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SERVICE PROVIDER AGREEMENT
This SERVICE PROVIDER AGREEMENT (“Agreement”) is entered into this ___ day of _________, 2022 (“Effective Date”), by and between the CITY OF ALAMEDA, and The Village of Love Foundation, a non-profit corporation, whose address is 490 43rd Street, Oakland, CA 94609, (hereinafter "Provider"), is made with reference to the following:
RECITALS
A. T
he City is a municipal corporation duly organized and validly existing under the laws of the State of California with the power to carry on its business as it is now being conducted under the statutes of the State of California and the Charter of the City.
B. The City is in need of the following services: Emergency Supportive Housing. City staff reached out to the service providers on the City’s bidders list interviewed qualified firms and selected the service provider that best meets the City’s needs.
C. Provider possesses the skill, experience, ability, background, certification and knowledge to provide the services described in this Agreement on the terms and conditions described herein.
D. The City and Provider desire to enter into an agreement for emergency supportive housing, upon the terms and conditions herein.
AGREEMENT
NOW
, THEREFORE, in consideration of the forgoing, which are incorporated herein by reference, and for good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the City and Provider agree as follows:
1. TER
M:
The term of this Agreement shall commence on the 1 st day of October 2022, and shall terminate on the 30th day of September 2024, unless terminated earlier as set forth herein.
2. SERVICES TO BE PERFORMED:
Provider agrees to do all necessary work at its own cost and expense, to furnish all labor, tools, equipment, materials, except as otherwise specified, and to do all necessary work included in Exhibit A as requested. Provider acknowledges that the work plan included in Exhibit A is tentative and does not commit the City to request Provider to perform all tasks included therein.
The City is authorizing a combination of McKinney -Vento supportive services, homeless prevention services, and Housing Counseling Services.
3. COMPENSATION TO PROVIDER:
a. By the 7th day of each month, Provider shall submit to the City an invoice for the total amount of work done the previous month. Pricing and accounting of charges are to be according to the fee schedule as set forth in Exhibit B and incorporated herein by this reference.
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Extra work must be approved in writing by the City Manager or their designee prior to performance and shall be paid on a Time and Material basis as set forth in Exhibit B. b. The total compensation for this Agreement shall not exceed $1,447,984. Use of contingency shall be for items of work outside the original scope and requires prior written authorization by the City.
c. In compliance with the American Rescue Plan Act funding requirements, all funds must be encumbered by the end of 2024 and spent by the end of 2026 as set forth in Exhibit C.
4. TIM
E IS OF THE ESSENCE:
Provider and the City agree that time is of the essence regarding the performance of this Agreement.
5. STANDARD OF CARE:
Provider agrees to perform all services hereunder in a manner commensurate with the prevailing standards of like professionals or service providers, as applicable, in the San Francisco Bay Area and agrees that all services shall be performed by qualified and experienced personnel who are not employed by the City.
6. INDEPENDENT PARTIES:
Provider hereby declares that Provider is engaged as an independent business and Provider agrees to perform the services as an independent contractor. The manner and means of conducting the services and tasks are under the control of Provider except to the extent they are limited by statute, rule or regulation and the express terms of this Agreement. No civil service status or other right of employment will be acquired by virtue of Provider ’s services. None of the benefits provided by the City to its employees, including but not limited to unemployment insurance, workers’ compensation plans, vacation and sick leave, are available from the City to Provider, its employees or agents. Deductions shall not be made for any state or federal taxes, FICA payments, PERS payments, or other purposes normally associated with an employer -employee relationship from any compensation due to Provider. Payments of the above items, if required, are the responsibility of Provider.
7. IMMIGRATION REFORM AND CONTROL ACT (IRCA):
Provider assumes any and all responsibility for verifying the identity and employment authorization of all of its employees performing work hereunder, pursuant to all applicable IRCA or other federal, or state rules and regulations. Provider shall indemnify, defend, and hold the City harmless from and against any loss, damage, liability, costs or expenses arising from any noncompliance of this provision by Provider.
8. NON-DISCRIMINATION:
Consistent with the City’s policy and state and federal law that harassment and discrimination are unacceptable conduct, Provider and its employees, contractors, and agents shall not harass or discriminate against any job applicant, City employee, or any other person on the basis of any kind of any statutorily (federal, state or local) protected class, including but not limited DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
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to: race, religious creed, color, national origin, ancestry, disability (both mental and physical) including HIV and AIDS, medical condition (e.g. cancer), genetic information, marital status, sex, gender, gender identity, gender expression, age, sexual orientation, pregnancy, political affiliation, military and veteran status or legitimate union activities. Provider agrees that any violation of this provision shall constitute a material breach of this Agreement.
9. HOLD HARMLESS:
a. To the fullest extent permitted by law, Provider shall indemnify, defend (with counsel acceptable to the City) and hold harmless the City, its City Council, boards, commissions, officials, employees, agents and volunteers (“Indemnitees”) from and against any and all loss, damages, liability, obligations, claims, suits, judgments, costs and expenses whatsoever, including reasonable attorne y’s fees and costs of litigation (“Claims”), arising from or in any manner connected to Provider’s performance of its obligations under this A greement or out of the operations conducted by Provider even if the City is found to have been negligent. If the Claims filed against Indemnitees alleg e negligence, recklessness or willful misconduct on the part of Provider, Provider shall have no right of reimbursement against Indemnitees for the costs of defense even if negligence, recklessness or willful misconduct is not found on the part of Provider.
Provider shall not have any obligations to indemnify Indemnitees if the loss or damage is found to have resulted solely from the negligence or the willful misconduct of the City. The defense and indemnification obligations of this Agreement are undertaken in addition to, and shall not in any way be limited by, the insurance obligations contained in this Agreement. b. As to Claims for professional liability only, Provider’s obligation to defend Indemnitees (as set forth above) is limited as provided in California Civil Code Section 2782.8. c. Provider’s obligation to indemnify, defend and hold harmless Indemnities shall expressly survive the expiration or early termination of this Agreement.
10. INSURANCE:
a. On or before the commencement of the terms of this Agreement, Provider shall furnish the City’s Risk Manager with certificates showing the type, amount, class of operations covered, effective dates and dates of expiration of insurance coverage in compliance with Sections
10.b. (1) through (4) Such certificates, which do not limit Provider ’s indemnification, shall also contain substantially the following statement:
“Should any of the above insurance covered by this certific ate be canceled or coverage reduced before the expiration date thereof, the insurer affording coverage shall provide thirty (30) days’ advance written notice to the City of Alameda. Attention: Risk Manager.” Provider shall maintain in force at all times during the performance of this Agreement all appropriate coverage of insurance required by this Agreement with an insurance company licensed to offer insurance business in the State of California with a current A.M. Be st’s rating of no less than A:VII or Standard & Poor’s Rating (if rated) of at least BBB unless otherwise acceptable to the City. Provider shall deliver updated insurance certificates to the City at the address described in Section 17.f. prior to the expi ration of the existing insurance certificate for the duration of the DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
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term of Agreement. Endorsements naming the City, its City Council, boards, commissions, officials, employees, agents, and volunteers as additional insured shall be submitted with the insurance certificates.
