U.S. Department of the Treasury

ERA programs are designed to assist households that are unable to pay rent, utilities, home energy costs and other expenses related to housing.

Treasury does not accept or process applications made by renters, landlords, or utility providers for assistance under the ERA programs. Program funds are provided directly to eligible States, U.S. Territories, Local Governments, and (in the case of ERA1) Indian tribes or Tribally Designated Housing Entities, as applicable, and the Department of Hawaiian Home Lands (Collectively, the “eligible grantees”). Eligible grantees may use the funds to provide assistance to households through existing or newly created rental assistance programs.

You will need to contact an eligible grantee in your location for information on their participation and how to apply for assistance. To find ERA programs that may be available in your area, please see the “Find Rental Assistance Programs in your Area” hosted by the Consumer Financial Protection Bureau’s website.

The Treasury team will continue to communicate to ERA grantees via email about specific information and various webinar and office hours opportunities. Please make sure that your contact information in Treasury's Portal is up to date.

You can also find reporting support resources, on the Reporting webpage. The ERA Promising Practices and Program and Service Design webpages can also be helpful resources for program administrators looking to improve the effectiveness of their emergency rental assistance programs.

The amounts allocated for each entity for ERA1 and ERA2 are listed the Allocations and Payment page.

Members of the audit community seeking information to confirm amounts awarded under pandemic programs are advised to consult the data in USASpending.gov. Please see the links to the programs’ Assistance Listing number below for award detail by Recipient award ID. Additional program information may be found at the Covid-19 Economic Relief page at treasury.govtreasury.gov

ERA Assistance Listing Numbers:

• Consolidated Appropriations Act, 2021, Emergency Rental Assistance 1 (ERA1), Assistance Listing Number 21.023.
• American Rescue Plan Act of 2021, Emergency Rental Assistance 2 (ERA2), Assistance Listing Number 21.023.

For details on other federal pandemic programs, please visit the COVID-19 page at USASpending.gov.

The U.S. Department of the Treasury (Treasury) uses the Compliance Supplement to identify priority compliance requirements for auditors to evaluate as part of single audits. It is a valuable resource to help your organization fulfill its compliance and reporting responsibilities. Unless otherwise specified, non-Federal entities that expend $750,000 or more of federal financial assistance within the entity’s fiscal year are required to engage the services of a licensed auditor or audit firm to perform an annual Single Audit of the entity’s operations. 
You can now access the ERA-specific portion of the 2023 Compliance Supplement on our website. 

In addition to reporting suspected waste, fraud, and abuse to Treasury’s Office of Inspector General, ERA participants are required to report certain information to the ERA program team by emailing emergencyrentalassistance@treasury.gov. The ERA Financial Assistance Agreement requires compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards codified at 2 C.F.R. part 200, including mandatory disclosure requirements.  Specifically, 2 CFR 200.113 states that “The non-Federal entity or applicant for a Federal award must disclose, in a timely manner, in writing to the Federal awarding agency or pass-through entity all violations of Federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the Federal award.”

Yes. Paragraph 11 of the ERA2 Financial Assistance Agreement that all ERA2 recipients executed in connection with their ERA2 awards require ERA2 recipients to maintain a conflict of interest (COI) policy consistent with 2 C.F.R. § 200.318(c), and that such COI policy is applicable to each activity funded under their ERA2 award. ERA2 recipients and subrecipients must disclose in writing to Treasury (or the pass-through agency, as in the case of a subrecipient), any potential COI affecting the awarded funds in accordance with 2 C.F.R. § 200.112.  In addition, Treasury’s Office of Recovery Programs developed COI Frequently Asked Questions (FAQs) that will be posted under the Guidance section of the ERA Program’s website for recipients and subrecipients of federal financial assistance awards issued by Treasury. The COI FAQs provide information consistent with the Uniform Guidance and provide examples of common types of real and potential COIs.

ERA grantees must comply with the requirements outlined in their ERA Award Terms, including the relevant ERA statute (see ERA1 and ERA2), all other applicable federal statutes, regulations, executive orders, and Treasury’s guidance (FAQs, reporting guidance, etc.).ERA grantees must comply with the requirements outlined in their ERA Award Terms, including the relevant ERA statute (see ERA1 and ERA2), all other applicable federal statutes, regulations, executive orders, and Treasury’s guidance (FAQs, reporting guidance, etc.).

Note: Grantees are advised to monitor the ERA Guidance and ERA Reporting pages on Treasury’s website for additional guidance resources and updates.

For information on appropriate uses of funds, please visit the “What an ERA program can pay for” section in the FAQ by Category page.\For information on appropriate uses of funds, please visit the “What an ERA program can pay for” section in the FAQ by Category page.

An ERA payment made to a landlord on behalf of a household is income for the landlord. As such, ERA grantees are required to provide a Form 1099 to landlords receiving ERA payments in the amount of $600 or more in a calendar year per IRS regulations at 26 CFR 1.6041-1(a)(1)(i).

