Local Assistance and Tribal Consistency Fund

The Local Assistance and Tribal Consistency Fund is a general revenue enhancement program that provides additional assistance to eligible revenue sharing counties and eligible Tribal governments.

Program recipients with questions about reporting, technical issues, eligible uses of funds, or other items click here for self-service resources.

The American Rescue Plan appropriated $2 billion to Treasury across fiscal years 2022 and 2023 to provide payments to eligible revenue sharing counties and eligible Tribal governments for use on any governmental purpose except for a lobbying activity. Specifically, the American Rescue Plan reserves $250 million to allocate and pay to eligible Tribal governments for each of fiscal years 2022 and 2023, and reserves $750 million to allocate and pay to eligible revenue sharing counties for each of fiscal years 2022 and 2023. Under this program, recipients have broad discretion on uses of funds, similar to the ways in which they may use funds generated from their own revenue sources.

Treasury has launched the Local Assistance and Tribal Consistency Fund for all eligible recipients, including eligible Tribal governments and eligible revenue sharing counties.

 

ELIGIBILTY REQUIREMENTS

For Tribal Governments:

The Local Assistance and Tribal Consistency Fund identifies eligible Tribal governments as the governments eligible to request payment of their allocation of the program.

An eligible Tribal government is the recognized governing body of any Indian or Alaska Native tribe, band, nation, pueblo, village, community, component band, or component reservation, individually identified (including parenthetically) in the list published most recently as of the date of enactment of the American Rescue Plan pursuant to section 104 of the Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C. 1531).

For Eligible Revenue Sharing County Governments:

The Local Assistance and Tribal Consistency Fund defines eligible revenue sharing counties to include any county, parish, or borough

  1. that is independent of any other unit of local government; and
  2. that is the principal provider of government services for the area within its jurisdiction; and
  3. for which there is a negative revenue impact due to implementation of a Federal program or changes to such program.

The statute also specifically enumerates the District of Columbia, the Commonwealth of Puerto Rico, Guam, and the United States Virgin Islands as eligible revenue sharing counties.

Treasury has published a summary of the methodology used to determine eligible revenue sharing counties: 

FUNDING AND ALLOCATION AMOUNTS

For Tribal Governments:

Congress has reserved $500 million of funding for eligible Tribal governments under the Local Assistance and Tribal Consistency Fund . Specifically, the American Rescue Plan directs the Secretary to reserve $250 million to allocate and pay to eligible Tribal governments for each of fiscal years 2022 and 2023, taking into account economic conditions of each eligible Tribe.

Treasury held Tribal consultations on February 8, 9, and 10, 2022, and received written comments from Tribal governments and stakeholders. Below, Treasury has published a summary of Tribal consultations, as well as the Tribal allocation methodology used to calculate allocation and payment amounts:

For Eligible Revenue Sharing County Governments:

Congress reserved $1.5 billion of funding for eligible revenue sharing counties under the Local Assistance and Tribal Consistency Fund. Specifically, the American Rescue Plan directs the Secretary to reserve $750 million to allocate and pay to eligible revenue sharing counties for each of fiscal years 2022 and 2023, 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.

Below, Treasury has published a summary of the eligible revenue sharing county allocation methodology used to calculate allocation and payment amounts:

 

HOW TO REQUEST FUNDING

For Tribal Governments:

Recipients may request payment of their allocation through the Treasury Submission Portal. Eligible Tribal governments may log in to the Treasury Submission Portal to review their specific allocation under the program. Eligible Tribal governments will be required to complete payment information, sign program terms and conditions, and submit a certification related to the Tribe’s economic conditions. The portal will open on Friday, July 29, 2022, at 3:00 p.m. ET.

Eligible Tribal governments must request funding by July 31, 2023 at 11:59 PM AKDT. If an eligible Tribal government does not complete its submission by that deadline, the Tribal government will not be eligible for either the first or second payment under the LATCF. The first payment will be available immediately and will be made to Tribes on a rolling basis. Treasury expects to make the second payment after the start of fiscal year 2023.

