Dear State and Local Fiscal Recovery Funds Non-Entitlement Unit of Local Government Recipient: The Coronavirus State and Local Fiscal Recovery Funds (SLFRF), established by the American Rescue Plan Act of 2021, provides $350 billion in emergency funding for eligible state, local, territorial, and Tribal governments. Almost $20 billion of these funds were allocated to support non-entitlement units of local government (NEUs), which are local governments typically serving a population under 50,000. These funds are being delivered to eligible NEUs by states and territories in accordance with the guidelines established by Treasury. (
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