The U.S. Federal Government signed the American Rescue Plan Act (ARPA) into law in March 2021. ARPA established the Coronavirus State and Local Fiscal Recovery Fund (CSLRFR) which provides significant economic resources to state and municipal governments. The broad goals of the CSLFRF are to help overcome the COVID-19 pandemic, address the negative economic consequences of the pandemic, and provide resources to help lay a foundation for a strong economic and social recovery.