ERA2 Quarterly Reports

ADDENDUM
EMERGENCY RENTAL ASSISTANCE PROGRAM REPORTING GUIDANCE
Revised Q1 and Q2 ERA1 and ERA2 Reporting Requirements for State, Local and
Territorial Recipients
•

ERA1 and ERA2 State, Local and Tribal (SLT) Recipients are no longer required to meet all
reporting requirements detailed in Treasury’s ERA Reporting Guidance v 1.0 for the first
(Q1) and second (Q2) quarter of 2021 by July 29, 2021, as previously scheduled.

•

ERA1 and ERA2 SLT Recipients will be required to submit partial Q2 reports around August
6, 2021. A final submission deadline will be provided in the near future. The Q2 partial
report consists of a subset of mandatory data elements that mirror the reports that
Recipients already submitted for Treasury’s interim reporting cycle through Q1 and monthly
submissions with minor updates and two brief narrative questions. See below for the
required data elements.

•

In addition to the Q2 partial report, ERA1 and ERA2 SLT Recipients must provide brief
monthly reports for the months of July and August 2021, in keeping with previously announced
guidance.

Quarterly Report Beginning in Q3
•

ERA1 and ERA2 SLT Recipients are required to submit full quarterly financial and
programmatic reports, consistent with Treasury’s ERA Reporting Guidance v 1.0, beginning
with the Q3 2021 reporting period. Recipients are required to submit their Q1, Q2 and Q3
reports by October 15, 2021, and future quarterly reports as required in the ERA Reporting
Guidance v 1.0.

Q1 and Q2 ERA Reporting Requirements for Tribes, Tribally Designated Housing
Entities, and the Department of Hawaiian Home Lands
•

ERA1 Recipients that are Tribes, Tribally Designated Housing Entities, and the Department
of Hawaiian Home Lands will be required to submit Q2 partial reports around August 6,
2021. A final submission deadline will be provided in the near future. See below for the
required data elements.

•

In addition, these Recipients are required to provide financial and programmatic reporting as
detailed in Treasury’s ERA Reporting Guidance v 1.0 beginning with the Q3 2021 reporting
period. These Recipients are not required to submit full Q1 and Q2 reports by July 29, 2021
and are not required to submit monthly reports.

Date: July 15, 2021

Page 1 of 4

Required Data Elements for Partial Q2 Reports - August 2021 1
Program Overview

System for Prioritizing Assistance

Households Assisted

1

Screenshots subject to change

Page 2 of 4

Protecting Vulnerable Communities

Total Obligations and Expenditures

Page 3 of 4

Certification

Page 4 of 4

Emergency Rental Assistance Program

Reporting Guidance

June 30, 2021
Version 1.0
Emergency Rental Assistance Program
Reporting Guidance
i

Table of Contents

Overview .................................................................................................................................... 1
Section I: Reporting Process ...................................................................................................... 7
Section II: Reporting Periods and Deadlines ............................................................................. 9
Section III: Section-by-Section Guidance .................................................................................12
Module A: Recipient Information .................................................................................12
Module B: Project Overview and Performance Narrative.............................................13
Module C: Performance Measures and Participant Demographics.............................15
Module D: Participant Household Payment Data File ..................................................27
Module E: Financial Reporting ....................................................................................29
Module F: Annual Civil Rights Compliance and Reporting ...........................................32
Module G: Official Certification .....................................................................................33
Section IV: Appendices

..................................................................................................34

Appendix 1 – Required Reporting Elements by ERA Recipient Type ...........................34
Appendix 2 – Data Dictionary, Data Upload Formats, and Participant
Household-Level Payment Data File Templates .....................................36
Appendix 3 – ERA Program Terminology .....................................................................37
Appendix 4 – Race, Ethnicity and Gender Categories ..................................................40
Appendix 5 – Expenditure Categories and Payee and Payment Types ........................41
Appendix 6 – Required Information on Expenditures and Obligations by
Payment Type ........................................................................................42
Appendix 7 – Administration and Compliance Information for ERA1 and ERA2
Award Recipients ...................................................................................43
Appendix 8 – Guidance on Required ERA1 and ERA2 Monthly Reports ......................45
Appendix 9 – Applicable Limitations on Administrative Expenses ................................47

Emergency Rental Assistance Program
Reporting Guidance
i

Overview
This guidance provides all entities that received Emergency Rental Assistance (ERA) awards
directly from the U.S Department of the Treasury (Treasury) with overall information on required
reporting, including expectations, procedures, and submission deadlines. It also establishes the
required data that each ERA award Recipient must submit as part of their progress and financial
reporting. The guidance will be updated periodically and transparently as needed.
For the purposes of the guidance, State, Local, and Territorial ERA Recipients are referred to as
“State, Local, and Territorial Recipients,” and all Recipients that are Indian Tribes, Tribally
Designated Housing Entities (TDHEs), and the Department of Hawaiian Home Lands (DHHL) are
referred to as “Tribe, TDHE, and the DHHL Recipients.” Please note that the term “Recipient” is
a reference to the prime recipient receiving a direct financial assistance award from Treasury and
has the same meaning as “Grantee” in the authorizing legislation, Assistance Agreement, and
Treasury ERA guidelines. These terms will be used interchangeably for ERA1 and ERA2.
What Entities are Required to Submit Quarterly Reports?
All State, Local, and Territorial Recipients and all Tribe, TDHE, and the DHHL Recipients that
received an ERA1 and/or an ERA2 award must submit Quarterly Reports.
ERA1 Recipients are the entities that received an ERA award directly from Treasury under the
Consolidated Appropriations Act, 2021, and ERA2 Recipients are those entities that received an
ERA award directly from Treasury under the American Rescue Plan Act. 1
What Information Must be Included in the Required Quarterly Reports?
In general, each required Quarterly report must cover all Recipient, subrecipient, and contractor
activities for the subject ERA1 or ERA2 award. Each report must provide performance and
financial information including background information about the ERA Project that is the subject
of the report; participant (household, beneficiary) data; and financial information with details about
obligations, expenditures, direct payments, and subawards. Please see Section III below for
complete guidance on reporting requirements.
Treasury is requiring all Tribe, TDHE, and the DHHL Recipients to report on a subset of the
otherwise required information where Treasury has flexibility. Please see Appendix 1 for a table
of the required data points and applicable reporting timeframes by type of Recipient.

1
Emergency Rental Assistance (“ERA1”) pursuant to Division N, Title V, Section 501 of the Consolidated
Appropriations Act, 2021, Pub. L. No. 116-260 (December 27, 2020). Emergency Rental Assistance
(“ERA2”) pursuant to Title III, Subtitle B, Section 3201 of the American Rescue Plan Act, 2021, Pub. L.
No. 117-2 (March 11, 2021).

Emergency Rental Assistance Program
Reporting Guidance

1

For reporting purposes, Recipients must account for each ERA award separately. Recipients with
multiple ERA awards, such as Recipients that received one ERA1 award and one ERA2 award,
must submit two separate reports in each reporting period, one for each award. While Recipients
may have more than one Federal Award Identification Number (FAIN) associated with their ERA1
or ERA2 awards, Recipients need only make one quarterly submission covering all of ERA1 and
then one other submission for ERA2 covering one or more FAIN, as applicable.
In addition, for reporting purposes, each ERA award (ERA1 or ERA2) is considered one ERA
Project. In keeping with this approach, an ERA Recipient that received one ERA1 award is
implementing one ERA Project, while a recipient that received an ERA1 award and also received
an ERA2 award is administering two separate ERA Projects. This distinction is helpful particularly
for the required financial and subaward reporting outlined in Section III Module E, “Financial
Reporting,” below.
Each Recipient is responsible for compiling and reporting all required information for each report.
This responsibility includes compiling subrecipient and contractor information, as applicable, for
each required data element for each report. Subrecipients are entities that received a subaward
from an ERA1 or ERA2 Recipient for the purpose of carrying out a portion of the ERA1 or ERA2
Project on behalf of the Recipient. Contractors are entities that entered into a contract with an
ERA1 or ERA2 Recipient for the purpose of providing goods and/or services to implement an ERA
Project.
Important New Requirement for Household-Level Data: All State, Local, and Territorial
Recipients must provide, as a part of each of their required Quarterly Reports, a Participant
Household Payment Data File with detailed information on assistance provided to/for each
participant household during the reporting period, as highlighted in Figure 1. See Section III,
Module D below for more information on the required Participant Household Payment Data File.
(Note: Tribe, TDHE, and the DHHL Recipients are not required to submit Participant Household
Payment Data Files.)

Emergency Rental Assistance Program
Reporting Guidance

2

Figure 1
Highlights of Required Participant Household Payment Data File
The Participant Household Payment Data File must provide the following data points for each
payment of ERA Assistance paid under the subject ERA Project in the reporting period:
•
•
•
•
•
•

Physical address of the participant household;
Payee type (i.e., Tenant; Landlord or Owner; Utility/Home Energy Service
Provider; Other Housing Services and Eligible Expenses Provider);
Category of Financial Assistance provided;
Amount of payment;
Date of payment; and
Date range for the period of performance the ERA Financial Assistance is
intended to cover for the household (that is, the months in which household
expenses are covered as documented in the participant household’s
application, as appropriate).

Recipients should report multiple entries per participant household where households
received multiple forms of assistance under separate agreements, as needed, taking care to
avoid counting assistance twice. See Section III, Module D below for more information.

