Local governments that lost revenue (lost taxes, utility payments, etc.) during the COVID-19 pandemic can use ARPA funds, up to the amount of revenue lost, for "government services." This category is extremely discretionary and allows the funds to be used for any service traditionally provided by a government. Treasury’s Final Rule allowed local governments to claim a standard allowance of $10 million in lost revenue, and the City of Missoula did take this standard allowance,