million for each of fiscal years 2022 and 

2023, and directs the Secretary of the Treasury (the Secretary) to allocate the funds “taking into 

account economic conditions of each eligible revenue sharing county using measurements of 

poverty rates, household income, land values, and unemployment rates as well as other economic 

indicators, over the 20 year period ending September 30, 2021.”1

For eligible revenue sharing consolidated governments, the Act provides that “the Secretary shall 

allocate and pay an amount equal to the amount that the Secretary would have allocated to such 

eligible revenue sharing consolidated government for fiscal year 2022 if all eligible revenue 

sharing consolidated governments had been treated as eligible revenue sharing counties for 

purposes of being eligible for payments under LATCF for such fiscal year using the allocation 

methodology adopted by the Department of the Treasury for such eligible revenue sharing 

counties as of the date of the enactment of this subsection.”2 Treasury determined the allocation 

for eligible revenue sharing consolidated governments to be approximately $10.5 million in total 

for fiscal years 2023 and 2024.

Eligibility Criteria: Eligible Revenue Sharing Counties

Statutory requirements for determining eligibility

An eligible revenue sharing county is defined as any county, parish, or borough 

(i) that is independent of any other unit of local government; 

1 42 U.S.C. § 805(b)(1). Treasury previously announced the allocation of the $500 million reserved for Tribal 

governments, available here: https://home.treasury.gov/system/files/136/605-LATCF-Allocation-MethodologySummary.pdf.

2 42 U.S.C. § 805(g)(1).
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(ii) that, as determined by the Secretary, is the principal provider of government 

services for the area within its jurisdiction; and 

(iii) for which, as determined by the Secretary, there is a negative revenue 

impact due to implementation of a Federal program or changes to such 

program.3 

The Act also specifically enumerates the District of Columbia, the Commonwealth of Puerto 

Rico, Guam, and the United States Virgin Islands as eligible revenue sharing counties.

4

Defining “a county, parish, or borough” that is “independent of any other unit of local 

government” and “the principal provider of government services”

Treasury referred to Census Bureau classifications to determine which units of government 

constitute “a county, parish, or borough” that is “independent of any other unit of local 

government” and “the principal provider of government services.” Treasury referred to the 

Census Bureau’s census of governments5and its classification of the functional status of counties 

and equivalents.6

First, Treasury referred to those geographic areas classified by the Census as counties including 

those that the Census Bureau categorizes as parishes or boroughs.7 

Second, Treasury determined that counties that are consolidated with other units of government 

are not “independent of any other unit of local government.”8

Third, Treasury determined that counties that do not have government functions or have only 

very limited government functions do not qualify as “principal provider[s] of government 

services.” Such counties include those classified by the Census Bureau as “non-functioning legal 

entities.”

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3 See 42 U.S.C. § 805(f)(1)(A).

4 See id. § 805(f)(1)(B).

5 See 13 U.S.C. § 161; Individual State Descriptions: 2017, 2017 Census of Governments, U.S. Census Bureau, 

G17-CG-ISD (April 2019) (2017 Census of Governments Report).

6 See Functional Status Codes and Definitions, U.S. Census Bureau, https://www.census.gov/library/reference/codelists/functional-status-codes.html.

7 Entities in the Census of Governments Report with functional status codes of “F” and “S” are either fictitious 

county entities created by the Census Bureau to fill its geographic hierarchy or statistical entities that the Census 

Bureau uses to subdivide the unorganized borough of Alaska and are, therefore, not counties, parishes, or boroughs. 

See 2017 Census of Governments Report at 17.

8 Such counties are listed in the Census of Governments Report with functional status codes “B” and “C.” 

9 The Census Bureau lists those counties classified as non-functioning counties with functional status code “N.” See 

2017 Census of Governments Report at 280. In addition, the 14 counties in Vermont that perform very limited 

functions do not qualify as principal providers of government services. As summarized by the Census of 

Governments, Vermont’s counties “perform very limited functions, which consist chiefly of maintaining the 

courthouse and county jail.” See 2017 Census of Governments Report at 280. 
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Defining “negative revenue impact due to implementation of a federal program 

implementation or changes to such program”

Treasury is defining counties with a “negative revenue impact due to the implementation of a 

Federal program or changes to such a program” to be counties that participate in the Payments in 

Lieu of Taxes (PILT) program administered by the Department of the Interior and the Refuge 

Revenue Sharing program administered by the Fish and Wildlife Service (FWS).10 Both of these 

revenue sharing programs provide funds to counties that are available for expenditure for general 

purposes. Congress has not always provided consistent funding for these programs.11 Counties 

receiving payments from these programs suffer a negative revenue impact when these programs 

are not fully funded, and the inconsistent funding of these programs means these counties are not 

able to confidently project their future revenues and thus are not able to plan their expenditures 

efficiently. 

