To assist local units in determining revenue loss under the Federal Coronavirus Local Fiscal Recovery Fund (CLFRF), this revenue loss calculator tool has been created as an example of how to run the calculation. This tool is intended for only general reference and is not comprehensive or final. All units that accept Local Fiscal Recovery Funds are responsible for being audited by U.S. Treasury. It is recommended that local governments review all guidance from the federal Treasury and contact their legal counsel and auditor for your specific situation. Any questions about ARPA can be directed to the Michigan Department of Treasury (treas-arpa@michigan.gov) and not MGFOA.