_____________
Provider Initials
b. COVERAGE REQUIREMENTS:
Provider shall maintain insurance coverage and limits at least as broad as:
(1) Workers’ Compensation:
Statutory coverage as required by the State of California. (2) Liability:
Commercial general liability coverage in the following minimum limits:
Bodily Injury: $1,000,000 each occurrence
$2,000,000 aggregate - all other
Property Damage: $1,000,000 each occurrence
$2,000,000 aggregate
If submitted, combined single limit policy with per occurrence limits in the amounts of $2,000,000 and aggregate limits in the amounts of $4 ,000,000 will be considered equivalent to the required minimum limits shown above . Additional Insured Endorsement naming the City, its City Council, boards, commissions, officials, employees, agents, and volunteers is required. (3) Automotive:
Comprehensive automobile liability coverage (any auto) in the following minimum limits:
Bodily injury: $1,000,000 each occurrence
Property Damage: $1,000,000 each occurrence
or
Combined Single Limit: $2,000,000 each occurrence
Additional Insured Endorsement naming the City, its City Council, boards, commissions, officials, employees, agents, and volunteers is required.
(4) Professional Liability:
Professional liability insurance which includes coverage appropriate for the professional acts, errors and omissions of Provider ’s profession and work hereunder, including, but not limited to, technology professional liability errors and omissions if the services being provided are technology -based, in the following minimum limits:
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$2,000,000 each occurrence
Technology professional liability errors and omissions shall include, or be endorsed to include, property damage liability coverage for damage to, alteration of, loss of, or destruction of electronic data and/or information “property” of the City in the care, custody, or control of Provider. If not covered under Provider’s liability policy, such “property” coverage of the City may be endorsed onto Provider’s Cyber Liability Policy as covered property as follows: cyber liability coverage in an amount sufficient to cover the full replacement value of damage to, alteration of, loss of, or destruction of electronic data and/or information “property” of the City that will be in the care, custody, or control of Provider.
c. SUBROGATION WAIVER:
Provider hereby agrees to waive rights of subrogation that any insurer of Provider may acquire from Provider by virtue of the payment of a ny loss. Provider agrees to obtain any endorsement that may be necessary to affect this waiver of subrogation, but this provision applies regardless of whether the City has received a waiver of subrogation endorsement from the insurer. The Workers’ Compensation policy shall be endorsed with a waiver of subrogation in favor of the City for all work performed by Provider, its employees, agents and subcontractors.
d. FAILURE TO SECURE:
If Provider at any time during the term hereof should fail to secure or maintain the foregoing insurance, the City shall be permitted to obtain such insurance in Provider’s name or as an agent of Provider and shall be compensated by Provider for the costs of the insurance premiums at the maximum rate permitted by law and computed from the date written notice is received that the premiums have not been paid.
e. ADDITIONAL INSUREDS:
The City, its City Council, boards, commissions, officials, employees , agents , and volunteers shall be named as additional insured(s) under all insurance coverages, except workers’ compensation and professional liability insurance. The naming of an additional insured shall not affect any recovery to which such additional insured would be entitled under this policy if not named as such additional insured. An additional insured named herein shall not be held liable for any premium, deductible portion of any loss, or expense of any nature on this policy or any extension thereof. Any other insurance held by an additional insured shall not be require d to contribute anything toward any loss or expense covered by the insurance provided by this policy.
Additional Insured covera ge under Provider’s policy shall be primary and non- contributory and will not seek contribution from the City’s insurance or sel f-insurance. Any available insurance proceeds broader than or in excess of the specified minimum insurance coverage requirements and/or limits shall be available to the additional insured(s).
E. SUFFICIENCY OF INSURANCE:
The insurance limits required by the City are not represented as being sufficient to protect Provider. Provider is advised to consult Provider ’s insurance broker to determine adequate coverage for Provider. The coverage and limits shall be (1) the minimum coverage and limits DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
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specified in this Agreement; or (2) the broader coverage and maximum limits of the coverage carried by or available to Provider; whichever is greater.
11. CONFLICT OF INTEREST:
Provider warrants that it is not a conflict of interest for Provider to perform the services required by this Agreement. Provider may be required to fill out a conflict of interest form if the services provided under this Agreement require Provider to make certain governmental decisions or serve in a staff capacity as defined in Title 2, Division 6, Section 18700 of the California Code of Regulations. Additionally, Provider shall be subject to the conflict of interest provisions set forth in 24 Code of Federal Regulations Section 92.356.
12. PROHIBITION AGAINST TRANSFERS:
a. Provider shall not assign, sublease, hypothecate, or transfer this Agreement, or any interest therein, directly or indirectly, by operation of law or otherwise, without prior written consent of the City Manager. Provider shall submit a written request for consent to transfer to the City Manager at least thirty (30) days in advance of the desired transfer. The City Manager or their designee may consent or reject such request in their sole and absolute discretion. Any attempt to do so without said consent shall be null and void, and any assignee, sublessee, hypothecate or transferee shall acquire no right or interest by reason of such attempted assignment, hypothecation or transfer. However, claims for money against the City under this Agreement may be ass igned by Provider to a bank, trust company or other financial institution without prior written consent. b. The sale, assignment, transfer or other disposition of any of the issued and outstanding capital stock, membership interest, partnership interest, or the equivalent, which shall result in changing the control of Provider, shall be construed as an assignment of this Agreement.
Control means fifty percent or more of the voting power of Provider.
13. APPROVAL OF SUB-PROVIDERS:
a. Only those persons and/or businesses whose names and resumés are attached to this Agreement shall be used in the performance of this Agreement. However, if after the start of this Agreement, Provider wishes to use sub-providers, at no additional costs to the City, then Provider shall submit a written request for consent to add sub- providers including the names of the sub - providers and the reasons for the request to the City Manager at least five (5) days in advance. The City Manager may consent or reject such requests in their sole and absolute discretion. b. Each sub -provider shall be required to furnish proof of workers ’ compensation insurance and shall also be required to carry general, automobile and professional liability insurance (as applicable) in reasonable conformity to the insurance carried by Provider. c. In addition, any tasks or services performed by sub- providers shall be subject to each provision of this Agreement. Provider shall include the following language in their agreement with any sub-provider: “Sub-providers hired by Provider agree to be bound to Provider and the City in the same manner and to the same extent as Provider is bound to the City.” d. The requirements in this Section 13 shall not apply to persons who are merely providing materials, supplies, data or information that Provider then analyzes and incorporates into DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
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its work product.
14. PERMITS AND LICENSES:
Provider, at its sole expense, shall obtain and maintain during the term of this Agreement, all appropriate permits, certificates and licenses, including a City business license that may be required in connection with the performance of the services and tasks hereunder.
15. REPORTS:
a. Each and every report, draft, work product, map, record and other document produced, prepared or caused to be prepared by Provider pursuant to or in connection with this Agreement shall be the exclusive property of the City.
b. No report, information or other data given to or prepared or assembled by Provider pursuant to this Agreement shall be made available to any individual or organization by Provider without prior approval of the City Manager or their designee. c. Provider shall, at such time and in such form as City Manager or their designee may require, furnish reports concerning the status of services and tasks required under this Agreement. d. In addition to the reporting provisions included herein, Provider shall comply with applicable law, guidance (including the Compliance and Reporting Guidance for State and Local Fiscal Recovery Funds issued by the Department of the Treasury, and other requirements imposed from the funding source, as may be amended from time to time.
