American Rescue Plan Act – Local Fiscal Recovery Funds Resources

October 7, 2021

To: Municipal and County Clerks, Treasurers and Heads of Government


The Wisconsin Department of Revenue – State and Local Finance Division (DOR) would like to share the new Revenue Loss Calculator created by the Wisconsin Towns Association and the League of Wisconsin Municipalities. This tool was created to assist municipalities in calculating their revenue loss for the purposes of strategically using the American Rescue Plan Act – Local Fiscal Recovery Funds (ARPA) based on guidance from the U.S. Department of the Treasury (Treasury).

Revenue Loss Calculator

  • ARPA funds that are used to replace lost revenue can fund a broad array of government services (ex: infrastructure (including roads) and public health/safety expenses) 
  • To determine the amount of lost revenue, municipalities can calculate their revenue loss at four different points – on December 31, 2020 through 2023
  • Municipalities may use this Revenue Loss Calculator to calculate their revenue loss for December 31, 2020, as well ​as complete a projection for 2021-2023
  • To use this tool, you need your municipality's financial report data for 2016-2020. Note: 2016-2019 report data is available for every municipality and county on the DOR website.
  • For more information, review Treasury's Interim Final Rule and Frequently Asked Questions
  • Questions on the calculator? Contact wtowns@wisctowns.com or league@lwm-info.org

NEU Reporting Guidelines

  • Treasury recently extended the reporting deadline for the Project and Expenditure Report that local governments must submit
  • January 31, 2022 due date – states, territories, counties, metropolitan cities, and Tribal governments must submit the Project and Expenditure Report (instead of October 31, 2021), covering the period between award date and December 31, 2021
  • April 30, 2022 due date – the first reporting deadline for non-entitlement units of government (NEUs) to complete the Project and Expenditure Report (instead of October 31, 2021), covering the period between award date and March 31, 2022
  • For more information, review:
  • Questions on Treasury reporting? Contact SLFRP@treasury.gov

Other Questions?