Under PILT, the Department of the Interior provides annual payments to counties and other local 

governments with certain categories of federal lands within their borders. These lands, referred 

to as “entitlement lands,” include national parks, national forests, land managed by the Bureau of 

Land Management, land managed by FWS that has never left federal ownership, and others as 

set forth in PILT statute. Although Congress has appropriated full funding for the PILT program 

since fiscal year 2018, the PILT program has experienced other periods of constrained funding 

since 2005, requiring prorated reductions to the amounts paid to recipients under the allocation 

formula. 

Under the Refuge Revenue Sharing program, the FWS provides annual payments to counties and 

other local governments that have land administered solely or primarily by the FWS. This 

includes payments for refuge lands that were acquired by or donated to the federal government 

and that are thus not included as entitlement lands for purposes of PILT. The Refuge Revenue 

Sharing program has also been inconsistently funded by Congress. Since 1981, Congress’ 

appropriations for the program have varied, and the program has not been fully funded to pay the 

full amount to each county provided for in the allocation formula. 

Thus, Treasury is defining counties “for which, as determined by the Secretary, there is a 

negative revenue impact due to implementation of a Federal program or changes to such 

program” as those counties that participate in the PILT and Refuge Revenue Sharing programs. 

10 More specifically, Treasury will include counties that otherwise qualify as eligible revenue sharing counties and 

are listed by Interior as having land that is entitlement land for purposes of PILT or donated or acquired refuge land 

for purposes of the Refuge Revenue Sharing program. 

11 See FWS, Historical Summary of Refuge Revenue Sharing Payments, 

https://www.fws.gov/sites/default/files/documents/RefugeRevShare%20Historical%20Summary2022.pdf

(indicating less than full funding for the Refuge Revenue Sharing program since 1981). A discussion of annual 

funding levels for PILT is provided in Interior’s PILT annual reports, available at

https://www.doi.gov/pilt/resources/annual-reports.
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District of Columbia, Commonwealth of Puerto Rico, Guam, and the U.S. Virgin Islands

The District of Columbia, the Commonwealth of Puerto Rico, Guam, and the U.S. Virgin Islands 

are statutorily included as eligible revenue sharing counties for the LATCF program.

Total Eligible Revenue Sharing Counties

Overall, 2,086 total local governments meet the definition of a “county, parish, or borough” that 

is “independent of any other unit of local government” that is “the principal provider of services” 

and for which there is “a negative revenue impact as the result of the implementation of a federal 

program or changes to such program.” This includes the District of Columbia and the 3 

territories, Puerto Rico, Guam, and U.S. Virgin Islands, specifically enumerated as eligible by 

the statute.

Eligibility Criteria: Eligible Revenue Sharing Consolidated Governments

Statutory requirements for determining eligibility

An eligible revenue sharing consolidated government is defined as a county, parish, or borough

(A) that has been classified by the Bureau of the Census as an active government 

consolidated with another government; and 

(B) for which, as determined by the Secretary, there is a negative revenue impact due 

to implementation of a Federal program or changes to such a program.”12

Defining “a county, parish, or borough” that “has been classified by the Bureau of the Census 

as an active government consolidated with another government”

Treasury referred to Census Bureau classifications to determine which units of government 

constitute “a county, parish, or borough” that “has been classified by the Bureau of the Census as 

an active government consolidated with another government.” Treasury referred to the Census 

Bureau’s census of governments13 and its classification of the functional status of counties and 

equivalents.14

First, and consistent with its approach in determining eligibility for eligible revenue sharing 

counties, Treasury referred to those geographic areas classified by the Census as counties 

including those that the Census Bureau categorizes as parishes or boroughs.15 

12 42 U.S.C. 605(f)(1).

13 See 13 U.S.C. § 161; Individual State Descriptions: 2017, 2017 Census of Governments, U.S. Census Bureau, 

G17-CG-ISD (April 2019) (2017 Census of Governments Report).

14 See Functional Status Codes and Definitions, U.S. Census Bureau, 

https://www.census.gov/library/reference/code-lists/functional-status-codes.html.

15 Entities in the Census of Governments Report with functional status codes of “F” and “S” are either fictitious 

county entities created by the Census Bureau to fill its geographic hierarchy or statistical entities that the Census 
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Second, Treasury determined that a county, parish, or borough that is classified by Census as a 

functional status “B” or “C” government16“has been classified by the Bureau of the Census as an 

active government consolidated with another government.”