See also the IRS ERA FAQ #4 at Emergency Rental Assistance Frequently Asked Questions | Internal Revenue Service (irs.gov)

1. The sunset of the PHE on May 11th does not directly affect the availability of emergency rental assistance or households’ eligibility for financial assistance or housing stability services. Notwithstanding the end of the PHE, grantees may still determine that households have experienced a financial hardship during or due, directly or indirectly, to the coronavirus pandemic. Grantees can continue to rely on the FAQ 2 guidance describing related documentation requirements.
2. Treasury has updated language in FAQ 4 to permit recipients that currently use self-attestation alone to establish income to continue to use that approach for the remainder of ERA2. As a reminder, FAQ 4 further obligates recipients to reassess a household’s income every three months when a grantee uses self-attestation alone to establish a household’s income.

On May 3, 2023, Treasury released a Notice stating that as long as reallocated ERA1 award funds were originally obligated for eligible ERA1 expenses before December 29, 2022, Treasury is granting a forbearance to allow financial assistance to cover December 30 and 31, 2022.
Please see the Notice Regarding ERA1 Assistance Provided for December 2022 for additional details.

Entities receive payment to Fed ACH (Automated Clearing House) and Fedwire bank accounts. An ACH Routing Number is required.

ERA1 payments have already been disbursed.

ERA2 payments are made in multiple tranches. Grantees that have received the initial 40% of their allocations may draw down additional funds. Those ERA2 grantees that obligated 75% of their initial ERA2 award payment can request an additional tranche payment of ERA2 funding from their remaining allocation. This process occurs on a rolling basis as each ERA2 grantee meets the 75% obligation threshold.

Instructions on Drawing Down Additional Tranche Payments for ERA2 Awards are located on the Allocations and Payments webpage. Instructions on Drawing Down Additional Tranche Payments for ERA2 Awards are located on the Allocations and Payments webpage.

Reallocation Guidance for ERA1 and ERA2 can be found on the Guidance page.

Grantees should input their requests for Reallocated Funds directly in Treasury's Portal, which is accessible through ID.me or Login.gov.

Please do not submit previously issued Request for Reallocated Fund forms by portal, email or otherwise.

Please submit your Reallocation Request as soon as possible on Treasury's Portal.

Grantees should input their requests for Reallocated Funds directly in the Treasury's Portal, which is accessible through ID.me or Login.gov.

Please do not submit previously issued Request for Reallocated Fund forms by portal, email or otherwise.

The ERA1 statute requires Treasury to identify “excess funds” for reallocation from amounts Grantees have “not obligated” from their initial ERA1 allocations. For ERA2, the statute provides that beginning on March 31, 2022, Treasury must “reallocate funds allocated to eligible grantees … but not yet paid,” according to a procedure established by Treasury.

Reallocation Guidance for ERA1 and ERA2 can be found on the Guidance page.

The ERA statutes require Treasury to identify “Excess Funds” subject to reallocation. The methodology for determining “Excess Funds” can be found in the ERA1 and ERA2 Reallocation Guidance sections of the Guidance page.

The email or letter sent to you should have detailed instructions on how to send funds back to Treasury. If you need further assistance, please send an email to ERAapplications@Treasury.gov.

We have a specific team that handles these types of requests. Please send them an email at ERAapplications@Treasury.gov.

Please send your dispute via email to the e-mail address from which you received the excess funds determination. Your email should include your ERA Number (see question 4.6 for instructions on identifying your ERA Number), the rationale for your dispute, and any additional supporting documentation or information.

Instructions on Drawing Down Additional Tranche Payments for ERA2 Awards are located on the Allocations and Payments webpage.

Treasury has determined that it will not conduct the optional Final Undrawn Funds Assessment described in the Guidance until at least June 2023, if ever.

If ERA2 award funds remain undrawn following completion of the Quarter 3 2022 Assessments, Treasury may elect to make excess funds determinations with respect to those funds. However, Treasury will not make any such excess funds determinations prior to June 2023. Given grantee spending rates and the anticipated effects of the Quarter 3 2022 assessment on allocations, Treasury expects the aggregate scale of any such reallocation to be limited.

Each ERA1 and ERA2 Recipient must gather and track required information throughout each reporting period and submit required reports using Treasury’s online portal. ERA1 grantees are the entities that received an ERA award directly from Treasury under the Consolidated Appropriations Act, 2021, and ERA2 grantees are those entities that received an ERA award directly from Treasury under the American Rescue Plan Act. Each state, local, and territorial ERA Recipient must submit a data file containing household level information described below for each ERA Financial Assistance payment made to or on behalf of each participant household during the reporting period.

Please note that Tribe, TDHE, and the DHHL Recipients are required to complete only specific sections of the Quarterly Report form.

Please see Reporting | U.S. Department of the Treasury for additional information on reporting requirements, including the ERA Reporting Guidance and the User Guide – Treasury’s Portal for Recipient Reporting, Emergency Rental Assistance Programs. Please see Reporting | U.S. Department of the Treasury for additional information on reporting requirements, including the ERA Reporting Guidance and the User Guide – Treasury’s Portal for Recipient Reporting, Emergency Rental Assistance Programs.

Note: Continued failure to submit required ERA quarterly reports in timely fashion may result in the imposition of special award provisions.

For a list of reporting deadlines, please see the ERA Reporting Guidance document located on the under the Quarterly Reporting Guidance section on the Reporting page.

Initial information about deadlines for ERA1 Final Reports is available in the ERA1 Closeout Resource, and Treasury will continue to communicate more information as it becomes available.

All grantees must submit required reports via Treasury’s portal. The portal can be accessed via ID.me at Portal.treasury.gov/cares or via Login.gov at portal.treasury.gov/compliance/s.

