COVID-19 Resources and Guidance for Municipal Officials

• Click here to find staff email addresses using the DLS Staff Directory
• The DLSLaw email account can be used for requesting municipal law guidance: DLSLAW@dor.state.ma.us
• For municipal finance guidance, contact your community's Bureau of Accounts advisor.
• We urge all municipal officials not already receiving DLS notifications to use this page to sign up for DLS Alerts. DLS issues important information (Alerts, Bulletins, IGRs and more) using this email distribution list. 
• For information on personal or corporate income tax, or child support, visit the Department of Revenue's COVID-19 page. 

The Emergency Deficit Spending form in DLS Gateway can be used by the chief executive officer of a city or town to request authority to deficit spend under Ch. 44, section 31. For more information, see Instructions for Submitting an Emergency Deficit Spending Request (pdf).

Bulletin 2020-7 Accounting for COVID-19 Emergency Expenditures and for Reimbursements and Monies Received by Cities and Towns from CARES ACT Coronavirus Relief Funds and from FEMA (6/3/20)

Chapter 107 of the Acts of 2022: An Act Relative to Extending Certain State of Emergency Accommodations (includes extensions related to modifications for holding town meetings and the ability for public bodies to hold remote meetings) 7/16/2022

Chapter 22 of the Acts of 2022: An Act Making Appropriations for the Fiscal Year 2022 to Provide for Supplementing Certain Existing Appropriations and for Certain Other Activities and Projects (includes extensions related to modifications for holding town meetings and the ability for public bodies to hold remote meetings) 2/12/2022

Chapter 20 of the Acts of 2021: An Act Relative to Extending Certain COVID-19 Measures Adopted During the State of Emergency (includes extensions related to modifications for holding town meetings and the ability for public bodies to hold remote meetings) 6/16/2021

Open Meeting Law Guidance Update from the Office of the Attorney General 6/10/21

Chapter 5 of the Acts of 2021: An Act further providing for voting by mail 3/16/2021

Ch. 92 of the Acts of 2020 - An Act Relative to Municipal Governance During the COVID-19 Emergency...signed by the Governor 6/5/2020 

• Bulletin 2020-08 An Act Relative to Municipal Governance During the COVID-19 Emergency, Ch. 92 of the Acts of 2020 6/10/20 (PDF)
• Ch. 92 Section-by-section summary

Bulletin 2020-7 Accounting for COVID-19 Emergency Expenditures and for Reimbursements and Monies Received by Cities and Towns from CARES ACT Coronavirus Relief Funds and from FEMA (6/3/20)

Ch. 56 of the Acts of 2020 - An Act to further address challenges faced by municipalities, school districts and state authorities resulting from COVID-19...signed by the Governor 4/10/2020  |  Section-by-section summary  

Ch. 53 of the Acts of 2020 – An Act to Address Challenges Faced by Municipalities and State Authorities Resulting from COVID-19 (4/3/20) 

• DLS Bulletin 2020-02 (PDF)
• Addendum to Bulletin 2020-02, 4/7/20 (PDF)
• Session Law Acts of 2020
• Frequently Asked Questions (FAQs) related to Sections 10 and 11 (4/15/20) 
• Bulletin 2020-4 Appropriation of July 1, 2019 Certified Free Cash and Retained Earnings After June 30, 2020 (PDF)
• Bulletin 2020-5 Amortization of FY2020 Deficit Resulting From COVID-19 Emergency (PDF) 
• Bulletin 2020-6 Deficit Spending Authority for Continued Operation After June 30, 2020 In the Event of a Delay in FY2021 Budget Adoption (PDF) 

On March 11, 2021, the President of the United States signed into law the American Rescue Plan Act of 2021 (ARPA), Pub. L. No. 117-2. This law provides resources through the new Coronavirus Local Fiscal Recovery Fund (CLFRF) to local governments to respond to the public health emergency caused by the Coronavirus Disease (COVID-19). This fund is administered by the US Department of the Treasury (hereafter, “US Treasury” or “Treasury”).

