Enclosure 2 details Federal revenue-sharing payments, by State, made directly either to the State or to local units of government between October 1, 2020 and September 30, 2021. This data is provided to assist States with ensuring prior-year payments reported by county in Enclosure 3 fully reconcile back to State-level totals. All payments reported in Enclosure 2 must either be deducted in Enclosure 3 or explained using the Data Validation Tool reconciliation.
Some payments reported on Enclosure 2 are paid directly to local governments without first passing through States. In these cases, if there are no State laws governing their use, the payments must be certified on the State’s Enclosure 3 submission as deductible.
States may review the reports provided by Federal Agencies below to assist in verifying Enclosure 2 totals and to assist in verifying Enclosure 3 prior-year payment deductions by county.
Payments Received Directly by Local Governments
Payments Received by States