1. Agencies must ensure compliance with all use, documentation, and reporting requirements established in state and federal guidelines and laws for the use of revenues from the State and Local Fiscal Recovery Fund (SLFRF) pursuant to the American Rescue Plan Act of 2021 (ARPA).

2. Any previously authorized ARPA SLFRF project, which has dollars remaining unobligated on June 30, 2024, as reported by the Department of Accounts shall be returned to the State and Local Recovery Fund (12110) and up to $169,898,356 shall be directed to the Direct Aid for Public Education (197) to be used to supplement funding for the Child Care Subsidy Program included in Item 125.10.

3. Any amounts that exceed the threshold established in the previous paragraph shall be held in the State and Local Fiscal Recovery Fund and used to offset the Fiscal Year 2026 bond authorization in Item C-53.50 of this act for the Enhanced Nutrient Removal Certainty program.

4. Any amounts returned from broadband deployment projects supported with resources from the 2021 American Rescue Plan Act's Capital Projects Fund shall be held in the Capital Projects Fund (12120) and used to offset the Fiscal Year 2026 bond authorization in Item C-53.50 of the 2024 - 2026 Appropriation Act for the Enhanced Nutrient Removal Certainty program.

5. For any ARPA-SLRF-funded ventilation improvement grants issued pursuant to Chapter 1, Item 479.20 B.2.h.1, 2021 Special Session II, school boards shall obligate such funds no later than July 1, 2024.