What is the Platform for Submitting the Required Reports?
Each Recipient is responsible for submitting its reports via Treasury’s online Portal. ERA reporting
will not occur through the GrantSolutions portal used for Coronavirus Relief Fund reporting under
section 5001 of the CARES Act.
Treasury will provide a portal user guide and instructions for bulk data file uploads to all ERA
Recipients in July 2021 as soon as possible. Treasury’s portal will open for Quarterly Reporting
on or about July 15, 2021. In addition, the following information can be found on the Emergency
Rental Assistance Program page:
•
•
•
•

ERA Data Dictionary (draft available now)
ERA Reporting Portal Wireframes of Treasury’s Portal screens (draft available now)
Template and user guide for Recipients that opt to provide the required report information
using the batch upload function instead of the online form available via Treasury’s Portal.
Template and user instructions for the Participant Household Level Data File (All State,
Local, and Territorial Recipients are required to submit this data file. Tribe, TDHE, and
the DHHL Recipients are not required to submit the data file.).

Emergency Rental Assistance Program
Reporting Guidance

3

When are the Upcoming Reporting Deadlines?
Recipients must submit the following upcoming reports:
•

June Monthly Report, submission deadline of July 15, 2021
o Reporting period June 1 – June 30, 2021
(ERA1 and ERA2 State, Local, and Territorial Recipients only)
Note: See Tables 1 and 2 below for timeframes and deadlines for required Monthly
Reports for the months of July and August 2021. See Appendix 8 for complete
guidance on the required ERA1 and ERA2 Monthly Reports.

•

State, Local, and Territorial Recipients: Q1 and Q2 Quarterly Reports, submission
deadline of July 29, 2021
o ERA1 Q1 2021 Quarterly Reports (reporting period of date of award – March 31, 2021)
(ERA1 State, Local, and Territorial Recipients and Tribe, TDHE, and the DHHL
Recipients)
o ERA1 Q2 2021 Quarterly Reports (reporting period of April 1 – June 30, 2021)
(ERA1 State, Local, and Territorial Recipients and Tribe, TDHE, and the DHHL
Recipients)
o ERA2 Q2 2021 Quarterly Report (reporting period of date of award – June 30, 2021)
(ERA2 State, Local and Territorial Recipients)

Subsequent reports are due the 15th day of the month following the end of the reporting period,
or the following Monday in situations when the 15th day falls on the weekend or a holiday. Please
see Section II below for complete information on reporting timeframes summarizing the ERA1
and ERA2 Recipient reporting periods.
What are Recipient’s Reporting and Compliance Responsibilities?
Each Recipient is accountable for its compliance with the applicable legal, regulatory, and
compliance requirements listed below. Each Recipient is also responsible for oversight of its
subrecipients and contractors. Please Appendix 7, the Assistance Agreement, and 2 CFR 200 for
more details.
•
•

ERA1 and ERA2 Award Terms and Conditions;
ERA1 and ERA2 statutes, section 501 of the Consolidated Appropriations Act, 2021, Pub.
L. No. 116-260 (ERA1 statute) and section 3201 of the American Rescue Plan Act of 2021,
Pub. L. No. 117-2 (ERA2 Statute);

Emergency Rental Assistance Program
Reporting Guidance

4

•

•

Pandemic Response Accountability Committee (“PRAC”) reporting requirements per
section 15011 of the CARES Act (Pub. L. No. 116-136), as amended by Title VIII, Section
801(b) of the Consolidated Appropriations Act, 2021 (Pub. L. No. 116-260); and
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, 2 CFR Part 200 (hereafter, “the Uniform Guidance”).

The required reports enable Treasury and the Treasury’s Office of Inspector General (Treasury
OIG) to monitor Recipient performance and compliance with ERA program requirements.
Treasury will release summary results of Recipient reports to the public and oversight bodies,
including the PRAC.
Special Instructions Regarding Redirected Award Funds
Any local government that received an ERA award and subsequently redirected - 100% of the
award funds received from Treasury to its State or Territory is not subject to the reporting
requirements described in this document provided that it submitted the relevant redirection
documentation to Treasury and Treasury provided confirmation of acceptance of such
documentation. The redirect of the local government’s ERA award funds to the State or Territory
Recipient effectively modified the State or Territory’s ERA award. As such, the State or Territory
will be responsible as the Recipient for reporting on the use of the redirected award funds, as
such funds are now subject to the requirements set forth in the ERA Award Terms and Conditions
previously accepted by the State or Territory in connection with its ERA award. A local
government recipient that redirected 100% of its ERA award funds to its State or Territory, but did
not submit the relevant redirection documentation to Treasury, is still subject to the Interim,
Monthly, and Quarterly Reporting requirements under the ERA program until it submits the
relevant redirection documentation to Treasury and Treasury confirms acceptance of its
redirection documentation.
What is Covered in this Guidance Document?
The remaining four sections of this document provide detailed guidance and instructions on the
reporting process and requirements.
Section I.

Reporting Process

Section II.

Reporting Periods and Deadlines

Section III.

Reporting Section-by-Section Guidance
Module A.

Recipient Information

Module B.

Project Overview and Performance Narrative

Module C.

Performance Measures and Participant Demographics

Module D.

Participant Household Payment Data File
Emergency Rental Assistance Program
Reporting Guidance

5

Section IV.

Module E.

Financial Reporting

Module F.

Annual Civil Rights Compliance and Reporting

Module G.

Certification

Appendices

Additional Information or Questions?
If you have questions about ERA1 or ERA2 award administration or reporting requirements,
please send an email to us via [email protected].

Emergency Rental Assistance Program
Reporting Guidance

6

Section I: Reporting Process
Recipients must gather and track required information throughout each reporting period and
submit the required reports using Treasury’s Portal. See below for more details on the process.
Figure 2 describes, at a high-level, a general approach for Recipients to prepare and submit
required ERA reports to Treasury.

Figure 2
Steps in Preparing and Submitting the Required ERA Reports
Step 1 – Recipients gather and maintain required information such as counts of applicants and
participants; amounts paid directly or indirectly to tenants, landlords, and utility/home energy
providers; amounts paid to subrecipients and contractors; and administrative expenses. This is
not meant to be an exhaustive list of required data. Please see below for a complete guidance
on the required information.
Step 2 – Approximately one week prior to the end of each reporting period, Treasury will
distribute email notices to each Recipient’s designated Points of Contact for Reporting. The
notices will alert the Recipients of the date that Treasury’s Portal will be made available for
Recipient access and the report submission deadline.
Step 3 – Recipients will need to communicate with and gather required information from their
subrecipients and contractors, if applicable.
Step 4 – The Recipient’s designated Point(s) of Contact for Reporting and Authorized
Representatives for Reporting must register with ID.me before gaining access to Treasury’s
Portal for submitting reports to further safeguard Recipient and beneficiary information.
Step 5 – Recipient staff access Treasury’s Portal and provide the required information.
Step 6 – After manually entering or uploading the report information, Recipients must review
the information entered or submitted to the online reporting forms for any errors and
completeness. Following completion of the report in the portal, the Recipient’s designated
Authorized Representative for Reporting must certify the authenticity and accuracy of the
information provided and formally submit the report to Treasury. Like other federal systems that
facilitate bulk data upload and/or manual data entry, certain data fields will be controlled with
validation rules that will trigger error or warning notices requesting changes to entries.

Emergency Rental Assistance Program
Reporting Guidance

7

Figure 2 (continued)
Step 7 – Treasury staff will review the information submitted by the Recipient for Treasury’s
ongoing programmatic and financial monitoring.
Step 8 – Treasury will post select information on each Recipient’s reporting on each of its ERA
Project(s) (each ERA1 and ERA2 award) on Treasury.gov.
Step 9 – Each Recipient will continue to administer its ERA Project(s) and continue gathering
information for the next required quarterly report. Good faith changes to prior submissions will
generally be allowed with some exceptions.

On-Line System for Submitting Required Reports
All Recipients must submit required reports via Treasury’s Portal, which Recipients used to submit
the necessary information to receive an ERA award from Treasury.
Treasury will provide ERA Recipients with a user guide for Treasury’s Portal and will host trainings
to help Recipients prepare for and meet their ERA reporting obligations.

Allowed Formats for Providing the Required Information
All Recipients may use either of the following two methods for submitting the required report data:
•

Manual Data Entry. Key-in the information to Treasury’s Portal via online fillable forms.

•

Batch Upload via Excel Template. Enter the required information into Excel files
provided by Treasury and then upload the files into the portal. Treasury will provide
Recipients with pre-formatted Excel files for this purpose.

In addition, all State, Local, and Territorial Recipients must provide a Participant Household
Payment Data File containing participant household payment information as part of their required
Quarterly Reports and as described in Section III, Module D below. Note: Tribe, TDHE, and the
DHHL Recipients are not required to provide Participant Household Payment Data Files.

Emergency Rental Assistance Program
Reporting Guidance

8

Section II: Reporting Periods and Deadlines
Recipient reporting obligations include submissions of Monthly and Quarterly Reports. Recipients
must provide all required reports on each ERA1 and ERA2 award separately without commingling
funds, data, or records.
Monthly Reports. All State, Local, and Territorial Recipients that received ERA1 and/or ERA2
awards must submit brief Monthly Reports covering two data points only: 1) the total number of
participating households, and 2) total amount of ERA funds expended. Currently, Treasury is
requiring all Recipients to submit Monthly Reports for the April, May, June, July, and August 2021
reporting periods. Please see Appendix 8 for additional information about the required Monthly
Reports. Note: Tribe, TDHE, and the DHHL Recipients are not required to provide monthly
reports.
Please be aware that Treasury may require submission of additional Monthly Reports as needed.
Quarterly Reports. All State, Local, and Territorial Recipients and all Tribe, TDHE, and the
DHHL Recipients must submit Quarterly Reports with reporting periods of one calendar quarter.
Recipients must submit the following upcoming reports:
•

June Monthly Report, submission deadline of July 15, 2021
o Reporting period June 1 – June 30, 2021
(ERA1 and ERA2 State, Local, and Territorial Recipients only)
Note: See Tables 1 and 2 below for timeframes and deadlines for required Monthly
Reports for the months of July and August 2021. See Appendix 8 for complete
guidance on the required ERA1 and ERA2 Monthly Reports.