16. RECORDS:
a. Provider shall maintain complete and accurate records with respect to the services, tasks, work, documents and data in sufficient detail to permit an evaluation of Provider’s performance under the Agreement , as well as maintain books and records related to sales, costs, expenses, receipts and other such information required by the City that relate to the performance of the services and tasks under this Agreement (collectively the “Records”). b. All Records shall be maintained in accordance with generally accepted accounting principles, shall be kept in a secured location, and shall be clearly identified and readily accessible.
Provider shall provide free access to the Records to the representatives of the City or its designees during regular business hours upon reasonable prior notice. The City has the right to examine and audit the Records, and to make copies or transcripts therefrom as necessary, and to allow inspection of all proceedings and activities related to this Agreement. Such Records, together with supporting documents, shall be kept separate from other documents and records and shall be maintained by Provider for a period of five (5) years after receipt of final payment. c. If supplemental examination or audit of the R ecords is necessary due to concerns raised by the City’s preliminary examination or audit of records, and the City ’s supplemental examination or audit of the records discloses a failure to adhere to appropriate internal financial controls, or other breach of this Agreement or failure to act in good faith, then Provider shall reimburse the City for all reasonable costs and expenses associated with the supplemental examination or audit.
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17. NOTICES:
a. All notices shall be in writing and delivered: (i) by hand; or (ii) sent by registered, express, or certified mail, with return receipt requested or with delivery confirmation requested from the U.S. postal service ; or (iii) sent by overnight or same day courier service at the party’s respective address listed in this Section.
b. Each notice shall be deemed to have been received on the earlier to occur of : (x) actual delivery or t he date on which delivery is refused; or (y) three (3) days after notice is deposited in the U.S. mail or with a courier service in the manner described above (Sundays and City holidays excepted).
c. Either party may, at any time, change its notice address (other than to a post office box address) by giving the other party three (3) days prior written notice of the new address. d. All notices, demands, requests, or approvals from Provider to the City shall be addressed to the City at:
City of Alameda
Community Development Department
950 West Mall Square, Room 205
Alameda, CA 94501
ATTENTION: Lois Butler
Ph: (510) 747-6894
e. All notices, demands, requests, or approvals from the City to Provider shall be addressed to Provider at:
The Village of Love Foundation
490 43
rd Street
Oakland, CA 94609
ATTN: Joey Harrison, Executive Director
Ph: (510) 313-1794
f. All updated insurance certificates from Provider to the City shall be addressed to the City at:
City of Alameda
Community Development Department
950 West Mall Square, Room 205
Alameda, CA 94501
ATTENTION: Danielle Sullivan
Ph: (510) 747-6898 / [email protected]
18. SAFETY:
a. Provider will be solely and completely responsible for conditions of all vehicles owned or operated by Provider , including the safety of all persons and property during performance of the services and tasks under this Agreement . This requirement will apply continuously and not be limited to normal working hours. In addition, Provider will comply with DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
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all s afety provisions in conformance with U.S. Department of Labor Occupational Safety and Health Act, any equivalent state law, and all other applicable federal, state, county and local laws, ordinances, codes, and any regulations that may be detailed in other parts of the Agreement. Where any of these are in conflict, the more stringent requirement s will be followed. Provider’s failure to thoroughly familiarize itself with the aforementioned safety provisions will not relieve it from compliance with the obligations and penalties set forth herein. b. Provider will immediately notify the City within 24 hours of any incident of death, serious personal injury or substantial property damage that occurs in connection with the performance of this Agreement. Provider will promptly submit to the City a written report of all incidents that occur in connection with this Agreement. This report must include the following information: (i) name and address of injured or deceased person(s); (ii) name and address of Provider’s employee(s) involved in the incident; (iii) name and address of Provider’s liability insurance carrier; (iv) a detailed description of the incident; and (v) a police report.
19. TERMINATION:
a. In the event Provider fails or refuses to perform any of the provisions hereof at the time and in the manner required hereunder, Provider shall be deemed in default in the performance of this Agreement . If such default is not cured within two (2) business days after receipt by Provider from the City of written notice of default, specifying the nature of such default and the steps necessary to cure such default, the City may thereafter immediately terminate the Agreement forthwith by giving to Provider written notice thereof. b. The foregoing notwithstanding, the City shall have the option, at its sole discretion and without cause, of terminating this Agreement by giving seven (7) days’ prior written notice to Provider as provided herein.
c. Upon termination of this Agreement either for cause or for convenience, each party shall pay to the other party that portion of compensation specified in this Agreement that is earned and unpaid prior to the effective date of termination. The obligation of the parties under this Section 19.c. shall survive the expiration or early termination of this Agreement.
20. ATTORNEYS’ FEES:
In the event of the bringing of any action or suit by a party hereto against the other party by reason of any breach of any covenants, conditions, obligation or provision arising out of this Agreement, the prevailing party shall be entitled to recover from the non-prevailing party all of its costs and expenses of the action or suit, including reasonable attorney’s fees, experts’ fees, all court costs and other costs of action incurred by the prevailing party in connection with the prosecution or defense of such action and enforcing or establishing its rights hereunder (whether or not such action is prosecuted to a judgment). For the purposes of this Agreement, reasonable fees of attorneys of the Alameda City Attorney’s office shall be based on the fees regularly charged by private attorneys with the equivalent number of years of experience in the subject matter area of the law for which the services were rendered who practice in Alameda County in law firms with approximately the same number of attorneys as employed by the Alameda City Attorney’s Office.
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21. HEALTH AND SAFETY REQUIREMENTS.
Provider acknowledges that the City shall have the right to impose , at the City’s sole discretion, requirements that it deems are necessary to protect the health and safety of the City employees, residents, and visitors. Provider agrees to comply with all such requirements, including, but not limited to, mandatory vaccinations, the use of personal protective equipment (e.g. masks), physical distancing, and health screenings. Provider also agrees to make available to the City, at the City’s request, records to demonstrate Provider’s compliance with this Section. [See Certification of Compliance attached.]
22. COMPLIANCE WITH ALL APPLICABLE LAWS:
During the term of this Agreement, Provider shall keep fully informed of all existing and future state and federal laws and all municipal ordinances and regulations of the City of Alameda which affect the manner in which the services or tasks are to be performed by Provider, as well as all such orders and decrees of bodies or tribunals having any jurisdiction or authority over the same. Provider shall comply with all applicable laws, state and federal and all ordinances, rules and regulations enacted or issued by the City.
23. CONFLICT OF LAW:
This Agreement shall be interpreted under, and enforced by the laws of the State of California without regard to any choice of law rules which may direct the application of laws of another jurisdiction. The Agreement and obligations of the parties are subject to all valid laws, orders, rules, and regulations of the authorities having jurisdiction over this Agreement (or the successors of those authorities). Any suits brought pursuant to this Agreement shall be filed with the courts of the County of Alameda, State of California.
24. WAIVER:
A waiver by the City of any breach of any term, covenant, or condition contained herein shall not be deemed to be a waiver of any subsequent breach of the same or any other term, covenant, or condition contained herein, whether of the same or a different character.
