Tracker Entry #: 21
Document Category: Directive

WH M-21-20

Relevant Dates:

Published 3/19/2021

Agency Actions: Implementation of the American Rescue Plan Act and Stewardship of the Taxpayer Resources

The Administration is committed to effective implementation and stewardship of ARP funds. The Administration will foster accountability and public trust by delivering effective and equitable relief, while implementing sound financial management of the resources funding that relief. This includes working with the Pandemic Response Accountability Committee (PRAC) and agency Inspector Generals to strengthen payment integrity to minimize the risk of waste, fraud, and abuse; and improving the overall award and administration of financial assistance programs with an increased focus on human-centered program and service design to achieve more equitable results.


The Administration will also work with executive departments and agencies to identify ARP programs that—given the nature of the program’s goals and design and the program’s potential impacts on equitable outcomes—require additional attention (beyond the overarching financial tracking and reporting requirements herein) to program design, tracking, and reporting to support agency, Administration, and public understanding of measures such as trust, equity, and experience that are critical to ensuring the achievement of intended program outcomes and positive impact for the American public.

Analysis/ Additional Details:

In carrying out this Memorandum, agencies will use existing financial transparency and accountability mechanisms established by OMB Memorandum M-20-21 Implementation Guidance for Supplemental Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19) (Apr. 10, 2020). As such, agencies must report monthly, including award outlays, to for all funding in the ARP and follow existing Government-wide reporting requirements on as established by the Federal Funding Accountability and Transparency Act (FFATA), as amended by the Digital Accountability & Transparency Act (DATA Act). Agencies are required to ensure that all data required by M-20-21 are reported to Additionally, agencies are also reminded of the direction in M-20-21 to incorporate reporting of organizational performance on COVID-19 related relief funding into their established mission performance plans and reports, and review progress regularly as part of their performance, evidence-building and enterprise risk management routines