•

State, Local, and Territorial Recipients: Q1 and Q2 Quarterly Reports, submission
deadline of July 29, 2021
o ERA1 Q1 2021 Quarterly Reports (reporting period of date of award – March 31, 2021)
(ERA1 State, Local, and Territorial Recipients and Tribe, TDHE, and the DHHL
Recipients)
o ERA1 Q2 2021 Quarterly Reports (reporting period of April 1 – June 30, 2021)
(ERA1 State, Local, and Territorial Recipients and Tribe, TDHE, and the DHHL
Recipients)
o ERA2 Q2 2021 Quarterly Report (reporting period of date of award – June 30, 2021)
(ERA2 State, Local, and Territorial Recipients)
Emergency Rental Assistance Program
Reporting Guidance

9

Subsequent reports are due the 15th day of the month following the end of the reporting period,
or the following Monday in situations when the 15th day falls on the weekend or a holiday.
Table 1 and Table 2 below provide complete reporting submission deadlines for ERA1 and ERA2
awards respectively, including requirements and deadlines applicable for Tribe, TDHE, and the
DHHL Recipients.
Note on ERA1 Q1 Interim Report: State, Local, and Territorial Recipients that received ERA1
awards were required to provide a Q1 Interim Report by May 12, 2021. The ERA1 Interim Report
covered information on participant households receiving various types of ERA assistance,
participant household income ranges, and reporting on uses of ERA award funds from January
1, 2021 – March 31, 2021. Some elements that appeared in the Q1 Interim Report have been
modified for the Q1 and Q2 Quarterly Reporting for consistency with Uniform Guidance as
detailed below.
Table 1
ERA1 Award Reports – Reporting Periods and Submission Deadlines
State, Local, and Tribe, TDHE,
Territorial
and the DHHL
Recipients
Recipients
Required
Required

Not Required
Not Required

Required
Required

Not Required
Not Required

Required
Required

Required
Required

Required
Required

Not Required
Not Required

Required
Required

Required
Required

Required
Required

Required
Required

Required
Required

Required
Required

Reporting Period

Submission
Deadline

Interim 1
Monthly 1

Calendar
Quarter /
Month and
Year
Q1
April Monthly

Award Date – Mar 30, 2021
Apr 1-30, 2021

May 12, 2021
May 15, 2021

Monthly 2
Monthly 3

May Monthly
Jun Monthly

May 1-31, 2021
Jun 1-30, 2021

Jun 15, 2021
Jul 15, 2021

1
2

Q1 2021
Q2 2021

Award Date – Mar 30, 2021
Apr 1, 2021 – Jun 30, 2021

Jul 29, 2021
Jul 29, 2021

Monthly 4
Monthly 5

Jul Monthly
Aug Monthly

Jul 1 – Jul 31, 2021
Aug 1 – Aug 31, 2021

Aug 15, 2021
Sep 15, 2021

3
4

Q3 2021
Q4 2021

Jul 1, 2021 – Sep 30, 2021
Oct 1, 2021 – Dec 31, 2021

Oct 15, 2021
Jan 17, 2022

5
6

Q1 2022
Q2 2022

Jan 1, 2022 – Mar 31, 2022
Apr 1, 2022 – Jun 30, 2022

Apr 15, 2022
Jul 15, 2022

7
8

Q3 2022
Final Report

Jul 1, 2022 – Sep 30, 2022
Jan 31, 2023

Oct 17, 2022

Cycle

Emergency Rental Assistance Program
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Table 2
ERA2 Award Reports – Reporting Periods and Submission Deadlines
State, Local, and
Territorial
Recipients
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required

Monthly 1
1
Monthly 2
Monthly 3
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

Calendar
Quarter /
Month and
Year
Jun Monthly
Q2 2021
Jul Monthly
Aug Monthly
Q3 2021
Q4 2021
Q1 2022
Q2 2022
Q3 2022
Q4 2022
Q1 2023
Q2 2023
Q3 2023
Q4 2023
Q1 2024
Q2 2024
Q3 2024
Q4 2024
Q1 2025
Q2 2025
Q3 2025

19

Final Report

Cycle

Reporting Period

Submission Deadline

Jun 1-30, 2021
Award Date – Jun 30, 2021
Jul 1 - 31, 2021
Aug 1 - 31, 2021
Jul 1, 2021 – Sep 30, 2021
Oct 1, 2021 – Dec 31, 2021
Jan 1, 2022 – Mar 31, 2022
Apr 1, 2022 – Jun 30, 2022
Jul 1, 2022 – Sep 30, 2022
Oct 1, 2022 – Dec 31, 2022
Jan 1, 2023 – Mar 31, 2023
Apr 1, 2023 – Jun 30, 2023
Jul 1, 2023 – Sep 30, 2023
Oct 1, 2023 – Dec 31, 2023
Jan 1, 2024 – Mar 31, 2024
Apr 1, 2024 – Jun 30, 2024
Jul 1, 2024 – Sep 30, 2024
Oct 1, 2024 – Dec 31, 2024
Jan 1, 2025 – Mar 31, 2025
Apr 1, 2025 – Jun 30, 2025
Jul 1, 2025 – Sep 30, 2025

Jul 15, 2021
Jul 29, 2021
Aug 15, 2021
Sep 15, 2021
Oct 15, 2021
Jan 17, 2022
Apr 15, 2022
Jul 15, 2022
Oct 17, 2022
Jan 16, 2023
Apr 17, 2023
Jul 17, 2023
Oct 16, 2023
Jan 15, 2024
Apr 15, 2024
Jul 15, 2024
Oct 15, 2024
Jan 15, 2025
Apr 15, 2025
Jul 15, 2025
Oct 15, 2025

Jan 31, 2026

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Section III: Section-by-Section Guidance
The required reports consist of six modules: (A) Recipient Information; (B) Project Overview and
Performance Narrative; (C) Performance Measures and Participant Demographics; (D)
Participant Household Payment Data File; (E) Financial Reporting; (F) Annual Civil Rights
Compliance and Reporting; and (G) Official Certification.
Treasury is requiring Tribe, TDHE, and the DHHL Recipients to report on a subset of the otherwise
required information, as noted throughout this guidance. Please see Appendix 1 for a complete
listing the data points applicable for Tribe, TDHE, and the DHHL reporting.
Please also see the accompanying Data Dictionary and Wireframes for the ERA components of
Treasury’s Portal as posted on the Emergency Rental Assistance Program page.

Module A: Recipient Information
This portion of the report allows Recipients to review and update existing portal information
about the Recipient. Generally, the Recipient will need to review and verify details about
the Recipient and the subject ERA Project, and points of contact.

Verification of Recipient Details
The following information about the Recipient will be pre-populated on Treasury’s Portal
form with information on the subject ERA Project. Recipients must review and verify the
information and provide updates quarterly.
•
•
•
•
•
•

Recipient DUNS Number;
Recipient Taxpayer Identification Number (TIN);
Recipient Legal Entity Name;
Recipient Type;
Recipient Street Address; and
Recipient City, State, and Zip Code.

Official Points of Contact
Treasury’s Portal will display the names and contact information for Recipient’s staff
previously designated as the Recipient’s Points of Contact for Reporting and Authorized
Representative(s) for Reporting for its ERA Project(s). Recipients must review and verify
the names and contact information as part of each Report submission.

Emergency Rental Assistance Program
Reporting Guidance

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Module B: Project Overview and Performance Narrative
Recipients will use this module to provide details about the Recipient’s administration of
the subject ERA1 or ERA2 Project. Generally, details that Recipients will provide and
update as necessary include the project overview, performance narrative, and narrative
on effective practices.
Please see the accompanying Data Dictionary and Wireframes for the ERA components
of Treasury’s Portal as posted on the Emergency Rental Assistance Program page.

Project Overview
Each Recipient must provide a Project Overview narrative summary about the subject
ERA1 or ERA2 Project. The Project Overview must include the following information:
•
•
•

•

•

Name of the subject ERA Project;
Recipient’s ERA webpage URL;
Geographic Service Area for the subject ERA project: (This item is not applicable
to Tribe, TDHE, and the DHHL Recipients)
>
State-wide;
>
County-wide;
>
City-wide; or
>
Specific Cities / Counties (listed, where necessary).
Brief narrative description of the subject ERA Project, including the following
details:
>
Performance goals;
>
Major timelines;
>
Key partner organizations;
>
Planned outreach strategies;
>
Other housing services provided;
>
Housing stability services provided; and
>
Other affordable rental housing and eviction prevention services provided,
if applicable.
Brief Description of the Recipient’s system for prioritizing assistance to participant
households of certain incomes: Households with incomes less than 50% of area
median income; and Households with one or more members that have been
unemployed for at least 90 days prior to the household’s application for assistance.
Recipients also must provide the URL for the Recipient website where information
is posted on the subject ERA Project. If the information is not posted on a website,
please upload an electronic copy of public information about the subject ERA
Project.

Emergency Rental Assistance Program
Reporting Guidance

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•

Information on the use of fact-based proxies for determining income eligibility for
ERA assistance with a yes/no indicator of whether Recipient uses a fact-based
proxy, and if yes, a brief narrative description of the proxy of up to 500 words or
less.