25. INTEGRATED CONTRACT:
Subject to the language of Section 30, the Recitals and exhibits are a material part of this Agreement and are expressly incorporated herein . This Agreement represents the full and complete understanding of every kind or nature whatsoever between the parties hereto, and all preliminary negotiations and agreements of whatsoever kind or nature are merged herein. No verbal agreement or implied cov enant shall be held to vary the provisions hereof. Any modification of this Agreement will be effective only by written execution signed by both the City and Provider.
26. CAPTIONS:
The captions in this Agreement are for convenience only, are not a part o f the Agreement and in no way affect, limit or amplify the terms or provisions of this Agreement.
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27. COUNTERPARTS:
This Agreement may be executed in any number of counterparts (including by fax, PDF , DocuSign, or other electronic means), each of which shall be deemed an original, but all of which shall constitute one and the same instrument.
28. SIGNATORY:
By signing this A greement, signatory warrants and represents that they executed this Agreement in their authorized capacity and that by their signature on this Agreement, they or the entity upon behalf of which they acted, executed this Agreement.
29. CONTROLLING AGREEMENT:
In the event of a conflict between the terms and conditions of this Agreement (as amended, supplemented, restated or otherwise modified from time to time) and any other terms and conditions wherever contained, including, without limitation, terms and conditions included within exhibits, the terms and conditions of this Agreement shall control and be primary.
30. NONDISCRIMINATION – FEDERAL REQUIREMENTS:
a. Provider certifies and agrees that it will not discriminate against any employee or applicant for employment because of race, color, religion, national origin, ancestry, sex, age, or condition or physical or mental handicap (as defined in 41 C.F.R. Section 60- 741, et seq.), in accordance with requirement of state or federal law. Provider shall take affirmative action to ensure that qualified applicants are employed and that employee s are treated during employment without regard to race, color, religion, national origin, ancestry, sex, age, or condition of physical or mental handicap in accordance with requirements of state and federal law. Such shall include, but not be limited to, the following:
A. Employment upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination, rates of pay or other forms of compensation.
B. Selection for training, including interns and apprentices. (i) Provider agrees to post in conspicuous places in each of Provider’ s facilities providing services hereunder, available and open to employees and applicants for employment, notices setting forth the provisions of this nondiscrimination clause. (ii) Provider shall, in all solicitations or adver tisements for employees placed by or on behalf of Provider, state that all qualified applicants will receive consideration for employment without regard to race, color, religion, national origin, ancestry, sex, age, or condition of physical or mental handicap, in accordance with requirements of state and federal law. (iii) Provider shall send to each labor union or representative of workers with which it has a collective bargaining agreement or other contract or understanding a notice advising the labor union or workers ’ representative of Provider’ s commitments under this paragraph.
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(iv) Provider certifies and agrees that it will deal with its subcontractors, bidders, or vendors without regard to race, color, religion, national origin, ancestry, sex, age, or condition of physical or mental handicap, in accordance with requirement of state and federal law. (v) In accordance with applicable state and federal law, Provider shall allow duly authorized county, state and federal representatives access to its employment records during regular business hours in order to verify compliance with the anti-discrimination provisions of this paragraph. Provider shall provide such other information and records as such representatives may require in order to verify compliance with the anti -discrimination provisions of this paragraph.
b. If the City finds that any of the provisions of this paragraph have been violated, the same shall constitute a material breach of Agreement upon which the City may determine to cancel, terminate, or suspend thi s Agreement. The City reserves the right to determine independently that the anti -discrimination provisions of this Agreement have been violated. In addition, a determination by the California Fair Employment Practices Commission or the Federal Equal Emp loyment Opportunity Commission that Provider has violated state and federal anti - discrimination laws shall constitute a finding by the City that Provider has violated the anti - discrimination provisions of Agreement.
c. The parties agree that in the event Prov ider violates any of the anti-discrimination provisions of this paragraph, the City shall be entitled, at its option, to the sum of $500.00 pursuant to California Civil Code Section 1671 as liquidated damages in lieu of canceling, terminating, or suspending this Agreement.
d. Provider hereby agrees that it will comply with Section 504 of the Rehabilitation Act of 1973, as amended (29 U.S.C. Section 794), all requirements imposed by the applicable regulations, and all guidelines and interpretations issued pursuant thereto, to the end that no qualified handicapped person shall, on the basis of handicap, be excluded from participation in, be denied the benefits of, or otherwise be subjected to discrimination under any program or activity of Provider receiving Federal Financial Assistance. In addition, Provider shall comply with the Uniform Federal Accessibility Standards, and Provider, Engineer, or Architect responsible for any design, construction or alteration shall certify compliance with those Standards. e. Provider’s attention is directed to laws, including but not limited to:
A. CIVIL RIGHTS/EQUAL OPPORTUNITY
(i) Civil Rights Act of 1964. Under Title VII of the Civil Rights Act of 1964, no person shall, on the grounds of race, sex, religion, color, or national origin, be excluded from p articipation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving Federal financial assistance. (ii) Section 109 of the Housing and Community Development Act of 1974. No person in the United States shall, on the grounds of race, color, national origin, or sex, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any program or activity funded in whole or in part with funds made available under this title.
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(iii) Section 109 of the Act further provides that any prohibition against discrimination on the basis of age under the Age Discrimination Act of 1975 (42 U.S.C. 6101 et seq.) or with respect to an otherwise qualified handicapped individual as provided in Section 504 of the Rehabilitation Act of 1973 (29 U.S.C. 794) shall also apply to any program or activity funded in whole or in part with funds made available pursuant to the Act.
B. PROGRAM ACCESSIBILITY FOR INDIVIDUALS WITH
DISABILITIES
This Agreement is subject to laws and regulations concerning the rights of otherwise qualified individuals with handicaps for equal participation in, and benefit from federally assisted programs and activities, including but not limited to:
(i) Americans with Disabilities Act of 1990 (ADA) (28 C.F.R. 35).
Title II, Subpart A of the Americans with Disabilities Act of 1990 applies to all publicly funded activities and programs. Provider shall also comply with the public accommodations requirements of Title III of the ADA, as applicable.
(ii) Nondiscrimination on the Basis of Handicap (24 C .F.R. 8). These regulations, which implement Section 504 of the Rehabilitation Act of 1973, as amended, and as cited in Section 109 of the Housing and Community Devel opment Act, apply to all federally assisted activities and programs and are implemented through the regulations at 24 C.F.R. 8. (iii) Architectural Barrier Act of 1968. Any building or facility, excluding privately owned residential structures, designed, constr ucted, or altered with federal funds, shall comply with the Uniform Federal Accessibility Standards, 1984 (41 C.F.R. 3) and the Handicapped Accessibility Requirements of the State of California Title 24. The Consultant, Engineer or Architect responsible f or such design, construction or alteration shall certify compliance with the above standards.
(iv) In resolving any conflict between the accessibility standards cited in paragraphs (i), (ii) and (iii) above, the more stringent standard shall apply.
32. RESTRICTIONS ON LOBBYING – FEDERAL REQUIREMENT:
This Agreement is subject to 24 C.F.R. 87 which prohibits the payment of Federal funds to any person for influencing or attempting to influence, any public officer or employee in connection with the award, making, entering into, extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or agreement.
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VILLAGE OF LOVE 17 Version 12-01-21
IN WITNESS WHEREOF, the parties have each caused this Agreement to be duly executed on its behalf as of the Effective Date.