For further assistance, please see the ERA Reporting Guidance and the User Guide – Treasury’s Portal for Recipient Reporting available on the website Treasury.gov/ERA. You can access these two documents by clicking on the Reporting link on the left side of the page.

Yes. Reports must be submitted by the Authorized Representative or the Account Administrator for ERA Reporting.

Note: reporting roles must be assigned for each ERA program (ERA1 & ERA2) for which the reports are being submitted. That is, the ERA1 Account Administrator for ERA Reporting will not be able to submit an ERA2 quarterly report unless they are also assigned the role of ERA2 Authorized Representative or ERA2 Account Administrator for ERA Reporting.

There are several ways to find your ERA number.

Log into Treasury's Portal and navigate to Submissions. Scroll down to the section titled “ERA Reallocation Form Submissions and select the Reallocation Forms Button. In the window that pops up, there is a dropdown menu that asks you to “Select an ERA Type”: Opening this dropdown menu will display your ERA1 and ERA2 numbers.

For ERA1, you should be able to find your ERA1 number in the body of any emails with a subject line indicating “you have a compliance report due”.

For ERA2, you can view your ERA number by logging into Treasury's Portal, navigating to Submissions and at the top of the page one of the submissions should be your ERA2 application. The Submission ID is your ERA number.

The User Guide for Recipient Reporting located on the on the Reporting page has some helpful information on submitting reports that can be used to solve a number of issues.

A step-by-step guide to reporting can be found on the ERA Reporting Guidance document located on the under the Quarterly Reporting Guidance section on the Reporting page.

Please remember the Account Administrator for ERA Reporting or the Authorized Representative for Reporting are the only designees with authority to submit a report.

ERA grantees are required to submit complete and accurate ERA quarterly reports by the official due dates as published in the current version of the ERA Reporting Guidance document located under the “Quarterly Reporting Guidance” section on the Reporting page

Please submit your report(s) as soon as possible. If there are extenuating circumstances, an ERA grantee may request an extension using the Extend Deadline button located on the Compliance Reports page on Treasury’s portal.

To request an extension for an ERA quarterly report, log into Treasury's Portal, navigate to the Compliance Reports page and locate the specific quarterly report then:

1. Click the Extend Deadline button.
2. When the dialog box appears, select your response from the Reason for Extension drop down.
3. Click the Request Extension button.

Treasury will review your extension request on a case-by-case basis and, if approved, a one-time 30-day extension from the original submission deadline will be granted.

Please note:

• The Extend Deadline button will appear approximately 7 days before the reporting due date and can be found on the Compliance Reports page.
• Extension requests can only be made prior to the submission deadline.
• Once requested, you will be able to see your extension request status under Extension Status on the Compliance Reports page.
• Upon approval, you will see the revised due date in Deadline.
• Only the Account Administrator for ERA Reporting or Authorized Representative for Reporting can request to extend your submission deadline.

The three roles for ERA reporting: Account Administrator for ERA Reporting, Point of Contact for Reporting and Authorized Representative for Reporting.

Note, roles need to be assigned for both ERA1 and ERA2: someone with an ERA1 role will not be able to access ERA2 reporting without also being assigned an ERA2 role. One person can be assigned multiple roles.

• The Account Administrator for ERA Reporting maintains the names of individuals who have been designated for roles in ERA1 or ERA2 reporting. The Account Administrator for ERA Reporting is responsible for using Treasury's Portal to provide the names of individuals designated as the ERA1 or ERA2 Point of Contact for Reporting and the ERA1 or ERA2 Authorized Representative for Reporting. The Account Administrator for ERA Reporting is responsible for making any changes or updates to these designees over the award period. The Account Administrator for ERA Reporting is able to enter information, review reports, or submit reports. We recommend that the Account Administrator for ERA Reporting identify an individual to serve in his/her place in the event of staff changes. For more information on how to assign roles, see question 6.3.
• The Authorized Representative is responsible for certifying and submitting official reports on behalf of the ERA1 or ERA2 Recipient. Treasury will accept reports or other official communications only when submitted by the Authorized Representative for Reporting (or the Account Administrator for ERA Reporting). The Authorized Representative for Reporting is also responsible for communications with Treasury on such matters as extension requests, amendments of previously submitted reports. The official reports may include special reports, monthly reports quarterly reports, interim reports, and final reports.
• The Point of Contact for Reporting is the primary contact for receiving official Treasury notifications about ERA1 or ERA2 reporting including alerts about upcoming reporting, requirements, and deadlines. The Point of Contact for Reporting is responsible for completing the ERA1 or ERA2 reports, but the Portal will not allow them to certify and submit the reports.

For more information on these reporting roles, go to Hints and Tips for Designating Points of Contact for ERA1 and ERA2 Reporting located on the Reporting page.

You can check the status of your report at any time by logging into Treasury's Portal via ID.me at https://Portal.Treasury.gov/cares/s/ or via Login.gov at https://Portal.Treasury.gov/compliance. You can check the status of your report at any time by logging into Treasury's Portal via ID.me at https://Portal.Treasury.gov/cares/s/ or via Login.gov at https://Portal.Treasury.gov/compliance.