Performance Narrative
In addition to the Project Overview, Recipients must provide a performance narrative
(Treasury’s Portal will accommodate a narrative of up to 2,000 words or less) concerning
the performance and accomplishments of the subject ERA Project. The performance
narrative should support the performance and demographic data submitted and must
cover the following topics:
•
•
•
•
•
•

Activities implemented and notable achievements over the calendar quarter;
Activities planned for the next calendar quarter;
Notable challenges and status of each challenge;
Details on compliance/non-compliance issues and mitigation plans;
Requests for additional assistance or guidance from Treasury; and
Other information, as appropriate. Recipients do not need to repeat information
provided in the Project Overview section above.

Narrative on Effective Practices
Recipients may provide a brief narrative describing the Recipient’s effective practices for
administering ERA programming to share with the ERA community (up to 500 words or
less).

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Module C: Performance Measures and Participant Demographics
This section requires Recipients to provide detailed information on the status of the subject
ERA1 or ERA2 Project using the performance data and participant demographic
information listed below.
Please see the accompanying Data Dictionary and Wireframes for the ERA components
of Treasury’s Portal as posted on the Emergency Rental Assistance Program page.
For each measure and data element below, Recipients must report progress achieved
over the reporting period. State, Local, and Territorial Recipients must also report certain
data elements by race, gender, and ethnicity of the primary applicant for assistance in the
household. Please see Appendix 4 for a list of the required demographic categories.
Note: Tribe, TDHE, and the DHHL Recipients are not required to report the race, gender
and ethnicity data points for any of the following items.

Reminder on ERA Financial Assistance Types and Expenditure Categories
Recipients may use ERA funds to provide various forms of Financial Assistance, Housing
Stability Services, and for Administrative Costs. The definitions below provide more detail
around each of the three types of assistance.

Financial Assistance:
There are five types of Financial Assistance that Recipients may provide under
the ERA program:
i.
ii.
iii.
iv.
v.

Rent;
Rental Arrears;
Utilities/Home Energy Costs;
Utilities/Home Energy Costs Arrears; and
Other Expenses Related to Housing.

It is important to track the type or types of Financial Assistance provided to each
unique, participant household to comply with the section 501(g) reporting
requirements in the Consolidated Appropriations Act of 2021. See Treasury’s ERA
Frequently Asked Questions (FAQs) on the Emergency Rental Assistance
Program page for more information on this topic.

Housing Stability Services
This assistance type includes a broad range of services that target households at
risk of homelessness and instability, including eviction prevention and diversion
services. Please see the detailed list published in Treasury’s ERA Frequently
Asked Questions (FAQs) on the Emergency Rental Assistance Program page.
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FAQ No. 23 provides a detailed description of Housing Stability Services available
under the ERA1 and ERA2 programs, as well as the differences between ERA1
and ERA2 as it relates to requirements for Housing Stability Services. In general,
under ERA1, these funds may be used to provide eligible households with case
management and other services related to the COVID-19 outbreak, as defined by
the Secretary of the Treasury, intended to help keep households stably housed.
Under ERA2, these services do not have to be related to the COVID-19 outbreak.

Subpart A - Performance and Participant Demographic Reporting
Table 3 summarizes the performance and participant demographic data required of State,
Local, and Territorial Recipients in this subpart. More details about each required
measure are provided below.
Table 3
ERA Performance Measures Required of State, Local, and Territorial Recipients

a.

b.
c.
d.
e.
f.
g.

h.

i.

ERA Performance
Measures
Number of unique
households that completed
and submitted an application
for ERA assistance
Number of unique
households that received
assistance of any kind
Acceptance rate of
applicants for ERA
assistance
Number of unique
households that received
ERA assistance by type
Number of unique participant
households at certain
income levels
Total amount of ERA award
funds paid to or for
participant households
Average amount of ERA
award funds provided to or
for each participant
household
Average number of months
of rent or utility/home energy
payments covered for each
participant household
Housing stability services

Current Quarter Total

Demographic
Information

X

X

X

X

System calculation

System calculation

X

X

X

X

X

X

System calculation

System calculation

X

X

X

n/a

As shown on Table 3, State, Local, and Territorial Recipients must provide each of the
above-listed measures as current quarter figures. For several of the listed measures,
State, Local and Territorial Recipients must also report the quarterly performance
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measures by race, ethnicity, and gender of the primary applicant for assistance. Appendix
4 includes Treasury’s definitions for relevant demographic data.
For the data elements requiring calculation of rates or averages, Treasury’s Portal will
perform the calculations using data submitted by the Recipients to prerequisite fields. In
these cases, the Recipient must review and verify these calculations before certifying and
submitting the Quarterly Report. When reviewing and validating the system calculations,
please notify Treasury if you identify any material inconsistencies between independently
calculated and system-calculated figures.
Table 4 below summarizes performance data required of Tribe, TDHE, and the DHHL
Recipients in this subpart. Tribe, TDHE, and the DHHL Recipients are required to provide
current quarter totals only. Tribe, TDHE, and the DHHL Recipients are not required to
report the information by race, ethnicity or gender of the primary applicant.
Table 4
ERA Performance Measures Required of Tribe, TDHE, and the DHHL Recipients
a.
b.
c.
d.
f.

g.
i.

ERA Performance Measures
Number of unique households that
completed and submitted an application for
ERA assistance
Number of unique households that
received assistance of any kind
Acceptance rate of applicants for ERA
assistance
Number of unique households that
received ERA assistance by type
Total amount of ERA award funds paid to
or for participant household
Average amount of ERA award funds
provided to or for each participant
household
Housing stability services

Current Quarter Total
X
X
System calculation
X
X
System calculation
X

The following lists each required measure in this subpart with a definition and additional
details for each.

a.

Number of Unique Households that Completed and Submitted an
Application for ERA Assistance.
(Note: Tribe, TDHE, and the DHHL Recipients must report this element, with no
requirement to report the information broken out by race, ethnicity and gender of
the primary applicant for assistance.)
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Definition: The number of unique households that submitted a complete
application, as reasonably determined by the Recipient, for ERA assistance in the
reporting period. The phrase “unique households” means that each household
applying for assistance should only be counted once, including where applicants
applied multiple times in the reporting period. The Recipient must report the
number of unique households for whom the ERA Recipient received a completed
application in the reporting period. The Recipient must also report the number
broken out by the race, ethnicity, and gender of the primary applicant for
assistance. (Tribe, TDHE, and the DHHL Recipients are not required to report
these numbers by race, ethnicity, and gender)

b.

Number of Unique Households that Received ERA Assistance of Any
Kind
Note: All Recipients, including Tribe, TDHE, and the DHHL Recipients must report
this element, with no requirement to report the information broken out by race,
ethnicity and gender of the primary applicant for assistance.
i.

Number of Unique Households that Received ERA Assistance (#)
Definition: The number of unique participant households whose rent, rental
arrears, utility/home energy payments, utility/home energy arrears, or other
expenses related to housing were fully or partially paid under the subject ERA
Project.
The Recipient must report the number of unique households that received
ERA assistance of any type and of any dollar amount under the subject ERA
Project in the reporting period. The Recipient must also report the number
broken out by race, ethnicity, and gender of the primary applicant for
assistance. (Tribe, TDHE, and the DHHL Recipients are not required to
report these numbers by race, ethnicity, and gender).

ii.

Number of Unique Households that Received their Initial ERA
Assistance in the Current Reporting Period
Definition: The sum of the number of unique participant households whose
rent, rental arrears, utility/home energy payments, utility/home energy
arrears, or other expenses related to housing were fully or partially paid for
the first time under the subject ERA Project during the reporting period.
The Recipient must report the number of unique households that received
any ERA assistance of any type for the first time under the ERA Project in
the reporting period. The Recipient must also report this number broken out
by race, ethnicity, and gender of the primary applicant for assistance. (Tribe,
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TDHE, and the DHHL Recipients are not required to report these numbers
by race, ethnicity, and gender).

c.

Acceptance Rate of Applications for ERA Assistance
Treasury’s Portal will calculate and populate the quarterly ratio of new applications
to initial payments – i.e., the total number of new unique households receiving
assistance divided by the total number of new, unique, and complete application
submissions in a given quarter under the subject ERA Project based on the figures
provided for Module C data element b. above.
The portal will also calculate the overall application acceptance rate (from date of
award through the current reporting period) for each ERA Project and for each of
the race, ethnicity, and gender categories.
The Recipient must review and verify portal calculations prior to certifying and
submitting each quarterly report.

d.

Number of Households that Received ERA Assistance by Type
Each Recipient must also indicate the number of unique households that received
any of the five types of ERA Financial Assistance listed below, broken out by
assistance type.
For each of the five types of ERA Financial Assistance listed below, Recipients will
need to track and report the total number of households receiving each type of
assistance. Count each household only one time for a given type of assistance,
regardless of whether the household received that type of assistance multiple
times in the reporting period.
For example:
•

Where the ERA Project paid a rent payment for a participant household
and also paid a utility/home energy assistance payment for the same
participant household in the reporting period, report this as one household
receiving rent assistance and one household receiving utility/home energy
assistance.

•

Where the ERA Project paid two utility/home energy payments to the same
participant household in the reporting period, the Recipient should report
this as one household receiving utility/home energy assistance.

Note: Tribe, TDHE, and the DHHL Recipients must report on each of the five ERA
Financial Assistance Types shown below, with no requirement to report the
information broken out by race, ethnicity, and gender of the primary applicant for
assistance.
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i.

ERA Financial Assistance Type: Rent (#)
Definition: The number of unique participant households that were paid (or
whose landlord was paid) at least one rent payment of any dollar amount
under the subject ERA Project in the reporting period.
The Recipient must the report number for the current reporting period. The
Recipient must also report the numbers broken out by race, ethnicity, and
gender of the primary applicants for assistance. (Tribe, TDHE, and the
DHHL Recipients are not required to report these numbers by race,
ethnicity, and gender.)

ii.

