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 Tribal governments, eligible revenue sharing counties and eligible revenue sharing consolidated 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. Additionally, Section 103 of Division LL of the Consolidated Appropriations Act, 2023 made additional funding available across fiscal years 2023 and 2024 for payments to eligible revenue sharing consolidated governments. Treasury determined the total allocation for eligible revenue sharing consolidated governments to be approximately $10.5 million, approximately $5.3 million reserved for each of fiscal years 2023 and 2024. Under this program, recipients have broad discretion on uses of funds, similar to how they may use funds generated from their own revenue sources.

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

ELIGIBILiTY 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:

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

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

The Local Assistance and Tribal Consistency Fund 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:

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

For Eligible Revenue Sharing Consolidated Governments:

An eligible revenue sharing consolidated government is defined as 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, as determined by the Secretary, there is a negative revenue impact due to implementation of a Federal program or changes to such a program.

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

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

FUNDING AND ALLOCATION AMOUNTS

For Tribal Governments:

Congress 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.

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

For Eligible Revenue Sharing Consolidated Governments:

Congress directed Treasury to determine allocations and make payments for fiscal years 2023 and 2024 for eligible revenue sharing consolidated governments using the same allocation methodology as the eligible revenue sharing counties. 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.

Treasury published a summary of the eligible revenue sharing consolidated government allocation methodology used to calculate allocation and payment amounts:

HOW TO REQUEST FUNDING

For Tribal Governments:

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

Eligible Tribal governments had to request first tranche funding by April 28, 2023 at 11:59 PM AKT in order to be eligible for both the first and second payments under the LATCF. The first payment was made available immediately and made to Tribes on a rolling basis. The second tranche payment for Tribes is now available.

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 has posted the approved Build America, Buy America Waiver for Tribal governments on its Build America, Buy America Waiver webpage.

For Eligible Revenue Sharing County Governments:

Treasury made first tranche payments for eligible revenue sharing counties available starting on September 29, 2022. The second tranche payment is now available. Eligible revenue sharing counties must complete their submissions for the second tranche payment by January 31, 2024. To receive the second tranche payment, your eligible revenue sharing county should take the following steps:

Verify your government has an active SAM.gov registration.
Enter the Treasury Submission Portal by signing in to ID.me. The designated submitter entering the portal through ID.me for the second tranche submission will be the same individual registered with ID.me who completed the first tranche submission. If your entity needs to change the designated submitter, please follow the instructions below.
Complete the LATCF second tranche submission for your government by following the step-by-step submission guide here: LATCF Second Tranche Submission Portal Instructions.
Confirm your second tranche submission has a status of “Submitted.”

Recipients are encouraged to review the LATCF Second Tranche Submission Preparation Checklist for more information.

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 non-Tribal governments on its Build America, Buy America Waiver webpage.

For Eligible Revenue Sharing Consolidated Governments:

Treasury made first tranche payments for eligible revenue sharing consolidated governments available starting on February 21, 2023. The second tranche payment is now available. Eligible revenue sharing consolidated governments must complete their submissions for the second tranche payment by January 31, 2024. To receive the second tranche payment, your eligible revenue sharing consolidated government should take the following steps:

Verify your government has an active SAM.gov registration.
Enter the Treasury Submission Portal by signing in to ID.me. The designated submitter entering the portal through ID.me for the second tranche submission will be the same individual registered with ID.me who completed the first tranche submission. If your entity needs to change the designated submitter, please follow the instructions below.
Complete the LATCF second tranche submission for your government by following the step-by-step submission guide here: LATCF Second Tranche Submission Portal Instructions.
Confirm your second tranche submission has a status of “Submitted.”

Recipients are encouraged to review the LATCF Second Tranche Submission Preparation Checklist for more information.

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 non-Tribal governments 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 to Treasury an annual Obligation and Expenditure Report, which requires data on recipients’ obligations and expenditures by category of use and certification that award funds have not been used to fund lobbying activities. Treasury has released detailed reporting guidance below.

Local Assistance and Tribal Consistency Fund Reporting Guidance

The 2023 Obligation and Expenditure Reports were due March 31, 2024. The 2023 Obligation and Expenditure Report covered the reporting period from January 1, 2023 to December 31, 2023.

PUBLIC REPORTING

To support program transparency, Treasury will publish data reported by recipients in the annual Obligation and Expenditure Reports throughout the LATCF program. Data users should refer to the LATCF Reporting Guidance for additional context on reporting fields.

Links to each dataset will be added below as they become available, as well as analysis of the data, when available.