Reporting ARPA-SLFRF on the Municipal Financial Report

​April 5, 2022

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


The Wisconsin Department of Revenue (DOR) is sending this reminder on how to record the American Rescue Plan Act – State and Local Fiscal Recovery Funds (ARPA-SLFRF) revenue on your 2021 Municipal Financial Report (MFR).

MFR ARPA-SLFRF reporting details

  • Line 103-43300: Federal Grants – Other Federal Payments – most municipalities will report their ARPA-SLFRF revenue allocation on this line of the MFR. Note: This is not a deductible revenue line for General Transportation Aid (GTA).
  • Reporting ARPA revenue on another line due to Generally Accepted Accounting Principles (GAAP) – based on GAAP, if you would like to report the ARPA-SLFRF revenue on another line, include a comment on the last page of the MFR explaining where you recorded the ARPA-SLFRF revenue
  • Report all expenditures as you normally would, including transportation and road-related expenditures
  • Be mindful of MFR lines that impact the General Transportation Aid calculation – review the Department of Transportation's website for additional information

Upcoming Training

Register now for the upcoming MyDORGov webinars:

  • May 11 – New users overview
  • May 12 – Enhancements/system changes overview

Questions?

Email us at lgs@wisconsin.gov.