ERA Financial Assistance Type: Rental Arrears (#)
Definition: The number of unique participant households that were paid (or
whose landlords were paid) a payment of any dollar amount for rental
arrears under the subject ERA Project in the reporting period.
The Recipient must report the number for the current reporting period. The
Recipient must also report the number broken out by the race, ethnicity,
and gender of the primary applicants for assistance. (Tribe, TDHE, and the
DHHL Recipients are not required to report these numbers by race,
ethnicity, and gender.)

iii.

ERA Financial Assistance Type: Utilities/Home Energy Bills (#)
Definition: The number of unique participant households that were paid
(or whose utility/home energy provider was paid) a payment of any dollar
amount for any portion of at least one utility or home energy bill under the
subject ERA Project in the reporting period.
The Recipient must report the number for the current reporting. The
Recipients must also report the number broken out by race, ethnicity, and
gender of the primary applicants for assistance. (Tribe, TDHE, and the
DHHL Recipients are not required to report the number by race, ethnicity,
and gender.)

iv.

ERA Financial Assistance Type: Utilities/Home Energy Arrears (#)
Definition: The number of unique participant households that were paid (or
whose utility/energy provider was paid) a payment of any dollar amount for
utility/home energy arrears under the subject ERA Project in the reporting
period.
The Recipient must report the number for the current reporting period.
The Recipient must also report the number broken out by the race,
ethnicity, and gender of the primary applicants for assistance. (Tribe,
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TDHE, and the DHHL Recipients are not required to report these numbers
by race, ethnicity, and gender.)
v.

ERA Financial Assistance Type: Other Expenses Related to Housing
(#)
Definition: The number of unique participant households that were paid any
dollar amount for other approved housing expenses (including eviction
prevention/diversion) under the subject ERA Project during the reporting
period (excluding rent, rental arrears, utility or home energy costs and
home energy costs arrears).
Please see Question No. 7 in Treasury’s ERA Frequently Asked Questions
(FAQs) document available on the Emergency Rental Assistance Program
page.
The Recipient must report the number for the reporting period. The
Recipient must also report the number broken out by race, ethnicity, and
gender of the primary applicants for assistance. (Tribe, TDHE, and the
DHHL Recipients are not required to report these numbers by race,
ethnicity, and gender).

e.

Number of Unique Participant Households at Certain Income Levels
Note: Not applicable for Tribe, TDHE, and the DHHL Recipients.
The Recipient must report the total number of unique participant households that
were paid any dollar amount for at least one of the following: rent, rental arrears,
utilities/home energy costs, utility/home energy arrears, or other expenses related
to housing in the reporting period by the following ranges of household income
levels:
i.
ii.
iii.
iv.
v.

Less than 30% of area median income (#)
Between 30% and 50% of area median income (#)
Between 50% and 80% of area median income (#)
Total number of recipient households whose income eligibility was
determined based on their eligibility for other federal benefit programs (#)
Total number of recipient households whose income eligibility was
determined using a fact-based proxy (#)

The area median income for a household is the same as the income limits for
families published in accordance with 42 U.S.C. 1437a(b)(2), available under the
heading
for
“Access
Individual
Income
Limits
Areas”
at
https://www.huduser.gov/portal/datasets/il.html. Also see FAQ No. 4 in Treasury’s
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ERA Frequently Asked Questions (FAQs) available on the Emergency Rental
Assistance Program page.
The numbers reported for group iv and v above should only reflect the number of
households for which the household income was determined to be eligible for other
federal benefit programs or by a fact-based proxy and for whom there is not
sufficient information in the self-certification to determine the correct AMI
classification. The Recipient should categorize participants into an AMI category
wherever they have sufficient information to do so, even though the Recipient uses
a proxy to determine income eligibility.
The Recipient must report numbers in each of the five income categories for the
reporting period. The Recipient must also report the current period numbers for
each income category broken out race, ethnicity, and gender of the primary
applicants for assistance.

f.

Total Amount of ERA Award Funds Paid to or for Participant
Households
Note: Tribe, TDHE, and the DHHL Recipients must report this data point, with no
requirement to report the information broken out by race, ethnicity, and gender of
the primary applicant for assistance.
Definition: The total dollar amount of ERA award funds paid under the subject
ERA Project to or for participant households including payments for rent, rental
arrears, utility/home energy costs, utility/home energy arrears, and other housing
services and eligible expenses. This does not include funds paid for Housing
Stability Services.
The Recipient must report the number for the reporting period. The Recipient must
also report the number broken out by the race, ethnicity, and gender of the primary
applicant for assistance (Tribe, TDHE, and the DHHL Recipients are not required
to report these numbers by race, ethnicity, and gender).

g.

Average Amount of ERA Award Funds Provided to or for Each
Unique Household
Note: Tribe, TDHE, and the DHHL Recipients must report this data point, with no
requirement to report the information broken out by race, ethnicity, and gender of
the primary applicants for assistance.
The average amount of ERA funds provided per participant household for the
reporting period and the average since receipt of the ERA award are calculated by
Treasury’s Portal. The portal uses the data inputs described in subsections (b)(i)
and (f) above (i.e., Treasury’s Portal calculates and populates the figures for
current reporting period averages by finding the quotient of the data elements in
subsection (f) divided by data elements in subsections (b)(i)). Treasury’s Portal will
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also populate amounts for the figures by the race, ethnicity, and gender categories.
Recipients must review and verify system calculations prior to certifying and
submitting the report.

h.

Average Number of Months of Rent or Utility/Home Energy Payments
Covered for Each Participant Household
Note: Not applicable for Tribe, TDHE, and the DHHL Recipients.
Recipients must calculate and report the average number of months that they paid
rental or utility/home energy payments to/for each participant household (excluding
payments for arrears, other expenses, or housing stability services).
To calculate this figure, the Recipient must first determine the number of “months
of assistance” provided to/for each participant household receiving rent or
utility/home energy payments (note that months of assistance does not include
rental arrears, utility/home energy arrears, other expenses, or housing stability
services). See below for the definition of “month of assistance.” Next, the Recipient
must sum the total number of months of assistance across all participating
households and then divide that total number by the number of participant
households that received at least one payment.
A “month of assistance” is defined as any calendar month during which the
Recipient incurs a cost for providing ERA assistance (of any amount and type(s))
to a participant household. For example:
•

•

Where the Recipient provides a participant household one payment for
both rental and utility/home energy assistance for costs the household
incurred during the month of May, the combination of rental and utility/home
energy assistance payments is considered one month of assistance.
Alternately, where the Recipient provides a participant household an
amount of assistance that covers expenses incurred by the household in
more than one month, such as when the ERA Recipient provides a
household with one $1,000 payment that covers $800 for rent incurred in
May and $200 for prospective rent costs in June, that payment is
considered to be two months of assistance. Invoices for costs during a
multi-month period (quarterly invoices for utilities for example) may be
equally distributed among the months in the multi-month period.

The Recipient must also report these two numbers for each income category
broken out by race, ethnicity, and gender of the primary applicants for assistance.

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Housing Stability Services (#)

i.

All State, Local, and Territorial Recipients and all Tribe, TDHE, and the DHHL
Recipients must report this data element for the reporting period.
Definition: The number of unique participant households that were paid a payment
for housing stability services or were otherwise provided such services under the
subject ERA Project during the reporting period. This includes housing stability
services provided directly by the Recipient or by any subrecipients or contractors.

Subpart B - Amounts Paid (Expended) and Amounts Approved (Obligated)
for Payment in the Reporting Period
State, Local, and Territorial Recipients must report on amounts expended and amounts
obligated for certain items in the reporting period. Recipients are not required to report
this information by race, ethnicity, or gender categories. Note: Not applicable for Tribe,
TDHE, and the DHHL Recipients.
The Table 5 summarizes the data that State, Local, and Territorial Recipients must provide
in this report subpart. Details about each required measure are provided below.
Table 5
Required Data on Amounts Paid (Expended) and
Amounts Approved (Obligated) for Payment in the Reporting Period
Required Data
j.

k.

l.

m
.

n.

Total Dollar Amount of
ERA Award Funds
Approved (Obligated) to
or for Participant
Households
Total Amount of ERA
Award Fund Paid
(Expended) for
Administrative Expenses
Total Amount of ERA
Award Funds Approved
(Obligated) for
Administrative Expenses
Total Dollar Amount of
the ERA Award Funds
Paid (Expended) for
Housing Stability
Services
Total Dollar Amount of
the ERA Funds Approved
(Obligated) for Housing
Stability Service Costs

Current
Quarter Total

Cumulative
Total

Demographic
Information

X

Not
Applicable

Not Applicable

X

Not
Applicable

Not Applicable

X

Not
Applicable

Not Applicable

X

Not
Applicable
Not
Applicable

X

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Not Applicable

Not Applicable

As shown on Table 5, State, Local, and Territorial Recipients must provide each of the
above-listed measures for the reporting period only. The cumulative totals for these data
elements are not applicable at this time. In future quarters, the cumulative total for each
will be calculated by Treasury’s Portal based on information provided by the Recipient in
prior reports. The Recipient must review and verify all data before certifying and submitting
the Report, as applicable. When reviewing and validating the system calculations, please
notify Treasury if you identify any material inconsistencies between independently
calculated and system-calculated figures. There is no requirement for these measures to
be broken out by the demographic categories.
State, Local, and Territorial Recipients must provide the following information on the total
amount paid (expended) in the reporting period and the total amount approved (obligated)
for assistance to households and administrative expenses by the Recipient and, if
applicable, by all subrecipients and contractors, under the subject ERA Project in the
reporting period. Recipients have the option of providing the following data elements via
bulk file upload or manual data entry.
Note: Not applicable for Tribe, TDHE, and the DHHL Recipients.

j.