Please double check that your report was fully certified and submitted by the Authorized Representative or the Account Administrator for ERA Reporting and shows a Status of "Submitted". If a report is in "Draft" status, it is not submitted, and an Authorized Representative or Account Administrator for ERA Reporting must take action to submit the report.

Currently, due to a technical issue, the portal does not display copies of past reports. Treasury expects this issue will be corrected soon.

You can edit quarterly reports prior to the submission deadline. If you have already submitted a quarterly report and need to make an edit (before the submission deadline), you can hit the unsubmit button, and then re-submit and re-certify the report after making the edits. Users are not able to "un-submit" a report after the submission deadline has passed.

Important: The final ERA monthly report covered grantee activity through June 2022 (with a due date of July 15, 2022). ERA grantees are not required to submit monthly reports after June 2022.

If the report is still in draft status (has not been fully submitted), you can update and submit.

If you already submitted a monthly report, you will not be able to edit or delete it. However, you can submit a new report to replace the previously submitted one and Treasury will take the most recent submission as the correct one. To submit a replacement monthly report:

1. Log into the portal, navigate to compliance reports.
2. Navigate to ERA monthly reports.
3. Select “Start an ERA Monthly Report.”
4. Use the text box in the monthly report to provide a brief explanation of the reason why you are submitting a new report to replace the previously submitted report.

You can find information on the bulk upload capability within the User Guide for Recipient Reporting on the Reporting page. Appendix A (Bulk File Upload Overview) contains detailed instructions on how ERA Recipients may utilize this capability to bulk upload expenditure, subrecipient, and subaward data.

No, there is not an Internet speed requirement for using the bulk file upload capability. Users with slower Internet connections may experience longer upload times. Please note that many variables may contribute to longer upload times including your organization’s upload speed/bandwidth threshold, network congestion, network latency or other end-user network connectivity issues

Users have the option of providing subrecipient, subaward, and expenditure data via manual entry.

However, the Participant Household Payment Data (PHPD) file must be attached as a separate spreadsheet with participant household payments covering all program beneficiaries. The PHPD file is the only dataset that does not have a manual data entry option.

Note: Tribe, TDHE, and the DHHL Recipients are not required to submit the PHPD file. For more details, see the ERA Reporting Guidance document located under the “Quarterly Reporting Guidance” section on the Reporting page

Prior to utilizing the bulk file upload capability, you must first manually create a Project Record with a subrecipient. Once you complete the Project Record, you may begin using the bulk file upload capability in the following sequence:

• Load the Subrecipient Profile
• Load the Subaward Reporting
• Load the Expenditure Files
• Load the Demographics File
• Load the Participant Household Payment Data File

There are separate temples for each module. Be sure to use the template associated with the module for which you are uploading information.

Note: Tribe, TDHE, and the DHHL Recipients are required to complete only specific sections of the Quarterly Report form. See the ERA Reporting Guidance document located under the “Quarterly Reporting Guidance” section on the Reporting page for more information.

If there is an error with the bulk upload file, the portal will notify you of all errors and they can be corrected within the Portal. You may also download an Excel file that lists all errors. If you choose to do so, you can correct the errors in the Excel document instead of the portal and then re-upload the file. After fixing the errors, re-upload the file. Remember to re-validate the file after it is re-uploaded.

Additionally, when a required field is left blank in your bulk upload file, the specific bulk upload file row and cell number will be provided on the screen. When the system scans for and finds invalid data, the error message will indicate the row containing the error.

Note: the portal treats the first row with Recipient data (typically Row 8) as Row “0.”

Finally, the data in the CSV file needs to be in text format, otherwise leading zeros in the zip code will be dropped. To verify if any cell is in the proper format, right click the cell and select ‘Format Cells’ then, in the Number tab, select the category of text. Please note the bulk upload system does not accept dollar signs ($) or commas (,) for monetary values. Please double check to ensure that you are uploading the correct bulk upload file to the correct location

The bulk upload process can take a while. Please be patient while the files upload. Remember that files need to be in CSV format and not in Excel format. Also, a subrecipient needs to be created before a subaward can be created, and a subaward needs to be created before and expenditure can be created or uploaded in order for the bulk upload process to work.

For more information, please consult Appendix A of the User Guide for Recipient Reporting on the Reporting page. The Bulk Upload Overview section contains detailed instructions on how to utilize the capability.

Note: Tribe, TDHE, and the DHHL Recipients are required to complete only specific sections of the Quarterly Report form. See the ERA Reporting Guidance document located under the “Quarterly Reporting Guidance” section on the Reporting page for more information.

Yes, the Q1 2023 quarterly report for the ERA2 award that was due on April 17, 2023 has questions regarding the ERA2 grantee’s use of award funds for other affordable rental housing and eviction prevention purposes.

Please see Reporting for additional information on reporting requirements, including the ERA2 Reporting Guidance and the User Guide – Treasury’s Portal for Recipient Reporting, Emergency Rental Assistance Programs. Please see Reporting for additional information on reporting requirements, including the ERA2 Reporting Guidance and the User Guide – Treasury’s Portal for Recipient Reporting, Emergency Rental Assistance Programs

Each grantee’s submitted monthly reports are available for review and download from the “Compliance Reports” tab of Treasury’s Portal.  
When you are on the “Compliance Reports” section, scroll to the “ERA Monthly Reports” section.   You can locate all monthly reports submitted and either view each report on-line by clicking the associated eye icon or download it to your computer in PDF format by clicking the download button.   
Remember, you must be designated as either the Account Administrator, the Authorized Representative, or Point of Contact for Reporting for “ERA1" to view ERA1 Reports and for “ERA2” to view ERA2 Reports in Treasury’s Portal.
 

