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Routine Notice Added Consultation

Local Assistance and Tribal Consistency Fund Information Collection

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Published April 3rd, 2026
Detected April 3rd, 2026
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Summary

The U.S. Department of Treasury published a notice inviting public comments on revisions to the Local Assistance and Tribal Consistency Fund (LATCF) information collection (OMB Control No. 1505-0276). Comments are due June 2, 2026. The LATCF program distributes approximately $2 billion in funding to eligible tribal governments and revenue sharing counties under the American Rescue Plan Act.

What changed

Treasury is requesting comments on a revision to its existing information collection for the Local Assistance and Tribal Consistency Fund (LATCF), which was established under Section 605 of the Social Security Act via the American Rescue Plan Act of 2021. The LATCF program appropriated $2 billion total ($500 million per year to tribal governments and $1.5 billion per year to revenue sharing counties across fiscal years 2022-2023), with additional funding of approximately $10.5 million for revenue sharing consolidated governments under the Consolidated Appropriations Act, 2023. The collection includes the Obligation and Expenditure Report form with an estimated annual burden of 1,400 hours.

The public has until June 2, 2026 to submit written comments on the burden estimates, form requirements, or suggestions for reducing burden. Commenters may send feedback to Treasury PRA Clearance Officer at the address provided or via email at PRA@treasury.gov. There is no immediate compliance deadline as this is a request for comment rather than a final rule.

What to do next

  1. Submit written comments to Treasury PRA Clearance Officer by June 2, 2026 if your entity has experience with LATCF reporting burden
  2. Review the Obligation and Expenditure Report form and provide feedback on any suggested reductions to administrative burden
  3. Forward comments regarding burden estimates or form improvements to PRA@treasury.gov

Source document (simplified)

Notice

Agency Information Collection Activities; Proposed Collection; Comment Request; Local Assistance and Tribal Consistency Fund

A Notice by the Treasury Department on 04/03/2026

  • This document has a comment period that ends in 60 days.
    (06/02/2026) View Comment Instructions

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  • Public Inspection Published Document: 2026-06530 (91 FR 17059) Document Headings ###### Department of the Treasury

( printed page 17059)

AGENCY:

Departmental Offices, U.S. Department of the Treasury.

ACTION:

Notice of information collection; request for comment.

SUMMARY:

The U.S. Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other federal agencies to take this opportunity to comment on this continuing information collection, as required by the Paperwork Reduction Act of 1995. The public is invited to submit comments on the collection listed below.

DATES:

Written comments must be received on or before June 2, 2026.

ADDRESSES:

Send comments regarding the burden estimate, or any other aspect of the information collection, including suggestions for reducing the burden, to Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8142, Washington, DC 20220, or email at PRA@treasury.gov.

FOR FURTHER INFORMATION CONTACT:

Copies of the submissions may be obtained from Spencer W. Clark by emailing PRA@treasury.gov, calling (202) 927-5331, or viewing the entire information collection request at www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Title: Local Assistance and Tribal Consistency Fund (LATCF).

OMB Control Number: 1505-0276.

Type of Review: Revision of a currently approved collection.

Abstract: Section 605 of the Social Security Act, as added by section 9901 of the American Rescue Plan Act of 2021, established the Local Assistance and Tribal Consistency Fund (“LATCF”), which appropriated $2 billion in total funding across fiscal years 2022 and 2023 to Treasury to make payments to eligible revenue sharing counties and eligible Tribal governments. Specifically, for each of fiscal years 2022 and 2023, Treasury reserved $250 million of the total amount appropriated to allocate and pay to eligible Tribal governments and $750 million of the total amount appropriated to allocate and pay to eligible revenue sharing counties. Additionally, Section 103 of Division LL of the Consolidated Appropriations Act, 2023 made additional funding available across fiscal years 2023 and 2024 for payments to eligible revenue sharing consolidated governments. Treasury determined the total allocation for eligible revenue sharing consolidated governments to be approximately $10.5 million, approximately $5.3 million reserved for each of fiscal years 2023 and 2024. Under this program, recipients have broad discretion on uses of funds, similar to the ways in which they may use funds generated from their own revenue sources.

Form: Obligation and Expenditure Report.

Affected Public: Tribal and County Governments.

Estimated Total Annual Burden Hours: 1,400 hours. The estimated burden hours associated with this collection have decreased since the launch of the LATCF program. In order to receive LATCF payments, Treasury previously collected signed award terms and conditions, recipient payment information from all recipients, and a certification regarding economic conditions from eligible Tribal governments. As of April 30, 2026, LATCF funds will no longer be available for payment, so these three forms have been removed from Treasury's data collection. Recipients must continue to comply with the records retention and access requirements in the signed award terms and conditions. In addition, as LATCF recipients close out their LATCF award, the number of recipients required to complete the annual obligation and expenditure report will gradually decrease. Treasury anticipates that this number will continue to decrease each calendar year as additional recipients close out.

Frequency of Response: Once, On Occasion, Annually.

Estimated Total Number of Annual Responses: 1,400.

Estimated Time per Response: 1 hour.

Estimated Total Annual Burden Hours: 1,400.

Request for Comments: Comments submitted in response to this notice will be summarized and included in the request for Office of Management and Budget approval. All comments will become a matter of public record. Comments are invited on: (a) whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services required to provide information.

(Authority: 44 U.S.C. 3501 et seq.)

Spencer W. Clark,

Treasury PRA Clearance Officer.

[FR Doc. 2026-06530 Filed 4-2-26; 8:45 am]

BILLING CODE 4810-AK-P

Published Document: 2026-06530 (91 FR 17059)

Named provisions

Local Assistance and Tribal Consistency Fund (LATCF) Obligation and Expenditure Report Section 605 of the Social Security Act

Classification

Agency
Treasury Department
Published
April 3rd, 2026
Comment period closes
June 2nd, 2026 (60 days)
Compliance deadline
June 2nd, 2026 (60 days)
Instrument
Notice
Legal weight
Non-binding
Stage
Consultation
Change scope
Minor
Document ID
91 FR 17059

Who this affects

Applies to
Government agencies Tribal nations
Industry sector
9211 Government & Public Administration
Activity scope
Government Payment Distribution Federal Fund Reporting
Threshold
Eligible tribal governments and eligible revenue sharing counties receiving LATCF payments
Geographic scope
United States US

Taxonomy

Primary area
Financial Services
Operational domain
Compliance
Topics
Government Payments Tribal Affairs County Government

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