Total Dollar Amount of ERA Award Funds Approved (Obligated) to or
for Participating Households
Definition: The total dollar amount of the ERA award the Recipient (and its
subrecipients and contractors, as appliable) approved (obligated) for payment to
participant households in the reporting period for rent; rental arrears; utility/home
energy costs arrears; and other housing expenses in the reporting period. This
does not include amounts expended (paid) for housing stability services.
While Recipients may use an equivalent definition contained in existing policies
and procedures, the amount obligated should reflect the amount of payments to or
for participant households the Recipient has agreed to pay during the same or a
future period, as evidenced by a legally binding agreement or contract.

k.

Total Amount of ERA Award Funds Paid (Expended) for Administrative
Expenses
Definition: The total dollar amount of the ERA award the Recipient (and its
subrecipients and contractors, as appliable) expended for administrative expenses
in the reporting period. This does not include amounts expended (paid) for housing
stability services.
Note: For costs to have been incurred as defined, performance of the service or
delivery of the good(s) must have occurred.
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l.

Total Amount of ERA Award Funds Approved (Obligated) for
Administrative Expenses
Definition: The dollar amount of the ERA award that the Recipient (and its
subrecipients and contractors, as applicable) has approved (obligated) for
payment for administrative expenses in the reporting period. This does not include
amounts obligated for housing stability services. While Recipients may use an
equivalent definition contained in existing policies and procedures, the amount
obligated should reflect the amount of administrative expense the Recipient has
agreed to pay during the same or a future period, as evidenced by a legally binding
agreement or contract.

m.

Total Dollar Amount of the ERA Award Funds Paid (Expended) for
Housing Stability Services
Definition: Total amount of the ERA award the Recipient (and its subrecipients and
contractors, as applicable) paid (expended) for housing stability services (including
eviction prevention/diversion) in the reporting period.
Note: For costs to have been incurred as defined, performance of the service or
delivery of the good(s) must have occurred.

n.

Total Dollar Amount of the ERA Funds Approved (Obligated) for
Housing Stability Service Costs
Definition: Total amount of the ERA award the Recipient (and its subrecipients
and contractors, as applicable) approved (obligated) for housing stability services
(including eviction prevention/diversion) in the reporting period.
While Recipients may use an equivalent definition contained in existing policies
and procedures, the amount obligated should reflect the amount of assistance the
Recipient has agreed to pay during the same or a future period, as evidenced by
a legally binding agreement or contract.

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Module D: Participant Household Payment Data File
Each State, Local, and Territorial Recipient must submit a data file containing the
household level information described below for each ERA Financial Assistance payment
made to or on behalf of each participant household during the reporting period. The
Financial Assistance expenditure category includes payments made by State, Local, or
Territorial Recipients and by all subrecipients and contractors for rent, rental arrears,
utility/home energy costs, utility/home energy arrears, and other housing services and
eligible expenses. Treasury’s Portal will enable Recipients to securely upload the data file
as part of the quarterly reporting process. Please see Appendix 2 for additional
information on the guidance and requirements for this data file. Recipients are responsible
for safeguarding participant household data and privacy prior to their submission to
Treasury, consistent with the requirements in section 501(g) and existing law.
Note: Tribe, TDHE, and the DHHL Recipients are not required to submit Participant
Household Payment Data Files.

Required Data Elements
State, Local, and Territorial Recipients must provide the data elements via a file in a predefined bulk upload format (to be provided by Treasury) and uploaded to Treasury’s
Portal. Recipients must provide the data file with each data element shown below for each
unique participant household receiving, directly or indirectly, a disbursement of ERA funds
from the subject ERA Project:
•
•
•

•
•
•

Physical address of the participant household (not P.O. Box);
Payee type (i.e., Tenant; Landlord or Owner; Utility/Home Energy Service
Provider; Other Housing Services and Eligible Expenses Provider);
Category of Financial Assistance provided (i.e., Rent; Rental Arrears;
Utilities/Home Energy Costs; Utility/Home Energy Arrears; and Other Housing
Services and Eligible Expenses);
Amount of payment;
Date of the payment(s); and
Date range covered (start date and end date) by the ERA Financial Assistance (as
documented in the participant household’s application, as appropriate).

Do not include information on payments to Housing Stability Service providers or
payments for Administrative Costs on the Participant Household Payment Data File.
To the extent that the State, Local, or Territorial Recipient made multiple payments to
assist tenants at the same address during the reporting period, the Recipient should
include multiple data entries per household. See the following two scenarios for more
information:
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•

•

When the Recipient makes a rental payment and a utility/home energy payment
for the same household during the reporting period, the data file should include
two separate entries (one entry for each type of payment).
When the Recipient makes one payment to a landlord for the current rent due and
an additional amount for rental arrears, the data file should include two entries –
one for the rent payment and one for the rental arrear payment.

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Module E: Financial Reporting
Treasury has established overarching financial reporting requirements for all State, Local,
and Territorial Recipients and all Tribe, TDHE, and the DHHL Recipients. The
requirements ensure maximum transparency around use of ERA award funds for the
public consistent with 2 CFR 200, enable sufficient monitoring by Treasury and Treasury
OIG, and align with PRAC financial reporting requirements.
Reminder on Limitations on Administrative Costs: Recipients are limited in the
amounts of ERA1 and ERA2 funds they use for administrative costs. Please see Appendix
9 for more information on uses of award funds for Administrative Costs.
Required financial reporting includes components of the Standard Financial Reporting
(SF-425 form) and reporting on payments of all types made to individuals and entities
inclusive of the four payees categories note below.

Required Components of Standard Financial Reporting (SF-425)
All State, Local, and Territorial Recipients and all Tribe, TDHE, and the DHHL Recipients
must submit the Federal Financial Report, Standard Form 425 (SF-425), on a quarterly
basis. The instructions to complete the SF-425 form can be found at
https://apply07.grants.gov/apply/forms/instructions/SF425_3_0-V3.0-Instructions.pdf.
Treasury uses the financial report to compare the rate of the Recipient’s actual
expenditures against performance data to verify that expenditure amounts align with
project activities.
In addition, all ERA Recipients must also submit the following four data points via the
Treasury Portal:
•
•
•
•

Current Quarter Obligations to Date;
Cumulative Obligations to Date across all reporting periods;
Current Quarter Expenditures to Date; and
Cumulative Expenditures to Date across all reporting periods.

Pursuant to the ERA Award Terms and Conditions, all Recipients are permitted to charge
both direct and indirect costs to their ERA awards as part of administrative expenses.
Recipients that elect to charge indirect costs to the ERA award must provide a copy of its
current negotiated indirect cost rate agreement in the designated upload section of the
online form. If none exists, the Recipient must provide a written notification that it elected
to use the de minimis indirect costs rate of ten percent of the modified total direct costs,
per 2 CFR 200.414(f).

Subaward Reporting for the Reporting Period
Each State, Local and Territorial Recipient and each Tribe, TDHE, and the DHHL
Recipient must also provide detailed obligation and expenditure information for all direct
payments, subawards, and contracts made or awarded by the Recipient under the subject
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ERA Project in the reporting period that are greater than or equal to $30,000, as required
by the Uniform Guidance.
In general, all Recipients will be asked to provide the following information for each direct
payment, contract, and subaward greater than or equal to $30,000:
•
•
•
•
•
•
•
•
•
•
•
•
•

Subrecipient identifying and demographic information (e.g., DUNS number, TIN,
and location);
Award number (e.g., Award number, Contract number);
Award date, type, amount, and description;
Award payment method (reimbursable or lump sum payment(s));
Primary place of performance;
Related project name(s);
Related project identification number(s) (created by the recipient);
Period of performance start date;
Period of performance end date;
Quarterly obligation amount;
Quarterly expenditure amount;
Project(s); and
Additional subaward-specific indicators for select subaward types, where
appropriate (e.g., Recipients will need to provide details on subgrants’ compliance
status and instances of noncompliance with the award terms and conditions).
Please see Appendix 6 for complete list of required data element per payment
type.

Aggregate reporting is required for direct payments, subawards and contracts below
$30,000. This information must be reported by ERA assistance type, including
Administrative Costs.
Note on Federal Funding Accountability and Transparency Act (FFATA) Subaward
Reporting System (FSRS) Reporting: Recipients are not required to submit separate
subaward reports to FSRS.gov pursuant to 2 CFR Part 170, Appendix A, regarding
reporting subaward and executive compensation, which is included in the ERA Award
Terms and Conditions. Recipients will have the option to report to FSRS.gov directly or to
report via Treasury’s Portal, at which point Treasury will transmit FSRS data elements to
FSRS.gov on behalf of Recipients using the $30,000 reporting threshold, timing, and data
elements discussed in this guidance, or 2 CFR Part 170 where not otherwise specified. If
Recipients choose to continue reporting to FSRS.gov in addition to reporting directly to
Treasury on these funds, they may do so and will be asked to notify Treasury as part of
their quarterly submission. Recipients maintain responsibility for the underlying subaward
data in all circumstances.
As required by the 2 CFR Part 170, Appendix A, all Recipients must also report the names
and total compensation of their five most highly compensated executives and their
subrecipients’ executives for the preceding completed fiscal year in SAM.gov if (1) the
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Recipient received 80 percent or more of its annual gross revenues from Federal
procurement contracts (and subcontracts) and Federal financial assistance subject to the
Transparency Act, as defined at 2 CFR 170.320 (and subawards), and received
$25,000,000 or more in annual gross revenues from Federal procurement contracts (and
subcontracts) and Federal financial assistance subject to the Transparency Act (and
subawards), and (2) if the information is not otherwise public. The Recipient is responsible
for the subrecipients’ compliance with registering and maintaining an updated profile on
SAM.gov, regardless of whether they elect to report subaward and subrecipient data
through Treasury’s Portal or directly through FSRS.gov.

