The Chart of Accounts code for American Rescue Plan Act (ARPA) revenue is 352.53. Since this line does not appear on the Annual Audit and Financial Report (Audit), please report ARPA revenue on line 352.00 (All Other Federal Shared Revenue and Entitlements) when completing the Audit.
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For elected auditors looking for guidance on how to perform the municipal audit, please refer to the Auditor's Guide:
https://dced.pa.gov/download/Auditor’s%20Guide/?wpdmdl=56402
If your municipality's pension is managed by PMRS and you have not received your 2020 statement, DCED recommends that you omit all pension data in the Trust and Agency Fund on the 2021 Annual Audit and Financial Report (Audit). Please add the following e-filer note: "Pension data has been omitted from the Trust and Agency Fund, due to lack of timely pension data from PMRS". Once you obtain the 2020 pension data, please contact DCED to amend your 2021 Audit. To expedite the authorization of new e-filers, please scan and email your signed e-filer authorization form to RA-munistats@pa.gov. If you are unable to scan your e-filer authorization form, please fax it to DCED at 717-783-1402, and then immediately call our toll free number at 888-223-6837 so that we may authorize your e-filing privileges. To assist new e-filers in registering for DCED's Municipal Statistics system, please download the PA Keystone Login Service Guide:
https://dced.pa.gov/download/pa-keystone-login-service-guide/?wpdmdl=92245&refresh=5dbaf090400201572532368
If you have a question about the new Act 205 e-filing process, please call the PA Department of the Auditor General’s Municipal Pension Reporting Program at 717-787-3637 or email at MPRP@PAAuditor.gov
For guidance on completing your DCED reports, click on the Tip Sheets link in the upper left corner of this screen.
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