• NEU CLFRF Funding Request Form
   
• Memo from A&F’s Federal Fund Office (FFO) regarding Unique Entity Identifier (UEI) Requirements for Coronavirus State and Local Fiscal Recovery Funds (8/1/22)
• Memo from A&F’s Federal Fund Office (FFO) regarding Updated Treasury Guidance for Coronavirus State and Local Fiscal Recovery Funds (8/1/22)
• Bul 2022-1 ARPA  Coronavirus State and Local Fiscal Recovery Funds – Revenue Loss (1/12/22)
• ARPA Eligibility Reference Sheet – Federal Funds Office (10/18/21)
• ARPA Program Resources & Sample Next Steps – Federal Funds Office (10/18/21)
• ARPA Reporting Guidance for NEUs (9/23/2021)
• NEU Distribution Handout (9/23/2021)
• County Reallocations (8/9/2021)
• Coronavirus Local Fiscal Recovery Fund (CLFRF) Funding Allocations by Municipality (8/9/2021)
• ARPA Reporting Guidance for Metropolitan Cities and Counties (7/22/2021)
• Applying for Coronavirus Local Fiscal Recovery Fund (CLFRF) Funding (7/12/2021)
• A&F website providing data and mapping on COVID-related federal funds allocated to municipalities (7/12/2021)
• Bul 2021-6 Accounting for Coronavirus State and Local Fiscal Recovery Funds - (6/21/2021)
• Coronavirus Local Fiscal Recovery Fund (CLFRF) Eligible Uses - (6/3/2021)
• Bul 2021-4 Accounting for Coronavirus State and Local Recovery Funds - (5/25/2021)
• Coronavirus Local Fiscal Recovery Fund Reporting Requirements - (5/24/2021)
• How to Apply Directly to the US Treasury for CLFRF Funding - "Metropolitan Cities" and Counties - (5/19/2021)
• Coronavirus Local Fiscal Recovery Fund Pre-award Guidance - (5/4/2021)

US Treasury CLFRF Resources

• US Treasury's Office of Inspector General CRF Desk Review/Audits - (5/19/2022)
• Final Rule FAQ's (4/27/2022)
• US Department of Treasury Press Release - (1/6/2022)
  • View Text of Final Rule
  • View User-Friendly Overview of Final Rule
• Coronavirus State and Local Fiscal Recovery Funds – US Treasury webpage
• Request for Funding (for Counties and Metropolitan Cities only)
• Interim Final Rule (primary CLFRF guidance document)
• FAQs
• Fact Sheet
• Quick Reference Guide
• Allocation for Non-Entitlement Units of Local Government (NEUs) - aggregated by state totals
• Allocation for Metropolitan Cities
• Allocation for Counties

The federal Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) includes funds for Massachusetts governments to use to pay costs incurred in responding to the COVID-19 outbreak.

Apply for funding:

• Reminder on Close Out Process for CvRF-MP - (3/2/2022)
• CvRF MP Eligibility Update (10/8/2021)
• Final Coronavirus Relief Fund - Municipal Program Closeout Guidance (1/11/2022)
• CvRF-MP Close Out Form
• Deadline Extension for the Coronavirus Relief Fund - Municipal Program (6/1/2021)
• CARES Act Coronavirus Relief Fund - Municipal Program (CvRF-MP) Comprehensive Program Guidance (Version 1.0)
• Attachment A: Potential Municipal Uses
• Attachment B: Certification Form
• Attachment C: Total Eligible Amounts Rounds 1 and 2
• CARES Act Coronavirus Relief Fund - Municipal Program Application Template for Reconciliation Round 
• Submit your completed application template 

Report Expenditures:

• Click here for Final CvRf-MP Quarterly Spending Report Template - (11/16/2021)
• Supplemental CvRF-MP Close-out Guidance - (11/16/2021)
• Revised Submission Instructions - (11/16/2021)

Q&A and other resources:

• A&F Presentation - MMA Webinar (2/10/2021)
• A&F website providing data and mapping on COVID-related federal funds allocated to municipalities
• Ask a question (contact the Executive Office for Administration and Finance's Federal Programs Office)
• A&F Presentation on Round 1 - MMA webinar (5/14/20)
• A&F Presentation on Round 2 MMA webinar (10/1/20)
• A letter to municipal CEOs from Michael J. Heffernan, Secretary of Administration and Finance (5/14/20)
• Bulletin 2020-7 Accounting for COVID-19 Emergency Expenditures and for Reimbursements and Monies Received by Cities and Towns from CARES ACT Coronavirus Relief Funds and from FEMA (6/3/20)

Information from MEMA regarding the COVID-19 Disaster Declaration (3/28/20)

General resources available from the Office of the Inspector General