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Module F: Annual Civil Rights Compliance and Reporting
Treasury will request information on each Recipients’ compliance with Title VI of the Civil
Rights Act of 1964 (Title VI) on an annual basis. This information may include a narrative
describing the Recipient’s compliance with Title VI, along with other questions and
assurances.

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Module G: Official Certification
The Treasury Portal will include the following statement that the Recipient’s Authorized
Representative for Reporting must use to certifying that the information provided is
complete and accurate:
I certify that the information provided is accurate and complete after
reasonable inquiry of people, systems, and other information available to
the ERA Recipient. The undersigned acknowledges that a materially false,
fictitious, fraudulent statement or representation (or concealment or
omission of a material fact) in this submission may be the subject of criminal
prosecution under the False Statements Accountability Act of 1996, as
amended, 18 U.S.C. § 1001, and also may subject me and the ERA
Recipient to civil penalties, damages, and administrative remedies for false
claims or otherwise (including under to 31 U.S.C. §§ 3729 et seq.). The
undersigned is an authorized representative of the ERA Recipient with
authority to make the above certifications and representations on behalf of
the ERA Recipient.
The Recipient’s designated Authorized Representative for Reporting will be required to esign this certification before final submission of Quarterly Reports via the portal. Note
that the certification will be the last step in the Recipients’ submission process.

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Section IV: Appendices
Appendix 1 – Required Reporting Elements by ERA Recipient Type
The table below lists the specific required reporting elements for State, Local, and Territorial
Recipients and for Tribe, TDHE, and the DHHL Recipients
Required Reporting Elements by ERA Recipient Type
Guidance Section /
Module

Reporting Item

State, Local
and
Territorial
Recipients

Tribe, TDHE, and
the DHHL
Recipients

Reporting using Treasury Portal

Required

Required

Manual Data Entry or Batch Upload

Allowed

Allowed

Monthly Reports
Quarterly Reports
All components

Required
Required
Required

Not Applicable
Required
Required

All components

Required

Required

All
components
are Required.

Specific data
elements only, as
shown below.

a. Number of Unique households that
completed and submitted an
application for ERA Assistance
b. Number of Unique Households that
Received Assistance of Any Kind

Required

c. Acceptance rate of applicant for
ERA Assistance

Calculated by
Treasury
Portal
Required

Required for current
quarter only, no
demographic data.
Required for current
quarter only, no
demographic data.
Calculated by
Treasury Portal

Section I: Reporting
Process
Allowed Formats

Section II: Reporting
Periods and Deadline
Module A: Recipient
Information
Module B: Project
Overview and
Performance
Narrative
Module C:
Performance
Measures and
Participant
Demographic
Reporting
Specific Module C
Elements

d. Number of unique households that
received ERA assistance by type
e. Number of unique participant
households at certain income
levels
f. Total amount of ERA award funds
paid to or for participant
households

Required

Required
Required

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Required for current
quarter only, no
demographic data.
Not Applicable
Required for current
quarter only, no
demographic data.

Guidance Section /
Module

Module D:
Participant
Household
Payment Data File
Module E:
Financial Reporting

Module F: Annual
Civil Rights
Compliance &
Reporting
Module G: Official
Certification

Reporting Item

g. Average Amount of ERA award
funds provided to or for each
participant household
h. Average number of months of rent
or utility/home energy payments
covered for each participant
household
i. Housing Stability Services
j. – n. Amounts Paid (Expended) and
Amounts Approved (Obligated for
Payment)

Required Components of Standard
Financial Form Reporting (SF-425)
Subaward Reporting

State, Local
and
Territorial
Recipients
Required
Required

Required for current
quarter only, no
demographic data.
Not Applicable

Required
Required

Required
Not Applicable

Required

Not Applicable

Required

Required

Required
Required

Required
Required

Required

Required

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Tribe, TDHE, and
the DHHL
Recipients

Appendix 2 – Data Dictionary, Data Upload Formats, and Participant HouseholdLevel Payment Data File Templates
Please see the Emergency Rental Assistance Program page for the following information.
•
•
•
•

DRAFT ERA Data Dictionary Version 1.0 for ERA Reporting (available online now)
DRAFT ERA Reporting Portal Wireframes Version 1.0 (available online now)
Data Bulk Upload Formats, Template and Guidance
Participant Household-Level Payment File Template and Guidance

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Appendix 3 – ERA Program Terminology
Who is a Recipient?
A Recipient (grantee) is an entity that received an ERA1 award directly from Treasury
under section 501 of the Consolidated Appropriations Act, 2021 or received an ERA2
award directly from Treasury under section 3201 of the American Rescue Plan Act
(ARPA):
Recipients of ERA1 Awards:
• All 50 States
• Units of local government with more than 200,000 residents
• The District of Columbia
• U.S. Territories
• Tribal Governments or tribally designated housing entities, as applicable
• The Department of Hawaiian Home Lands (DHHL)
Recipients of ERA2 Awards:
• All 50 States
• Units of local government with more than 200,000 residents
• The District of Columbia
• U.S. Territories
What is an ERA1 award?
Awards provided by Treasury under the authority of section 501 of the Consolidated
Appropriations Act, 2021.
What is an ERA2 award?
Awards issued by Treasury under section 3201 of the American Rescue Plan Act.
Who is a Subrecipient?
Subrecipients are entities that received a subaward from the Recipient for the purpose of
carrying out a portion of the ERA Project on behalf of the Recipient.
Who is a Contractor?
Contractors are entities that receive a contract from the Recipient for the purpose of
obtaining goods and services to implement the ERA Project.
What are Financial Services in the context of ERA program reporting?
Financial Services are payments of ERA award funds made by the Recipient or its
Subrecipient(s) for rent, rental arrears, utility/home energy assistance costs or utility/home
energy assistance arrears of participant households.
What are Housing Stability Services in the context of ERA program reporting?
Housing Stability Services are services for which the Recipient or its Subrecipient(s)
use(s) ERA award funds to pay a third party that provide housing assistance services for
ERA Project participant households.
What is a Fact-Based Proxy for Determining Participant Income Eligibility?
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A Fact-Based Proxy as described in FAQ #4 dated May 7, 2021, is a written attestation
from the applicant as to household income without further documentation of income. A
Recipient may rely on such an attestation from the applicant if the Recipient also uses any
reasonable fact-specific proxy for household income, such as reliance on data regarding
average incomes in the household’s geographic area.
What is an obligation?
For purposes of ERA reporting, an obligation is a commitment to pay a third party with
ERA award proceeds based on a contract, grant, loan, or other arrangement.
What is an expenditure?
For purposes of ERA reporting, an expenditure is the amount that has been incurred as a
liability of the entity (the service has been rendered or the good has been delivered to the
entity).
What is an ERA Project?
Each ERA award is considered one project for reporting purposes. Recipients that have
received ERA1 and ERA2 awards are considered be administering two projects – one
under the ERA1 award and the second project under the ERA2 award.
What is a contract?
A contract is an obligation to an entity associated with an agreement to acquire goods or
services.
What is a direct payment?
A direct payment is a disbursement (with or without an existing obligation) to an entity that
is not associated with a contract or grant (subaward or sub-grant). If the direct payment is
associated with an obligation, then the obligation and expenditure should be reported. If
the direct payment does not involve a previous obligation, the direct payment will be
recorded when the expenditure is incurred.
What is a grant?
A grant is an obligation to an entity that is associated with a grant agreement. A grant
agreement is a legal instrument of financial assistance between the Recipient and entity
that is used to enter into a relationship to carry out a public purpose and does not include
an agreement to acquire goods or services or provide a loan.
What is the primary place of performance for a contract or a grant?
The primary place of performance is the address where the predominant performance of
the contract or grant will be accomplished.
What is the period of performance start date and end date for a contract or a grant?
The period of performance start date is the date on which efforts begin or the contract or
grant is otherwise effective. The period of performance end date is the date on which all
effort is completed, or the contract or grant is otherwise ended.
What are the Recipient’s designated Authorized Representative for Reporting?
The Recipient’s designated Authorized Representative for Reporting is the individual
designated by the Recipient as having authority to certifying and submit official reports on
behalf of the Recipient (a governmental entity administering the ERA award).
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What are the Recipient’s designated Point of Contact for Reporting?
The Recipient’s designated Point of Contact for Reporting is the individual designated by
the Recipient who is responsible for receiving official Treasury notifications about program
reporting including alerts about upcoming reporting, requirements, and deadlines. The
Point of Contact for Reporting is also responsible for completing the reports for the
Recipient.
What is a Redirect of Award Funds?
A redirect of award funds occurs when a locality receives an ERA award and subsequently
transfers 100% of the ERA award funds received from Treasury to its eligible State or
Territory government. In this situation, the redirect of award funds is finalized when the
locality has submitted the relevant redirection documentation to Treasury and Treasury
has provided confirmation of acceptance of such documentation. At that time, the locality’s
ERA award is cancelled and the locality has no further legal obligation to Treasury under
the ERA award. The State’s or Territory’s ERA award is modified by the amount of the
funds transferred by the local government and the State or Territory is responsible as the
recipient for reporting on the use of the transferred award funds, as such funds are now
subject to the requirements set forth in the ERA Award Terms and Conditions previously
accepted by the State or Territory in connection with its ERA award.