Extensions are generally approved for those recipients that make their request prior to the established due date. ERA2 grantees requesting an extension for their ERA2 quarterly reports will be notified of their approval via e-mail. Treasury’s portal will also show Extension Status “Approved”.
Please note: The approval emails are sent based on when the request was made. Since extension requests can be made up to the submission deadline, approval notifications may be received after the submission deadline.

Yes. ERA2 recipients are required to submit all ERA2 quarterly compliance reports even if they have expended the total amount of their ERA2 award, including reallocation funds prior to the end of the award period of performance. As of Quarter 1 of 2023 (Q1 2023), the ERA2 quarterly compliance reports required recipients to report “cumulative” information for most programmatic and financial data points, thus there would be minimal updates on ERA2 quarterly compliance reports for ERA2 recipients that expended the total amount of their ERA2 awards prior to the end of the award period of performance.

ERA1 award closeout concerns the events that occur when the period of performance ends for ERA1 awards.  The U.S. Department of the Treasury published the ERA1 Closeout Resource to support closeout activities for Emergency Rental Assistance (ERA1) awards that have a period of performance that ends on September 30, 2022.

Section I of the document details closeout information and resources, while Section II provides additional guidance and reminders for Grantees’ compliance with the ERA1 award Terms and Conditions they accepted in connection with their ERA1 award.

You can find the ERA1 Closeout Resource under “Other Updates” in the Guidance section of the website.

Note: Grantees are advised to monitor the ERA Guidance and ERA Reporting pages on Treasury’s website for additional guidance resources and updates.

ERA1 Grantees whose award period of performance ends on September 30, 2022 must submit the following reporting:

• Regular Quarterly Reports – ERA1 Grantees whose award period of performance ends on September 30, 2022 are required to submit all quarterly reports from 1st Quarter 2021 through 3rd Quarter 2022 using Treasury’s Reporting Portal.  In addition, Grantees that obligate or expend reallocated funds between October 1, 2022 and December 29, 2022 must submit a quarterly report covering the fourth quarter of 2022.
• Final Report – Grantees must submit a Final Report with cumulative financial and performance information.  Treasury’s Portal can also offer Grantees the flexibility to revise the financial data for past quarterly reports.  Grantees must submit the Final Report on Treasury’s Portal. 

For more information, ERA1 Closeout Resource under “Other Updates” in the Guidance section of the website.

Note: Grantees are advised to monitor the ERA Guidance and ERA Reporting pages on Treasury’s website for additional guidance resources and updates.

Application Acceptance Rate = Number of Approved Applications ÷ Number of Completed and Submitted Applications.  

This asks for the number of completed and submitted applications as reasonably determined by the ERA1 grantee.  In general, a completed and submitted application is an application that has been submitted and that is deemed by the ERA1 grantee to have all the required fields and attachments necessary to be evaluated for approval for ERA assistance. 

An approved application is an application that results in assistance in any amount being provided to the applicant household under the ERA1 Project including such assistance as rent, rental arrears, utility/home energy payments, utility/home energy arrears, or other expenses related to housing. 

All submitted applications that the ERA1 grantee determines to contain all necessary information for evaluation for assistance should be counted as "complete" applications. In general, if an application was submitted and was found to be incomplete and the applicant was unresponsive in making corrections, we recommend that the application should be removed from the count of completed applications. Only applications that result in assistance being provided should be counted as approved. 

An application that are rejected during review because it was identified as fraudulent should be removed from calculations.  

In each quarterly reporting period, each household that receives assistance or submits a complete application should be counted once. In the final report, each beneficiary household, similarly should only be counted once. However, a household that receives multiple types of assistance (e.g. rent, utility arrears, etc.) should be reported as 1 beneficiary household under each assistance type.  

Grantees should follow the guidance posted on the ERA website for reporting fraud. 

Please reference the ERA1 Closeout Resource on the ERA website on pages 3-4 for allowable operations and expenditures during the closeout period.

Per the Uniform Guidance, 2 CFR 200.1, tangible personal property includes equipment and supplies. It does not include copyrights, patents or securities. A computing device is considered a supply if the acquisition cost is less than $5,000 per unit, regardless of the length of its useful life.

Consistent with the Uniform Guidance, 2 CFR 200.313(e)(1), equipment acquired with ERA1 award funds with a current per unit fair market value of $5,000 or less at the end of the award period of performance may be retained, sold, or otherwise disposed of by grantees with no further responsibility to Treasury. Supplies acquired with ERA1 award funds with the total aggregate value of $5,000 or less at the end of the award period of performance may also be retained by grantees.

To report information about equipment and supplies for the ERA award, please follow the instructions for the applicable SF-428 forms on Treasury’s ERA Reporting page.

Yes, all ERA grantees are required to submit SF-428 forms to report on their equipment and supplies, even if they did not purchase any equipment or supplies with their ERA award funds. Reporting on equipment and supplies should be done using the SF-428, SF-428 B, and SF-428 S forms, as applicable, which can be found on the Reporting page on the ERA website (www.treasury.gov/era).

