On January 24, 2022, the Treasury released a detailed Project and Expenditure Report User Guide for State and Local Fiscal Recovery Funds (ARPA). Non-Entitlement Units (NEUs) and metropolitan cities and counties with a population below 250,000 residents which received less than $10 million in ARPA funding are required to file their first Project and Expenditure Report by April 30, 2023 and then annually thereafter.