On March 11, 2021, Congress passed the “American Rescue Plan Act” of 2021.  Later in May, The U. S. Department of the Treasury launched the “Coronavirus State and Local Fiscal Recovery Funds,” established by The American Rescue Plan, to assist state, local, territorial, and Tribal governments with emergency funding to respond to negative impacts caused by COVID-19. Roane County Government applied for and received its first payment from the Treasury of 5.184 million dollars in May of 2021.  These funds come with specific restrictions on how they must be spent and are subject to routine monitoring through quarterly reporting.