ERA grantees are required to disclose information about equipment and supplies purchased with ERA1 award funds if the values exceed certain thresholds:

1. Grantees should report on any equipment acquired with ERA1 award funds with a current per unit fair market value of $5,000 or more at the end of the award period of performance. Grantees must complete the SF-428 form (Cover Sheet) and select 1b and complete section 2b of the SF-428 B form. 
2. If ERA1 award funds were used to acquire supplies and there are residual unused supplies with total aggregate fair market value exceeding $5,000at the end of the period of performance, grantees must complete the SF-428 form (Cover Sheet) and select 1c and complete section 2c of the SF-428 B form.

Note that if acquired equipment or supplies do not meet these thresholds, you will still need to complete the SF-428 & SF-428 B forms. In that case, complete and submit the SF-428 form (Cover Sheet) and check the box in section 1d on the SF-428 B form for “None of the above” and follow all other applicable instructions. 

Subrecipients should report to their ERA grantee on the equipment and/or supplies they purchased with ERA award funds so the grantee can complete one form covering all equipment and supplies purchased with its ERA award. In section 3 of the SF-428 B (comments), you can describe the equipment and supplies acquired by your subrecipients.  You should include the name of each subrecipient and the specific equipment and the current per unit fair market value for the equipment at the end of the award period of performance.  If supplies were acquired by the subrecipient, list the specific supplies and the associated amounts (acquisition cost and the total aggregate value of any residual unused supplies at the end of the award period of performance). Attach additional sheets if necessary.  

Grantees must submit their completed SF-428 form as part of the ERA1 Award Final Report via Treasury’s Portal. 

The ERA1 Final Report requirements concerning the SF-428 form are found on the “Performance and Financial Reporting” Tab.

When you go to that tab, scroll to the bottom of the page to see the on-screen information about the SF-428 form.  You should upload the documents in the upload function found in the “Grantee Comments” section of the page.  After uploading the document, please check the box “I certify that all applicable SF-428 documents have been uploaded.”

For more information about the SF-428 form, please see Treasury’s ERA Reporting page.

In the situation where an ERA1 grantee has reported that it expended rental assistance in a past quarter, but the expenditure was later recharacterized as an ERA2 award expenditure or returned to the grantee as uncashed checks, the grantee should report a corresponding negative expenditure on the appropriate section of the ERA1 Final Report.  For example, if the original expenditures (payments) were made to a subrecipient (for whom the grantee has obligated $30,000 or more), the corresponding negative expenditure should be recorded on the “Expenditures Associated with Obligation of $30,000 or More.”  On the other hand, in the situation where the $100 rental payment was in the form of a direct payment made by the grantee to a beneficiary, the corresponding negative expenditure should be recorded on the “Obligations and Expenditures Associated with the ERA Recipient’s Subawards, Contracts and Direct Payments Valued at Less than $30,000” tab.  (Remember, amounts reported on that tab are aggregate amounts expended per expenditure category.) 

ERA1 recipients in Group A are those with an award period of performance that ended on September 30, 2022, and the deadline to request an Information Document Request (IDR) to update financial information in the ERA1 Award Final Report was August 18,^, 2023. Treasury will send all IDRs responsive to these requests by September 1, 2023.

ERA1 recipients in Group B are those with an award period of performance that ended on December 29, 2022, and the deadline to request an IDR to update financial information in the ERA1 Award Final Report is September 30, 2023. Treasury will send all IDRs responsive to these requests by October 6, 2023. 

All IDRs are sent via Treasury’s Portal and the information requested should be returned to Treasury within the designated timeframe indicated in the IDR.

If you continue to receive notices to return funds after submitting your IDR to Treasury, please hold on to those funds and notify Treasury of these funds for return to Treasury after you receive the pre-debt notice or the notification of final closeout of your ERA1 award. We will provide additional guidance at that time.

Your unobligated ERA1 award balances must match what you reported in your ERA1 Award Final Report or Post-Closeout Adjustment Information Documentation Request (IDR).  Please see question 5.15 of the self-service resources regarding updating the financial information in your ERA1 Award Final Report. 

If you continue to receive notices to return funds after submitting your IDR to Treasury, please hold on to those funds and notify Treasury of these funds for return to Treasury after you receive the pre-debt notice or the notification of final closeout of your ERA1 award. We will provide additional guidance at that time.

Treasury is utilizing Pay.gov to facilitate the return of any unobligated ERA1 award funds that are owed to Treasury. If your indicated on your ERA1 Award Final Report that you have unspent ERA1 award funds, you may return these funds to Treasury at this time. After Treasury makes financial closeout determinations on your ERA1 award, you may receive an additional notice from Treasury to return ERA1 award funds. Please see the self-service resources on the ERA program’s website at ERA Self-Service Resources | U.S. Department of the Treasury and below for further information on how to return ERA1 award funds to Treasury.

Here is the information you will need to complete this process:

• ERA 1 Application Number: 
• ERA 1 FAIN
• Amount of ERA1 award funds being returned to Treasury
• Your contact information (i.e., name, title, office Telephone number, and office email address)

Return ERA1 Award Funds to Treasury via Pay.gov

You can start the process of returning unspent ERA1 award funds by going to the Pay.gov form. You do not need to create a Pay.gov account in order to complete this process. 