THE VILLAGE OF LOVE FOUNDATION CITY OF ALAMEDA
a non-profit corporation a municipal corporation
Joey Harrison Nancy Bronstein
Executive Director Interim City Manager
RECOMMENDED FOR APPROVAL
Jerri Forriest
Director of Operations
Lisa Maxwell
Community Development Director
APPROVED AS TO FORM:
City Attorney
Len Aslanian
Assistant City Attorney
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Certification of Compliance
With the City of Alameda’s Vaccination Requirement
The City of Alameda (“City”) requires all individuals who perform work for the City to be fully vaccinated1 against COVID-19. All service providers and contractors for the City must sign the following statement certifying compliance with this requirement.
By signing below, I certify that all of our personnel who are performing work for the City are fully vaccinated against COVID-19. I also acknowledge that the City reserves the right to review any relevant records to demonstrate our compliance with this requirement.
I declare under penalty of perjury that the foregoing is true and correct.
THE VILLAGE OF LOVE FOUNDATION Date:______________________
__________________________________
By: Joey Harrison
Its: Executive Director
1 For the purposes of this Certification of Compliance, an individual is considered to be fully vaccinated if two weeks have passed since their second dose in a 2 -dose series (such as the Pfizer or Moderna vaccines) or if two weeks have passed since receiving their single-dose vaccine (such as Johnson & Johnson’s Janssen vaccine).
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EXHIBIT A
City of Alameda
Community Development Department
Provider Scope of Work
PROVIDER: The Village of Love Foundation (VOLF)
PROGRAM: Emergency Supportive Housing
CLIENTS TO BE SERVED: 14 to 19 Residents of Emergency Supportive Housing
HOURS TO BE SERVED: 24 hours a day, 7 days a week
CONTRACT AMOUNT: $1,447,984
CONTRACT PERIOD: October 1, 2022 – September 30, 2024
SCOPE OF WORK:
I. Definitions
Emergency Housing Support: defined as a City resourced housing solution for individuals and families in need of a fixed, regular, and adequate nighttime residence.
Harm Reduction: defined as a philosophy that recognizes drug and/or alcohol use as a part of some clients’ lives. H arm Reduction emphasizes relationship building with clients, client- focused services, motivational interviewing, incremental change, and a non- authoritative or punitive approach to case management.
Case Management: defined as an activity that guides, supports, and provides options for further services for individuals with focus on client identified housing goals and assistance with navigating the systems for achieving positive housing outcomes. Case Management includes assessment, referrals, navigation, and advocacy. Activity occurs primarily in the home but will also consist of assistance with residents in their natural environments as needed. This activity will be tracked by number of hours spent working directly or indirectly with residents per month.
II. Services to be Provided
PROVIDER shall provide 24 hour a day, seven day a week support services to up to 19 unduplicated homeless individuals per month in the City of Alameda. Services will be available 24-hours inclusive of awake overnight staffing.
a. Harm Reduction services that will be provided to clients include the following:
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i. Responding to client’s priority felt need or emergency situations – food, health, income, transportation, etc.
ii. Utilizing harm reduction and motivational interviewing skills to build trust and engage clients around priority and basic needs or emergency situations – food, health, income, transportation, etc.
iii. Providing encouragement and support, inclusive of supplying cleaning supplies, to maintain a clean and safe home environment.
iv. Developing rapport and building an ongoing relationship with clients via regular and consistent contact.
v. Establishing communication links with and for clients – phone/cell phone, mailing address, e-mail, meeting locations, social support contacts. vi. Providing psychological/emotional preparation and support for clients around obtaining housing – realistic expectations of wait times, realistic expectations of housing options within budget, remaining hopeful, addressing fears/ambivalence of being housed, addressing unhealthy coping behaviors that could disrupt housing, education of and alignment to good neighbor policies, tenant obligations, conflict resolution preparation, etc.
vii. Log daily and overnight check-ins when completed with homes and residents. viii. Adhere to the Core Principles (Attachment 1).
b. Housing First Approach:
i. Provide short and long-term supportive housing in a family home environment. ii. Low barrier client screening and intake processes leading to tenant selection regardless of sobriety, financial history, rental history, or criminal convictions. iii. Working collaboratively with community service provider organizations to serve and bridge clients to Emergency Supportive Housing.
iv. Bridging clients to permanent housing solutions and supporting clients no less than six months post-move out date.
v. Establishing and enforcing moving in and moving out policies (Attachment 2).
c. Linkages:
i. Help link clients with clinical care management and other service resources as needed and desired.
ii. Help link clients with public benefits, including income supports and health insurance.
iii. Help link clients with appropriate health care services – primary care, behavioral health, dental, etc. – based on their expressed needs and priorities. iv. Help link clients with appropriate legal resources – homeless caring court, record expungement services, and probation housing resources.
v. Help link clients with resources specific to their needs – domestic violence support, counseling, educational support, job coaching, etc. vi. Help clients move toward financial stability by connecting them with programs and/or subsidies for things like past utility bill payoffs.
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vii. Provide transportation assistance in the form of bus tickets or via cab or companion public transportation to assist clients in making linkages to benefits and services.
viii. Accompany clients to appointments, as needed, to obtain benefits and services.
d. Case Management: Home-Based, Office-Based, and Natural Environment-Based:
i. Provide Home-Based services to clients in three City-owned homes on Alameda Point.
ii. Home-Based case management will take place exclusively in the client’s home no less than four separate meetings per month.
iii. Establishing a move-in agreement process that includes, but is not limited to:
• HMIS enrollment,
• Necessary Release of Information (ROI) documentation, • Inventory of documentation necessary for permanent housing, • Mapping of existing support system and services,
• A listing of emergency contact names and numbers,
• Orientation of available community-based services and resources, • Good neighbor policy briefing and signoff,
• Neighborhood noise ordinances,
• Housekeeping expectations,
• Process of development of House Rules with residents, • Explicit agreement of non-use of existing fireplaces where applicable, • Egress and roof access safety issues, and
• Grievance policy and procedures.
iv. Provide Office-Based services:
• Face-to-face engagement/interaction no less than one time a month. • Focusing on housing goals and assistance with navigating the systems for achieving positive housing outcomes provided from the PROVIDER’S central offices on a drop-in or appointment basis. Engaging clients in services focused on fulfilling housing goals and support clients in achieving positive housing outcomes.
• Assessing client needs, make relevant referrals, provide support in navigating various systems, connecting clients with various resources, and advocating for addressing client needs.
• Establishing short and long-term client selected goals. • Supporting client identified goals and road mapping of steps toward achievement.
• Creating a savings plan with clients to ensure financial stability, if achievable, upon move out.