Please note that the Build America, Buy America Act establishes domestic content procurement preference requirements for federal financial assistance programs for infrastructure, and these requirements apply to the LATCF.  Treasury plans to propose a waiver from the Build America, Buy America Act requirements for awards made under the LATCF program.

An eligible Tribal government may request funding and receive an award before a waiver is issued and becomes effective. However, typically, only awards issued after the waiver is issued and becomes effective are excluded from the requirements of the Build America, Buy America Act. If a Tribal government receives an award prior to the date any waiver becomes effective, then the award may still be subject to the requirements of the Build America, Buy America Act.  Treasury has posted the proposed Build America, Buy America Waiver for eligible Tribal governments and the approved Build America, Buy America Waiver for eligible revenue sharing counties on its Build America, Buy America Waiver webpage.

For Eligible Revenue Sharing County Governments:

Recipients may request payment of their allocation through the Treasury Submission Portal. Eligible revenue sharing counties may log in to the Treasury Submission Portal to review their specific allocation under the program. Eligible revenue sharing counties will be required to complete payment information and sign program terms and conditions. The portal will open on Thursday, September 29, 2022, at 3:00 p.m. ET. 

Eligible revenue sharing counties must request funding by January 31, 2023 at 11:59 PM AKST. If an eligible revenue sharing county does not complete its submission by that deadline, the eligible revenue sharing county will not be eligible for either the first or second payment under the LATCF. The first payment will be available immediately and will be made to eligible revenue sharing counties on a rolling basis. Treasury expects to make the second payment after the start of calendar year 2023.

Please note that the Build America, Buy America Act establishes domestic content procurement preference requirements for federal financial assistance programs for infrastructure. Treasury has posted the approved Build America, Buy America Waiver for eligible revenue sharing counties on its Build America, Buy America Waiver webpage.

 

ELIGIBLE USE OF FUNDS

The Local Assistance and Tribal Consistency Fund provides flexible support for eligible revenue sharing counties and eligible Tribal governments to meet their jurisdiction’s needs. Specifically, the statute directs that recipients may use funds for any governmental purpose other than a lobbying activity.

As a general matter, recipients may treat these funds in a similar manner to how they treat funds generated from their own revenue. Programs, services, and capital expenditures that are traditionally undertaken by a government are considered to fulfill a “governmental purpose.” For Tribal governments, investing in activities undertaken by Tribal enterprises, such as operating or capital expenditures for businesses that are owned or controlled by a Tribal government, are considered a governmental purpose. Recipients should refer to the Local Assistance and Tribal Consistency Fund guidance for more information on eligible and ineligible uses.

All funds are available to recipients until expended or returned to Treasury.

 

RECIPIENT COMPLIANCE AND REPORTING

Recipients will be responsible for submitting an annual Project and Expenditure report to Treasury, which is expected to require data on obligations and expenditures by category of use and certification that funds have not been used to fund lobbying activities. Treasury has released detailed reporting guidance:

 

General Inquiries

For general questions about the Local Assistance and Tribal Consistency Fund, please email LATCF@treasury.gov

 

REFERENCE DOCUMENTS

Local Assistance and Tribal Consistency Fund Guidance

Local Assistance and Tribal Consistency Fund Allocation Methodology for Tribal Governments

Local Assistance and Tribal Consistency Fund Tribal Consultation Summary

Local Assistance and Tribal Consistency Fund Eligibility and Allocation Methodology for County Governments

Local Assistance and Tribal Consistency Fund Allocations for Eligible Revenue Sharing County Governments  / Local Assistance and Tribal Consistency Fund Allocations for Eligible Revenue Sharing County Governments (.csv)

Local Assistance and Tribal Consistency Fund Reporting Guidance

LATCF Tribal Deadline Extension Notice

WEBINARS

Local Assistance and Tribal Consistency Fund – Eligible Revenue Sharing Counties Overview

Local Assistance and Tribal Consistency Fund – Eligible Revenue Sharing Counties Overview [Slides]