14 Ill. Adm. Code 691.110
Allowable Expenditures
Section 691.110 Allowable Expenditures
a) ARPA
permits program funding to be used to respond to the COVID-19 Public Health
Emergency and its negative economic impacts.
b) Allowable
expenditures under ARPA include permitted expenses incurred on or after March
1, 2020, and up to December 31, 2024, providing obligations incurred by
December 31, 2024, are expended by December 31, 2026. Eligible expenses
include supporting payroll and benefits costs, costs to retain employees,
mortgage payments, rent or utility costs, and other operating costs.
Additionally, eligible expenses also include costs to implement COVID-19
Prevention or mitigation tactics, such as physical plant changes to enable
social distancing, enhanced cleaning efforts, construction of barriers or
partitions, and related expenses according to U.S. Department of the Treasury
guidance and ARPA.
c) The
Department will identify allowable expenditures under the Program and outline
those permitted expenses on the Department's website. The Department will
utilize ARPA and the applicable rules and guidelines furnished by the federal
government to establish the State's guidelines regarding allowable uses. It
will update this information as more federal guidelines become available.
d) Expenditures
that have been or will be reimbursed under other programs that utilize federal
funds are not allowable under this program.