• Office-Based Case Management will include all applicable components of Home-Based services described within this PROVIDER Scope of Work. v. Natural Environment-Based:
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• Assisting clients in their natural environments like school, medical settings, and work as needed with the expressed purpose of achieving client goals and navigating systems.
vi. Establishing and/or adoption of a good neighbor policy. vii. Counseling and enforcement of move-in agreement and good neighbor policy.
e. Housing Preparation Work:
i. Assess clients to address housing histories and barriers – positive references, credit history, rental history and prior convictions, criminal history, registered sex offender status, outstanding debts, and outstanding warrants. Use housing history to inform preparation work, complete early to avoid surprises. ii. Get to know members or potential members of the client’s household including pets and companion animals.
iii. Assess for potential to reconnect with family/friends for housing. iv. Assess eligibility for permanent housing resources - deposit/move-in financial assistance, rapid re-housing, affordable housing, and permanent supportive housing.
v. Assess the client’s financial and resources situation and potential budget for housing – help with income and benefits acquisition, develop plan to save funds for costs associated with moving to permanent housing.
vi. Help clients create tenant resumes – gather appropriate documentation including I.D., SS cards, proof of citizenship, child custody, and other key information to use on housing applications.
vii. Help identify and refer Home Stretch eligible clients to the Home Stretch registry. viii. Support and encourage clients to act as good neighbors and tenants. (Attachment 3).
f. Coordinated Services:
i. Actively participate in the City's Homeless Outreach Team (HOT)/Collaboration Advancing Resources, Efforts, and Supports (CARES) for Alameda’s Homeless and its activities, including, but not limited to, the following:
• Attending regular meetings
• Serving on workgroups and subcommittees
• Participating in the Dine and Connect planning meetings • Participating in the planning and implementation of Alameda’s Homeless Emergency Aid Program activities
ii. Serve as a core member of the Coordinated Outreach Team, which will focus on client case conferencing, service coordination with other providers, and response coordination to support clients. Activities include, but are not limited to, the following:
• Attending regular case conferencing meetings
• Coordinating intervention response with Coordinated Outreach Team members
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iii. Collaborate and coordinate with the Housing Resource Center. iv. Administer follow-up surveys to help improve service delivery and program effectiveness of the City of Alameda’s Emergency Supportive Housing services program.
v. Ensure timely submission of monthly, annual, and other reports as requested by the City of Alameda.
• Submit monthly reports by the 10th of the month for services provided the prior month.
• Submit a final narrative report 15 days after the anniversary of the contract and 15 days after completion of the contract.
III. Program Evaluation and Reporting Requirements
As a provider of services or housing to homeless and at-risk households in Alameda, PROVIDER shall participate in the system-wide Initiative to Measure Success and Report Outcomes and adhere to the Compliance and Reporting Guidance of the State and Local Fiscal Recovery Funds (Attachment 4).
a. PROVIDER shall collect required information on clients and services provided and enter data into the Alameda County HMIS system or, if exempted from participation, training and technical assistance will be provided to utilize the system.
b. At minimum, PROVIDER shall submit in its monthly report the following metrics:
i. Number of clients served, duplicated and unduplicated numbers. ii. Number of meetings in the home, office, and natural environments with clients. iii. Description of services provided and number of people receiving services. iv. Description of progress on goals.
c. PROVIDER shall receive periodic system-level and collaboration processes, which may include, but not limited to:
i. Homestretch/Coordinated Entry Processes.
ii. Collaborative meetings with the City of Alameda and any other community partners as requested by City staff.
DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF The Village of Love Foundation Emergency Supportive Housing Proposed Budget for October 1, 2022 to September 30, 2024 Personnel Expenses: Pay Rates Pay Break Allocation Holiday Pay @ 1 1/2 X Pay Rate x 6 Holidays Salary Payroll Taxes/Fees @ 25% Total Budget Executive Director $120,120.00 .05 FTE Included $6,006.00 $1,501.50 $7,507.50 Regional Director $41,600.00 .295 FTE Included $12,272.00 $3,068.00 $15,340.00 Supervisor $27.00 per hour x 40 hrs/week x 52 weeks $1,800.00 $57,960.00 $14,490.00 $72,450.00 Housing Monitor ‐ Morning $21.00 per hour x 40 hrs/week x 52 weeks $1,440.00 $45,120.00 $11,280.00 $56,400.00 Housing Monitor ‐ Afternoon $21.00 per hour x 40 hrs/week x 52 weeks $1,440.00 $45,120.00 $11,280.00 $56,400.00 Housing Monitor‐ Overnight $22.00 per hour x 40 hrs/week x 52 weeks $1,512.00 $47,272.00 $11,818.00 $59,090.00 Housing Monitor ‐ Weekend ‐ Morning $21.00 per hour x 16 hrs/week x 52 weeks $17,472.00 $4,368.00 $21,840.00 Housing Monitor ‐ Weekend ‐ Afternoon $21.00 per hour x 16 hrs/week x 52 weeks $17,472.00 $4,368.00 $21,840.00 Housing Monitor ‐ Weekend ‐ Evening $22.00 per hour x 16 hrs/week x 52 weeks $18,304.00 $4,576.00 $22,880.00 Case Manager $43.00 per hour x 40 hrs/week x 52 weeks $2,664.00 $92,104.00 $23,026.00 $115,130.00 Total Personnel Expenses $8,856.00 $353,096.0 0 $88,274.00 $448,877.5 0 Insurance Expenses: $10,639.88
Other Program Expenses:
Food for Clients $250/Week X 52 Weeks $13,000.00
Uniforms for Employees 2 EA per EE @ $60 ea $120 X 8 Employees $960.00 Janitorial Supplies $35/Week X 52 Weeks $1,820.00
Total Other Program Expenses: $15,780.00
Relocation Expenses
Relocation of Client
$10,000 Per Household 8 Households Total Relocation Expenses $80,000.00 Hygiene Supplies
Toothbrush / Toothpaste / Bath Soap /
Deodorant etc..
$50/Month X 12 Months $2,600.00
Total Hygiene Supplies $2,600.00
Utilities Total Utilities per home $12,148.00
Total Utilities for Three Homes $36,444.00
Misc./Landscaping $150/Month X 12 Months $1800 per House $1,800.00 Total Landscaping for Three Homes $5,400.00
Total Personnel Expenses $448,877.50
Total Insurance Expenses: $10,639.88
Total Other Program Expenses: $15,780.00
Total Relocation Expenses $80,000.00
Total Hygiene Supplies $2,600.00
Total Utilities $36,444.00
Total Landscaping $5,400.00
Additional cost for direct service per house $5,000 $10,000.00 VOL Admin Cost 15% $91,461.21
Total Proposed Budget For Supportive Emergency Housing Year 1 $701,202.59 Total Proposed Budget For Supportive Emergency Housing Year 2 (+6.5% COLA) $746,780.76 TOTAL TWO YEAR COST for Three (3) Homes $1,447,983.34
Exhibit B
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EXHIBIT C
ARPA Subrecipient Certification
Section 602(b) of the Social Security Act (the Act), as added by section 9901 of the American Rescue Plan Act (“ARPA”), Pub. L. No. 117 -2 (March 11, 2021), authorizes the Department of the Treasury (Treasury) to make payments to certain subrecipients from the Coronavirus State and Local Fiscal Recovery Fund (“SLFRF”). The City of Alameda has signed and certified a separate agreement with Treasury as a condition of receiving such payments from the Treasury. This ag reement is between your organization and the State and your organization is signing and certifying the same terms and conditions included in the State’s separate agreement with Treasury. Your organization is referred to as a GRANTEE.
As a condition of you r organization receiving federal recovery funds from the City, the authorized representative below hereby (i) certifies that your organization will carry out the activities listed in section 602(c) of the Act and (ii) agrees to the terms attached hereto as Exhibit A-2 (ARPA Subrecipient Grant Agreement).