• Visit www.pay.gov/public/form/start/1105889015
• Click “Continue to the Form”
• Type your ERA1 Application Number and ERA1 FAIN into the form along with all other requested information in the appropriate data fields on the form. Then, click “Continue.”
• Choose your payment method, then, click Next.

Enter your payment account details, then, click “Review” and submit the payment.

Login.gov is a secure sign in service used by the public to sign in to participating government agencies. Users who log in using Login.gov can only gain access to the Compliance Reporting sections of the portal; they cannot access applications or application information. To gain access to applications, Users must log in using ID.me.

First, be sure that your Account Administrator for ERA Reporting has added you to the Account and has used the correct email address. Then, navigate to https://Portal.Treasury.gov/compliance and select “Create an account.” Then, navigate to portal.treasury.gov/compliance/s and select “Create an account.” Then follow the instructions. Please see Question 5.8 for additional information about Account Administrator roles.

Users who have previously registered through ID.me may continue to access Treasury’s Portal through that method at https://Portal.Treasury.gov/cares/s/. You are not required to register again with Login.gov, however you can choose to do so by going to https://Portal.Treasury.gov/compliance.portal.treasury.gov/compliance/s.

Both Login.gov and ID.me are valid ways to log into Treasury’s Portal and both methods will continue to remain open going forward.

Users who log in using Login.gov can only gain access to the compliance reporting sections of Treasury’s Portal; they cannot access applications or application information. To gain access to applications, users must log in using ID.me.

Users can log in using both ID.me and Login.gov, provided they set up their accounts with the same email address.

In order to access Treasury’s Portal through Login.gov, your Account Administrator for ERA Reporting must first add you as a contact in Treasury’s Portal account using your email address. Once your Account Administrator has added you, you can go to Login.gov to set up your login information. You will need to register with Login.gov using the same email address you provided to your Account Administrator.

ID.me is a trusted technology partner to multiple government agencies and healthcare providers. It provides secure digital identity verification to those government agencies and healthcare providers to make sure you're you – and not someone pretending to be you – when you request access to online services. All personally identifiable information provided to ID.me is encrypted and disclosed only with the express consent of the user. Please refer to ID.me Contact Support for assistance with your ID.me account. Their support website is found at https://help.id.me.

If you are having difficulty registering on ID.me, please refer to ID.me Contact Support for assistance. ID.me’s support website can be found at help.id.me. Please also refer to PDF instructions on creating an ID.me account, which can be found on the ID.me guidance link on the Reporting section of the website.

If you have all the required documents, the process should take only a few minutes. You will need to verify your identity with ID.me. Please refer to https://help.id.me/ details on the verification process.

ID.me provides secure digital identity verification to those government agencies and healthcare providers to make sure that you are you – and not someone pretending to be you – when you request access to online services. Because ID.me verifies your individual identity (and not your company or agency identity), you will need to provide some personal information during the ID.me verification process. Please refer to help.id.me for more details on that process.

Please also refer to pdf instructions on creating an ID.me account, which can be found here: https://home.treasury.gov/policy-issues/coronavirus/assistance-for-state-local-and-tribalgovernments/emergency-rental-assistance-program/reporting Access the Reporting page, scroll down to the Accessing Treasury’s Portal section then click on the ID.me Guidance link.

If you are having difficulty registering on SAM.gov, please refer to the Federal Service Desk for assistance with your SAM.gov account. Their website is fsd.gov and you can also call them at (866) 606-8220 from 8am - 8pm EST.

Registration with SAM.gov is required for any entity that wants to do business with the Federal Government. SAM.gov validates information and electronically shares the secure and encrypted data with the Federal agencies' Finance Offices to facilitate paperless payments through Electronic Funds Transfer (EFT).

We recommend you review their webpage for full instructions. Please note that SAM.gov registration can take up to three weeks; delay in registering in SAM.gov could impact timely payment of funds.

Please note that SAM.gov registration can take up to three weeks; delay in registering in SAM.gov could impact timely payment of funds. Please refer to SAM.gov for further information.

To create a user account on Treasury’s Portal through ID.me, please navigate to https://Portal.Treasury.gov/cares/s/.

To create a user account on Treasury’s Portal through Login.gov, please navigate to https://Portal.Treasury.gov/compliancePortal.Treasury.gov/Compliance/s.

Both are valid methods for creating an account. Users who log in using Login.gov can only access the compliance reporting sections of the Treasury’s Portal; they cannot access applications or application information. Users who need access to the applications segment of the Treasury’s Portal must log in using ID.me.

First, please check to see if you are logging in at the correct location:

• If you have an ID.me account, you will need to login at https://Portal.Treasury.gov/cares/s/
• If you have a Login.gov account, you will need to login at https://Portal.Treasury.gov/compliance.

As a reminder, you must login using the single sign-on that you created using ID.me or Login.gov. Please review the self-service options available online and check your spam folder.

Please make sure you are using a supported browser. Treasury’s Portal supports most modern browsers including Microsoft Edge, Google Chrome and an updated version of Safari. Treasury’s Portal does not work well on Internet Explorer.

To find the self-service options for ID.me, go to https://Portal.Treasury.govhttps://api.id.me/en/session/new, select the “Forgot password” link and follow the instructions.

The individual who has been designated as the “Account Administrator for ERA Reporting” for your entity can designate people for the any of the ERA reporting roles. If you are not the Account Administrator for ERA Reporting, reach out to that individual and request that they follow the steps below.