Defining “negative revenue impact due to implementation of a federal program 

implementation or changes to such program”

Consistent with its approach in determining eligibility for eligible revenue sharing counties, 

Treasury is defining counties with a “negative revenue impact due to the implementation of a 

Federal program or changes to such a program” to be counties that participate in the (PILT 

program administered by the Department of the Interior and the Refuge Revenue Sharing 

program administered by the FWS.17 For more information about this approach, refer to the 

discussion on page 3.

Total Eligible Revenue Sharing Consolidated Governments

Overall, 17 total local governments meet the definition of a “county, parish, or borough” that has 

been “classified by the Bureau of the Census as an active government consolidated with another 

government” and for which there is “a negative revenue impact as the result of the

implementation of a federal program or changes to such program.”

Allocation Methodology: Eligible Revenue Sharing Counties and Eligible Revenue Sharing 

Consolidated Governments

The Act provides that the Secretary shall determine the allocations for eligible revenue sharing 

counties “taking into account economic conditions of each eligible revenue sharing county, using 

measurements of poverty rates, household income, land values, and unemployment rates as well 

as other economic indicators, over the 20-year period ending with September 30, 2021.”

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The Act provides that the Secretary shall determine the allocations for each eligible revenue 

sharing consolidated government for fiscal years 2023 and 2024 in “an amount equal to the 

amount that the Secretary would have allocated to such eligible revenue sharing consolidated 

government for fiscal year 2022 if all eligible revenue sharing consolidated governments had 

Bureau uses to subdivide the unorganized borough of Alaska and are, therefore, not counties, parishes, or boroughs. 

See 2017 Census of Governments Report at 17.

16 See Functional Status Codes and Definitions, https://www.census.gov/library/reference/code-lists/functionalstatus-codes.html. A functional status “B” government is defined by Census as an “active government that is 

partially consolidated with another government but with separate officials providing primary general-purpose 

functions. A functional status “C” government is defined by Census as an “Active government consolidated with 

another government with a single set of officials.”

17 More specifically, Treasury will include counties that otherwise qualify as eligible revenue sharing consolidated 

governments and are listed by Interior as having land that is entitlement land for purposes of PILT or donated or 

acquired refuge land for purposes of the Refuge Revenue Sharing program. 

18 42 U.S.C. § 805(b)(1).
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been treated as eligible revenue sharing counties using the allocation methodology Treasury 

adopted for such eligible revenue sharing counties.”19 Accordingly, Treasury calculated

allocations for eligible revenue sharing consolidated governments using the same allocation 

formula as for eligible revenue sharing counties, with differences as noted below.

Data Sources for Statutory Economic Indicators (“poverty rates, household income, land 

values, and unemployment rates”)

Poverty Rates and Median Household Income 

Treasury used data on poverty rates and median household income as published by the Census 

Bureau at the county level in its Small Area Income and Poverty Estimates (SAIPE) program, 

last published in December 2021, reflecting data for calendar year 2020.

20 This Census Bureau 

data source is meant to “provide estimates of income and poverty for the administration of 

federal programs and the allocation of federal funds to local jurisdictions.”

21

Unemployment Rates

Treasury used data on unemployment rates by county, through 2021, published by the Bureau of 

Labor Statistics (BLS) Local Area Unemployment Statistics (LAUS) dataset. BLS LAUS 

program data is derived from the Current Population Survey, which is the household survey that 

is the source of the national unemployment rate.

22

Land Values

Given the program’s legislative purpose of providing additional funding to counties with federal 

lands23 and the lack of comprehensive availability of property value data at a county or territorial 

level, Treasury’s allocation uses the amount of acres of federal land constituting entitlement land 

for the purposes of PILT and acquired or donated federal lands for purposes of the Refuge 

Revenue Sharing program for fiscal year 2021 in an eligible revenue sharing county or eligible 

revenue sharing consolidated government. 

Data Sources for “Other Economic Indicators”

Treasury considered various other economic indicators to factor into the allocation methodology. 

In evaluating whether to add a specific metric, staff considered whether there is available data at 

the county level and the extent to which the additional metric captures something distinct from 

what is already required by the statute.

19 42 U.S.C. 605(g)(1).

20

“The U.S. Census Bureau’s Small Area Income and Poverty Estimates program produces single-year estimates of 

income and poverty for all U.S. states and counties.” Census, Small Area Income and Poverty Estimate Program,

https://www.census.gov/programs-surveys/saipe/about.html..