Under penalty of perjury, the undersigned official certifies that the authorized representative has read and understood the organization’s obligations in the Assurances of Compliance and Civil Rights Requirements, attached hereto as Exhibit A-3 (ASSURANCES OF COMPLIANCE WITH CIVIL RIGHTS REQUIREMENTS), that any information submitted in conjunction with this assurances document is accurate and complete, and that the organization is complies with the nondiscrimination requirements.
SUBRECIPIENT/GRANTEE:
THE VILLAGE OF LOVE FOUNDATION
Joey Harrison
Executive Director
(AUTHORIZED REPRESENTATIVE)
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ARPA Subrecipient Grant Agreement
This Subrecipient Agreement (“Grant Agreement”) is dated the effective date of the Agreement, by and between the Subrecipient The Village of Love Foundation (“GRANTEE”) and the City of Alameda, a California municipal corporation (“CITY”).
WHEREAS, the United States Department of the Treasury (“Treasury”) has allocated CITY federal stimulus funding from the Coronavirus State and Local Fiscal Recovery Funds under CFDA No. 21.027 (“ARPA Funds”) under Section 603(b) of the Social Security Act, as amended by Section 9901 of the America Rescue Plan Act (“ARPA”), of which $28,679,908 was allocated to CITY in two tranches on June 17, 2021, and June 17, 2022, subject to applicable laws, rules, regulations and guidance, including without limitation, the Coronaviru s State and Local Fiscal Recovery Funds Final Rule (“Final Rule”), identified as Attachment A (dated January 6, 2022), and the Compliance and Reporting Guidance for State and Local Fiscal Recovery Funds (“Compliance & Reporting Guidelines”), identified as Attachment B, and Uniform Guidance (2 CFR Part 200). Attachments A and B attached hereto and incorporated herein by this reference.
WHEREAS, Treasury authorizes CITY to expend ARPA Funds for the following eligible purposes as outlined in the Final Rule as follows:
(1) To respond to the COVID-19 public health emergency or its negative economic impacts, including assistance to households, small businesses, and nonprofits, or aid to impacted industries such as tourism, travel, and hospitality;
(2) To respond to wor kers performing essential work during the COVID -19 public health emergency by providing premium pay to eligible workers;
(3) For the provision of government services to the extent of the reduction in revenue due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year prior to the emergency; and
(4) To make necessary investments in water, sewer, or broadband infrastructure (collectively “Eligible Uses”).
Pursuant to ARPA, Eligible Uses under this non-R&D federal program must be obligated no earlier than March 3, 2021 and no later than December 31, 2024, with final disbursement of all funds no later than December 31, 2026.
WHEREAS, CITY desires to allocate portions of the ARPA Funds to certain nonprofits whose operations are critical to those individuals, families, and entities adversely impacted by the COVID-19 public health emergency, whether through a reduction in income/revenues, increase in operating costs related to implementing COVID-19 prevention or mitigation tactics or other higher operating costs experienced during the pandemic, business disruption or closure, event cancellation, and/or other similar circumstances during the DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF pandemic that created a financial hardship, with such allocation of funds to be consistent with the Eligible Uses of ARPA Funds outlined above.
WHEREAS, CITY and GRANTEE desire to enter into the Agreement so that CITY may provide a subaward of ARPA Funds for appropriate and qualifying expenditures of grant funds advanced to GRANTEE by CITY for Eligible Uses set forth in Exhibit A (Scope of Work), as allowed under Final Rule..
NOW, THEREFORE, in consideration of the foregoing recitals which are incorporated herein by reference, and the terms and conditions set forth below, the parties agree as follows:
1. Effective Date and Term. The Grant Agreement shall be coterminous with the term of the Agreement.
2. ARPA Funds. CITY agrees to provide the GRANTEE a total sum not to exceed the value of the Agreement for Eligible Uses set forth in the Exhibit A (Scope of Work).
3. Use of ARPA Funds . GRANTEE shall ensure that the ARPA Funds requests are necessary Eligible Uses under one of the following cost categories: a) To respond to the COVID-19 public health emergency or its negative economic impacts, including assistance to households, small businesses, and nonprofits, or aid to impacted industries such as tourism, travel, and hospitality, b) To respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers, c) For the provision of government services to the extent of the reduction in revenue due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year prior to the eme rgency; and d) To make necessary investments in water, sewer, or broadband infrastructure.
4. Pre-award Costs. Pre-award costs, as defined in 2 C.F.R. § 200.458, may not be paid with funding from this award.
5. Administrative Costs. GRANTEE may use funds provided under this award to cover both direct and indirect costs.
6. Ineligible Uses . Ineligible or non -allowable uses of ARPA Funds include, without limitation, the following: a) usage of funds to either directly or indirectly offset a reduction in net tax revenue resulting from a change in law, regulation or administrative interpretation during the covered period that reduces any tax or delays the imposition of any tax or tax increase; b) damages covered by insurance; c) usage of funds as a deposit into any pension fund; d) expenses that have been or will be reimbursed under any federal program; e) debt service costs; f) contributions to a “rainy day” fund; and d) legal settlements.
7. SAM.gov Requirements. If applicable, GRANTEE must obtain and maintain an active registration with the System for Award Management (“SAM”) ( https://www.sam.gov) pursuant to 2 CFR Part 25.
8. Reimbursement Requests and Reporting Requirements . To facilitate the release of ARPA Funds by CITY to GRANTEE and CITY’s compliance with reporting requirements for usage of ARPA funding, GRANTEE may submit one request per month to CITY consistent with compensation provisions of the Agreement (Paragraph 3, Compensation to DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF Provider). CITY shall then disburse A RPA Funds, as requested by GRANTEE to fund services set forth in Exhibit A (Scope of Services) of the Agreement, (“Reimbursement Request Funds”). Such schedule may be modified with the prior written approval of CITY.
Failure to provide any of the required documentation may result in the withholding and/or nonpayment of all or a portion of the request, and termination of the Agreement. Following receipt of the Reimbursement Request Funds from CITY and demonstrated compliance with the Agreement, as determined by CITY, GRANTEE will disburse the Reimbursement Request Funds to the approved recipients within 10 business days, and provide on a monthly basis a report to and in a form approved by CITY detailing the grant awards disbursed by GRANTEE.
9. Records, Reports and Audits. As a subrecipient of ARPA Funds, GRANTEE may be subject to the Single Audit Act and 2 CFR part 200, subpart F regarding audit requirements.
A. Establishment and Maintenance of Records. GRANTEE shall maintain records, including but not limited to, books, financial records, supporting documents, statistical records, personnel, property, and all other pertinent records sufficient to reflect properly:
i. All direct and indirect costs of whatever nature claimed to have been incurred and anticipated to be incurred to perform this AGREEMENT, and
ii. All other matters covered by this AGREEMENT. Such records shall be maintained in accordance with requirements now or hereafter prescribed by CITY.
B. Preservation of Records. GRANTEE shall preserve and make available its records:
i. for a period of five (5) years from the date of final payment to GRANTEE under this AGREEMENT; or
ii. for such longer period, if any, as may be required by applicable law; or
iii. if this AGREEMENT is completely or partially terminated, for a period of five (5) years from the date of any resulting final settlement.