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Appendix 4 – Race, Ethnicity and Gender Categories
Ethnicity
Hispanic or Latino
Not Hispanic or Latino
Declined to Answer
Data Not Collected
Race
American Indian or Alaska Native
Asian
Black or African American
Native Hawaiian or Other Pacific Islander
White
Declined to Answer
Data Not Collected
Sex
Female
Male
Nonbinary
Declined to Answer
Data Not Collected

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Appendix 5 – Expenditure Categories and Payee and Payment Types
The following are several key terms helpful for Recipient data collection and reporting.
Allowed Expenditure Categories





Financial Assistance
o Rent
o Rental arrears
o Utility/home energy
o Utility/home energy arrears
o Other Expenses Related to Housing
Housing Stability Services
Administrative Costs

Payee Types
Individuals
Subrecipients (subgrantees)
Contractors
Payment Types
Contract
Direct Payment
Grant (subaward or sub-grant)

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Appendix 6 – Required Information on Expenditures and Obligations by Payment
Type
The Recipient must provide additional details on certain expenditures and obligations greater
than $30,000 in the reporting period by Payment Type as listed below:
Type: Direct payments
>
>
>
>
>
>
>

>
>
>
>
>
>
>
>

Payee
Obligation Amount
Obligation Date
Current Quarter Obligation
Expenditure Start Date
Expenditure End Date
Cost or Expenditure Amount

Type: Grants
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>

>

Subrecipient
Award Number
Award Payment Method
Award Amount
Award Date
Period of Performance Start
Period of Performance End
Primary Place of Performance Street
Address
Primary Place of Performance City,
State, and Zip Code
Description
Award Terms and Conditions
Compliance
Explanation of non-Compliance
Current Quarter Obligation
Expenditure Start Date
Expenditure End Date
Cost or Expenditure Amount

>
>
>
>
>

Type: Contracts
Sub-contractor
Contract Number
Contract Type
Amount of Contract
Contract Date
Period of Performance Start
Period of Performance End
Primary Place of Perf. Street
Address
Primary Place of Perf. City, State,
and Zip Code
Contract Description
Current Quarter Obligation
Expenditure Start Date
Expenditure End Date
Cost or Expenditure Amount

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Appendix 7 – Administration and Compliance Information for ERA1 and ERA2
Award Recipients
The Treasury Emergency Rental Assistance Program webpage provides key information and
guidance for ERA1 and ERA2 Recipients. See below for information available on Treasury.gov
and other websites.
Background Information
•
•

ERA Program Fact Sheet
Index of all ERA-funded projects

Administration and Compliance
• ERA1 and ERA2 Award Terms and Conditions which include important details for
Recipients such as: Allowable uses of funds; Allowable administrative costs; Reporting;
Maintenance of and Access to Records; Compliance with Applicable Laws and
Regulations and other topics (this list of topics is only illustrative of topics covered in the
Award Terms and Conditions).
• ERA1 award terms (revised 3/26/2021)
• ERA2 award terms with detailed information on such topics as allowable uses of funds
• ERA1 and ERA2 Frequently Asked Questions
•

Regulatory Requirements under the Uniform Guidance (2 CRF Part 200): The ERA1 and
ERA2 awards are generally subject to the requirements set forth in the Uniform Guidance.
In all instances, Recipients should review the Uniform Guidance requirements applicable
to its use of ERA1 or ERA2 award funds. Recipients should consider how and whether
certain aspects of the Uniform Guidance apply.

•

Single Audit Requirements: Recipients and Subrecipients that expend more than
$750,000 in Federal awards during their fiscal year will be subject to an audit under the
Single Audit Act and its implementing regulation at 2 CFR Part 200, Subpart F regarding
audit requirements. Recipients and subrecipients may also refer to the implementing
guidance on OMB’s website, the OMB Compliance Supplements for audits of federal
funds, and related guidance at Office of Federal Financial Management | The White
House, and the Federal Audit Clearinghouse to see examples and single audit
submissions.

•

Civil Rights Compliance: Unless exempted, recipients of Federal financial assistance from
the Treasury are required to meet legal requirements relating to nondiscrimination and
nondiscriminatory use of Federal funds. Those requirements include ensuring that entities
receiving Federal financial assistance from the Treasury do not deny benefits or services,
or otherwise discriminate on the basis of race, color, national origin (including limited
English proficiency), disability, age, or sex (including sexual orientation and gender
identity), in accordance with the following authorities: Title VI of the Civil Rights Act of 1964
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(Title VI) Public Law 88-352, 42 U.S.C. 2000d-1 et seq., and the Department's
implementing regulations, 31 CFR part 22; Section 504 of the Rehabilitation Act of 1973
(Section 504), Public Law 93-112, as amended by Public Law 93-516, 29 U.S.C. 794; Title
IX of the Education Amendments of 1972 (Title IX), 20 U.S.C. 1681 et seq., and the
Department's implementing regulations, 31 CFR part 28; Age Discrimination Act of 1975,
Public Law 94-135, 42 U.S.C. 6101 et seq., and the Department implementing regulations
at 31 CFR part 23. In order to carry out its enforcement responsibilities, under Title VI of
the Civil Rights Act Treasury will collect and review information from recipients to ascertain
their compliance with the applicable requirements before and after providing financial
assistance. Treasury’s implementing regulations, 31 CFR part 22, and the Department of
Justice (DOJ) regulations, Coordination of Non-discrimination in Federally Assisted
Programs, 28 CFR part 42, provide for the collection of data and information from
recipients (see 28 CFR 42.406). Treasury will request recipients to submit data for postaward compliance reviews, including information such as a narrative describing their Title
VI compliance status.

Additional Helpful Information
•

Emergency Rental Assistance Program Federal Assistance Listing (CFDA Number
21.023) as posted on SAM.gov. The assistance listing includes helpful information
including program purpose, statutory authority, eligibility requirements, and compliance
requirements for recipients. The Assistance Listing Number (ALN) is the unique 5-digit
number assigned to identify a federal assistance listing and can be used to search for
federal assistance program information, including funding opportunities, spending on
USASpending.gov, or audit results through the Federal Audit Clearinghouse.

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Appendix 8 – Guidance on Required ERA1 and ERA2 Monthly Reports
State, Local, and Territorial Recipients that received ERA1 or ERA2 awards are required to submit
brief monthly reports consisting of two data elements as described below.
Currently, Treasury anticipates requiring Recipients to submit Monthly Reports with reporting
periods of the calendar months of April, May, June, July, and August 2021.
Recipients must submit the monthly reports via the Treasury Portal by the 15th day of the month
following the reporting period.
Please be aware that Treasury may require submission of additional Monthly Reports beyond the
August 2021 reporting period as needed.
Required ERA1 and ERA2 Monthly Reporting Data Elements and Definitions
Equivalent Data
Element Number on
Quarterly Report
Module C, Data
Element b.

Element

Definition

Number of Unique
Households that Received
ERA Assistance of Any Kind

The number of unique participant
households whose rent, rental
arrears, utility/home energy
payments, utility/home energy
arrears, or other expenses related to
housing were fully or partially paid
under the subject ERA award. This
number should capture all previously
approved applicants receiving
assistance in the reporting period, as
well as new applicants who were
approved for assistance and who
received assistance and/or at least
one payment in the reporting period.
Please enter “0” if the grantee has
not experienced any new activity on
this data element during June 1 –
June 30, 2021 reporting period.

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Required ERA1 and ERA2 Monthly Reporting Data Elements and Definitions
Equivalent Data
Element Number on
Quarterly Report
Module C, Data
Element f.

Element

Definition

Total Amount of ERA Award
Funds Paid to or for
Participant Households

The total dollar amount of ERA
award funds paid under the ERA
Project to or for participant
households including payments for
rent, rental arrears, utility/home
energy costs, utility/home energy
cost arrears, and other housing
services and eligible expenses during
the reporting period. This does not
include funds paid for Housing
Stability Services.

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Appendix 9 – Applicable Limitations on Administrative Expenses
The following Treasury FAQ addresses the applicable limitation on uses of ERA1 and ERA2
award funds for administrative expenses.
Under ERA1, not more than 10 percent of the amount paid to a Recipient (i.e., grantee) may be
used for administrative costs attributable to providing financial assistance and housing stability
services to eligible households. Under ERA2, not more than 15 percent of the amount paid to a
grantee may be used for administrative costs attributable to providing financial assistance,
housing stability services, and other affordable rental housing and eviction prevention activities.
The revised award term for ERA1 issued by Treasury permits recipients to use funds provided to
cover both direct and indirect costs. A grantee may permit a subrecipient to incur more than 10
or 15 percent, as applicable, of the amount of the subaward issued to that subrecipient as long
as the total of all administrative costs incurred by the grantee and all subrecipients, whether as
direct or indirect costs, does not exceed 10 or 15 percent, as applicable, of the total amount of
the award provided to the grantee from Treasury.
Further, the revised award term for ERA1 no longer requires grantees to deduct administrative
costs charged to the award from the amount available for housing stability services. Rather, any
direct and indirect administrative costs in ERA1 must be allocated by the grantee to either the
provision of financial assistance or the provision of housing stability services. For ERA2, any direct
and indirect administrative costs must be allocated by the grantee accordingly for the provision of
financial assistance, housing stability services, and other affordable rental housing and eviction
prevention activities. As required by the applicable statutes, not more than 10 percent of funds
received by a grantee may be used to provide eligible households with housing stability services
(discussed in FAQ 23. To the extent administrative costs are not readily allocable to one or the
other of these categories, the grantee may assume an allocation of the relevant costs of 90
percent to financial assistance and 10 percent to housing stability services.
Grantees may apply their negotiated indirect cost rate to the award, but only to the extent that the
total of the amount charged pursuant to that rate and the amount of direct costs charged to the
award does not exceed 10 percent of the amount of the award for ERA1 or 15 percent of the
amount of the award for ERA2.
Please see Treasury’s ERA Frequently Asked Questions (FAQs) on the Emergency Rental
Assistance Program page for more information on administrative expenses and other important
topics.

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