21 Id.

22 BLS, Local Area Unemployment Statistics, https://www.bls.gov/lau/lauov.htm.

23 167 CONG. REC. S1271 (daily ed. Mar. 5, 2021) (statement of Sen. Wyden).
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Treasury incorporated childhood poverty and population into the allocation as “other economic 

indicators.” Childhood poverty, while correlated with overall poverty, provides a distinct 

measure of economic conditions, given the long-term impact of poverty on children.24 Childhood 

poverty data is available as published by the Census Bureau at the county level in the SAIPE 

program, last published in December 2021, reflecting data for calendar year 2020, and is 

incorporated into the Economic Distress Index described further below. 

Population is a useful proxy for the size of an economy and the extent of the burden placed on 

the county government to provide essential services. Population data at the county level is 

available as published by the Census Bureau via its Subcounty Resident Population Estimates 

data set.25 To account for population as an additional economic indicator, as described further 

below, Treasury imposed a per capita maximum payment using population data as of July 1, 

2021, scaled to the effective fiscal year 2021 per capita maximum under PILT. 

Allocation Formula

Overall, Treasury’s allocation formula is based on the calculation of a county’s relative 

economic condition compared to other eligible revenue sharing counties and its acres of federal 

land. Allocations are subject to a total maximum of $6,000,000, a total minimum of $50,000, as 

well as a per capita maximum of $300. This methodology and the above data sources were used 

to determine allocations for both fiscal years 2022 and 2023 for eligible revenue sharing counties 

and for both fiscal years 2023 and 2024 for eligible revenue sharing consolidated governments. 

Treatment of Eligible Revenue Sharing Counties 

Specifically, Treasury used the following methodology to allocate funds for eligible revenue 

sharing counties:

1. Treasury calculated an Economic Distress Index (EDI) by multiplying economic 

indicators (poverty rate, childhood poverty rate, median household income, and 

unemployment rate), averaged over the 20-year period for which data are available, in 

proportion to their national figures (except for the data for Puerto Rico, which were

averaged over the available 10-year period, and Guam and U.S. Virgin Islands, which do 

not have a calculated EDI, as further described below). A higher EDI value reflects 

relatively higher economic distress.

2. Treasury sorted eligible revenue sharing counties into five groups based on the quintile of 

their EDI values, such that group 1 has the least distressed economic conditions and 

group 5 has the most distressed economic conditions. Counties in the same group receive 

24 See, e.g., Chapter 3: Consequences of Child Poverty, A Roadmap to Reducing Child Poverty. National Academies 

of Sciences, Engineering, and Medicine. National Library of Medicine Bookshelf. 

https://www.ncbi.nlm.nih.gov/books/NBK547371/. February 28, 2019.

25 See Incorporated Places and Minor Civil Divisions Datasets: Subcounty Resident Population Estimates: April 1, 

2020 to July 1, 2021 (SUB-EST2021); https://www.census.gov/newsroom/press-kits/2022/subcountyestimates.html.
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the same “EDI group number,” reflecting which EDI group they fall in. The relationship 

is such that counties in group 2 receive twice the EDI weighting as counties in group 1, 

counties in group 3 receive three times the EDI weighting as counties in group 1, counties 

in group 4 receive four times the EDI weighting as counties in group 1, counties in group 

5 receive five times the EDI weighting as counties in group 1.

3. Treasury then calculated a county’s “Scaled EDI” by multiplying its EDI group by its 

acres of federal land (sum of a county’s PILT-eligible acres as listed by Interior as having 

land that is entitlement land for purposes of PILT or donated or acquired refuge land for 

purposes of the Refuge Revenue Sharing program).

4. Treasury calculated the annual allocation for an eligible revenue sharing county by 

comparing the county’s Scaled EDI as a proportion of the available annual funds 

($750,000,000) relative to the sum total of all Scaled EDIs, subject to a minimum, an

absolute maximum, and a per capita maximum.

5. Treasury calculated the total allocation of FY22 and FY23 payments by multiplying each 

eligible revenue sharing county’s annual allocation by 2. 

Treatment of the District of Columbia, Commonwealth of Puerto Rico, Guam, and the U.S. 

Virgin Islands 

While all data described above is available for the District of Columbia, data availability varies 

for Puerto Rico, Guam, and the U.S. Virgin Islands. The District of Columbia is treated the same 

as other eligible revenue sharing counties in the allocation formula.

For Puerto Rico, while data is available for unemployment rate and land values, the data for 

poverty rate, childhood poverty rate, and median household income data is only available for a 

ten-year period, from 2010-2019. Accordingly, Treasury’s evaluation of Puerto Rico’s economic 

conditions is based on available data for 2010-2019.

