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The American Rescue Plan Act of 2021 (“ARPA”) provides $350 billion in additional funding for state and local governments to help recover from COVID and make lasting improvements to communities all over the United States. However, federal funding does not come without strings attached. Attend the second part of GFOA's featured 2-part series at the conference to learn about ARPA and internal controls, uniform guidance, and implications for the single audit. GFOA staff and leading practitioners will be available to answer questions and engage in an interactive discussion highlighting the most challenging aspects of ARPA.