If you are the Account Administrator for ERA Reporting or have been authorized to serve in that role for your entity, then you can:

• Log into Treasury’s Portal via ID.me or Login.gov
• Click on the three horizontal lines in the upper left
• Click on Account
• Then, click into the specific Account link
• To become designated as an Account Administrator for ERA Reporting, go to Certification on the left hand-side and submit the certification to become the Account Administrator for ERA Reporting
• Select the Designation form on the left-hand side
• From here, you will be able to designate individuals for any of the reporting roles 

For more information on designating points of contact, go to Hints and Tips for Designating Points of Contact for ERA1 and ERA2 Reporting on Treasury’ s Reporting page.

Please check your browser. The best browsers to use are Microsoft Edge, Chrome or the most current version of Safari.

Here are some tips to troubleshoot by some common issues:

• Required Fields: While on the DocuSign page and once all required fields have been completed, the Finish button will appear. If the Finish button is not appearing, it is due to one or more incomplete required fields. Use the Auto Navigation feature (yellow tab) to help you navigate. When the "Finish" button becomes active, you can complete signing.
• Signature Adoption: The first time you click a SIGN or INITIAL field, you are asked to adopt a Signature and Initials. First, verify that your name and initials are correct. If not, you can change them as needed. If you would like to change your name or initials, type the changes in the Full Name and Initials fields. Choose if you want to select a preformatted signature style or if you will draw your signature.
• Email Issues: If you did not receive the email from DocuSign, it could be because it was blocked by either your email server, firewall, email provider or email client. Please check your junk email, confirm your email address with the Sender and select to trust all emails from DocuSign. If the email is still not found, users can request the email to be resent from within Treasury's Portal.

For further assistance, reach out to support.docusign.com.

On April 4, 2022, the Federal Government transitioned from the DUNS number issued by Dun and Bradstreet to the Unique Entity Identifier (UEI). Therefore, entities doing business with the Federal government must now use a Unique Entity Identifier (UEI) number assigned in SAM.gov.

Entities are able to manage organizational information, such as legal business name and physical address associated with a UEI number, directly from SAM.gov.

No action is required if you have an existing and active registration in SAM.gov. If you are registered in SAM.gov, your UEI number has already been assigned and is viewable in your SAM.gov account. Your UEI number is located below the DUNS number on your Entity Registration Record.

Please ensure your legacy DUNS number is accessible for historical reference where needed. The former DUNS number may no longer be displayed on SAM.gov. Treasury now automatically populates your existing account records with the GSA-issued UEI number in the Treasury.gov Application and Compliance portal, as applicable.

For further information on the transition to UEI Number, access SAM.gov. Look for the Register Your Entity or Get a Unique Entity ID section on the page then click Learn More to display detailed information about the DUNS to Unique Entity ID (UEI) transition

Detailed questions about the conversion from DUNS number to UEI number should be directed to GSA by creating an incident ticket with the Federal Service Desk online at fsd.gov or by calling (866) 606-8220. Information about the UEI transition can be found by accessing GSA.gov and searching on ‘Unique Entity Identifier Update.

(under Quarterly Reporting Guidance on the Reporting page, then look for Figure 2 on page 14.

All grantees and subrecipients can obtain a Unique Entity Identifier (UEI) number on the https://sam.gov/content/home website and register for an account if needed:

• New SAM.gov registrants will be assigned a UEI number as part of their SAM registration.
• All existing entities with an existing and active registration with SAM.gov will be assigned a UEI number that can be used for reporting activities.

For more information, please access the SAM.gov website

If you have identified a difference between the number listed in SAM.gov for the legal entity (participating in one or more Treasury programs) with the UEI Number that is specific to Treasury (or experienced another issue with the UEI Number on Treasury’s Portal), please reach out to our team at ERAApplications@treasury.gov.

Please note that the GSA manages the issuance of UEI Numbers and SAM.gov registration.

Federal Award Identification Numbers (FAIN) are available on the USASpending.gov website. Using your organization’s name and the Assistance Listing number of 21.023, you should be able to find your FAIN using the search function on USASpending.gov.  Note that USASpending.gov refers to the FAIN as “Award ID”.

Treasury’s Office of Recovery Programs is now utilizing a new compliance focused communication process for ERA grantees. You will now see communication on several compliance focused items through Treasury’s Portal, instead of solely through e-mail from Treasury. 

The following are examples of these compliance focused items that you will now receive through Treasury’s Portal:

• Communications related to Compliance Reports
  • Non-submission of compliance reports
  • Notices of Noncompliance

• Communications related to Closeout
  • Information Document Requests
  • Final ERA1 Award Closeout communications

Once these items are deployed to your account in Treasury’s Portal, the points of contact on your ERA application will receive an email indicating that your office has received a communication in Treasury’s Portal. To view the communication in its entirety, you must log in to your account in Treasury’s Portal and follow the below instructions:

1)    Log into Treasury’s Portal at 

https://portal.treasury.gov/compliance or https://portal.treasury.gov/cares/s/slt

2)    Click on the three lines in the upper left hand of the page

3)    Click on “Notification” button from the menu

4)    Open, Read, Complete, and Submit any actions necessary 

Other items, such as updates to ERA program guidance or office hours invitations will still be communicated solely through e-mail.