For Guam and the U.S. Virgin Islands, BLS does not publish unemployment data, and poverty 

rate, childhood poverty rate, and median household income data is only available for 2009, 1999, 

and 1989 via the decennial Census. The available data suggests these territories should be placed

in the most economically distressed group, group five, for purposes of the allocations.

Treatment of Eligible Revenue Sharing Consolidated Governments 

Treasury calculated allocations for eligible revenue sharing consolidated governments by 

determining what their allocation would be if they were treated as eligible revenue sharing 

counties and using the same methodology as for eligible revenue sharing counties. To do so, 
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Treasury followed the same allocation formula steps as mentioned above for eligible revenue 

sharing counties but added in the 17 eligible revenue sharing consolidated governments to the 

universe of eligible revenue sharing counties. At Step 5, Treasury instead calculated the total 

allocation of FY23 and FY24 payments for eligible revenue sharing consolidated governments

by multiplying each annual allocation by 2.

Following this approach, Treasury determined the total allocation for eligible revenue sharing 

consolidated governments to be $10,527,199.84, $5,263,599.92 reserved for each of fiscal years 

2023 and 2024.

Payment Schedule

Treasury expects to make two payments to eligible revenue sharing counties and eligible revenue 

sharing consolidated governments. The first payment for eligible revenue sharing counties was 

made available and paid on a rolling basis after program launch for eligible revenue sharing 

counties on September 29, 2022. The first payment will be available and made to eligible 

revenue sharing consolidated governments on a rolling basis after February 21, 2023. Second 

tranche payments are expected to be available in calendar year 2023. Treasury will provide 

additional information about the timing of second tranche payments.

To receive payments, eligible revenue sharing county governments and eligible revenue sharing 

consolidated governments must submit their information online through the Treasury Submission 

Portal, which is available at treasury.gov/LATCF. Eligible revenue sharing counties and eligible 

revenue sharing consolidated governments will be required to complete payment information, 

sign program terms and conditions, and submit that information to complete their submission in 

the portal. The award agreement will cover both tranches of payments. After a recipient’s 

submission is received, Treasury expects that it will take approximately 4-5 business days for 

Treasury to review and process the payment. Once the information and documentation submitted 

is determined to be complete and accurate, the point of contact that a recipient designates in its 

online submission will receive information regarding the timing and amount of the first payment. 

Deadline to Request Funds

Eligible Revenue Sharing Counties

Eligible revenue sharing counties were required to request funding by January 31, 2023 at 11:59 

p.m. Alaska Standard Time (AKST). Eligible revenue sharing counties that completed their 

submissions without errors by the January 31, 2023 deadline are considered to have successfully 

requested their funds. 

An eligible revenue sharing county’s submission may have been incomplete in the event of 

errors, such as expired SAM.gov registration or other reasons in the submission. If an eligible 

revenue sharing county submitted by the January 31, 2023 deadline, but the submission was 

incomplete, such as because of an expired SAM.gov registration, the county must resolve its 
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submission issues and correct its submission in the portal by April 28, 2023, 11:59 p.m. AKDT 

in order to be eligible for payment under the LATCF. 

Additionally, counties that were unable to complete their submission by the January 31, 2023 

deadline due to technical difficulties accessing the submission portal but had notified Treasury of 

their issues and requested technical support by the January 31, 2023 deadline were required to

resolve their technical issues and complete their submission by March 15, 2023, 11:59 p.m. 

AKDT in order to be eligible for payment under the LATCF.

Eligible Revenue Sharing Consolidated Governments

Eligible revenue sharing consolidated governments were required to request funding by March 

15, 2023 at 11:59 p.m. AKDT. 
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Update Log

Date Action

September 2022 Treasury issues Eligibility and Allocation Methodology for eligible 

revenue sharing counties

February 2023 Treasury updates Eligibility and Allocation Methodology for Eligible 

Revenue Sharing Counties to include eligible revenue sharing consolidated 

governments to reflect amendment to LATCF by section 103 of Division 

LL of the Consolidated Appropriations Act, 2023

March 15, 2023 Treasury updates Eligibility and Allocation Methodology for Eligible 

Revenue Sharing Counties and Consolidated Governments to reflect 

updated submission deadline accommodations for eligible revenue sharing 

counties

March 24, 2023 Treasury updates Eligibility and Allocation Methodology for Eligible 

Revenue Sharing Counties and Consolidated Governments to reflect 

updated submission deadline accommodations for eligible revenue sharing 

counties