GRANTEE make all reasonable efforts to meet CITY’s requests for records or other demands to ensure the parties’ completion of financial, performance and compliance reporting obligations consistent with applicable laws, regulations and guidance, including requests made by the U.S. Treasury and the Government Accountability Office (“GAO”).
C. Examination of Records; Facilities. At any time during normal business hours, and as often as may be deemed necessary by CITY, GRANTEE agrees that CITY, and/or any of its authorized representatives, shall:
i. for a period of five (5) years after final payment under this AGREEMENT; or, ii. for such longer period as may be required by applicable law; or
iii. if this AGREEMENT is completely or partially terminated, for a period of five (5) years from the date of any resulting settlement;
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GRANTEE also agrees that CITY, or any of its respective authorized representatives, shall have the right to audit, examine, and make excerpts or transcripts of and from such records, and to make audits of all contracts and subcontracts, invoices, payrolls, records of personnel, conditions of employment, materials, and all other data relating to matters covered by this AGREEMENT, all as set forth in Section D, below. Notwithstanding anything in this AGREEMENT to the contrary for monitoring purposes, CITY shall not require access to any information of GRANTEE mutually determined by the parties hereto to be proprietary.
D. Audit of Records. If an audit is required, the following provisions apply:
i. Funds from the subaward will be set aside in GRANTEE’s budget for the independent audit. A separate line item will be established.
ii. GRANTEE shall enter into an agreement with an independent public accountant certified to practice in the State of California no later than sixty (60) days before the end of this AGREEMENT to perform audit of GRANTEE’s fiscal year which ends concurrently with or immediately after the end of this AGREEMENT.
iii. The audit must be completed and sent to CITY’s Finance Department staff within the later of one hundred fifty (150) days of the end of this AGREEMENT or ninety (90) days after the end of GRANTEE’s fiscal year.
iv. If GRANTEE does not enter into the agreement with an independent public accountant certified to practice in the State of California, or if an audit is not completed in a timely manner, CITY, at its sole discretion, may enter into an agreement with an independent public accountant certified to practice in the State of California to perform the audit and utilize GRANTEE’s set-aside funds for the audit.
v. The independent fiscal audit shall conform to generally accepted governmental auditing principals and, when applicable, Office of Management and Super Circular, “Attachment P, Audit Requirements.” Such audits shall identify the funds received and disbursed under this AGREEMENT and include the following components:
a. Balance sheet;
b.Statement of Financial Position;
c. Statement of Support, Revenue and Expenses and Changes in Fund Balances or Statement Activities;
d.Statement of Functional Expenses;
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f. Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters;
g.Auditor’s Report on Compliance with Requirements Applicable to Major Programs and on Internal Control over Compliance;
h.Schedule of Findings and Questioned Costs;
i. Summary of Schedule of Prior Audit Findings;
j. Corrective Action Plan;
k.Data Collection Form; and
l. Communication of Internal Control Related Maters Identified in an Audit (Management Letter) from Auditor (if one was issued).
vi. For grantees that expend $750,000 or more of Federal financial assistance in a fiscal year, in addition to conducting normal financial audit procedures, the GRANTEE’s independent public accountant certified to practice in the State of California shall perform tests to ascertain that:
1. Expenditures submitted for reimbursement are allowable under 2 CFR 200:
a. Expenditures comply with the Agreement between CITY and GRANTEE; and
b. Applicable laws and regulations. Further, the independent public accountant certified to practice in the State of California shall render an opinion as to whether the Expenditures complied with the Single Audit Act of 1984 and Appendix XI to 2 CFR Part 200—Compliance Supplement previously known as the Circular A-133 Compliance Supplement); and
c. Funds may be set aside in GRANTEE’s budget in an amount equal to CITY’s fair share of GRANTEE’s cost of an independent audit, if required, with prior approval from the agency. The audit must include the following components: a. Balance Sheet or Statement of Financial Position
vii. For GRANTEES that expend more than $750,000 of financial assistance in a fiscal year, the audit shall identify in a Schedule of Governmental Financial Assistance the gross amounts of grants obtained by GRANTEE from all governmental sources, the periods covered by the grants, and the grant contract or identification number(s), if any, under which funds were received and disbursed by GRANTEE during the audited fiscal year. In addition, the Schedule of Governmental Financial Assistance shall show the amount received and disbursed under each grant during the audited fiscal year, including the amount received and disbursed under this AGREEMENT.
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The independent public accountant certified to practice in the State of California shall issue a report on the financial statements and the Schedule of Governmental Financial Assistance, a report on the study and evaluation of internal controls and a report on GRANTEE compliance. The three reports may be bound into a single report, or presented at the same time as separate documents.
E. Disallowed or Ineligible Costs . If it is determined during the course of the audit that GRANTEE was reimbursed for unallowable costs or for ineligible uses under this Agreement, GRANTEE agrees to promptly reimburse the CITY for such payments upon request.
10. Fiscal Responsibilities of GRANTEE. GRANTEE shall:
A. Appoint and submit to CITY, the name of a fiscal agent who shall be responsible for the financial and accounting activities of the GRANTEE, including the receipt and disbursement of GRANTEE funds.
B. Establish and maintain a system of accounts that shall be in conformance with generally accepted principles of accounting for budgeted funds. Such system of accounts shall be subject to review and approval of CITY.
C. Document all costs by maintaining complete and accurate records of all financial transactions, including but not limited to contracts, invoices, time cards, cash receipts, vouchers, canceled checks, bank statements and/or other official documentation evidencing in proper detail the nature and propriety of all charges.
D. Submit to the CITY, within thirty (30) calendar days of the end of the preceding month, requests for reimbursement, together with documentation required by CITY.
E. Certify insurability subject to CITY approval as outlined in Paragraph 11 of the Agreement, entitled “INSURANCE.”
F. Submit to CITY at such times and in such forms as CITY may require, such statements, records, reports, data, and information pertaining to matters covered by the Agreement.
G. Administer all programs in conformance with OMB Circular A-122, “Cost Principles for Non-Profit Organizations.” These principles shall be applied for all costs incurred whether charged in a direct or indirect basis.
H. Develop an indirect cost allocation plan for determining the appropriate GRANTEE’s share of administrative costs if indirect costs are charged and submit such plan to the CITY for approval in a form specified by the CITY prior to submitting reimbursement requests.
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11. Compliance with Laws.
A. Federal regulations applicable to this award include, without limitation, the following:
i. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2 C.F.R. Part 200, other than such provisions as Treasury may determine are inapplicable to this Award and subject to such exceptions as may be otherwise provided by Treasury. Subpart F – Audit Requirements of the Uniform Guidance, implementing the Single Audit Act, shall apply to this award.
ii. Universal Identifier and System for Award Management (SAM), 2 C.F.R. Part 25, pursuant to which the award term set forth in Appendix A to 2 C.F.R. Part 25 is hereby incorporated by reference.
iii. Reporting Subaward and Executive Compensation Information, 2 C.F.R. Part 170, pursuant to which the award term set forth in Appendix A to 2 C.F.R. Part 170 is hereby incorporated by reference.
iv. OMB Guidelines to Agencies on Government wide Debarment and Suspension (Nonprocurement), 2 C.F.R. Part 180, including the requirement to include a term or condition in all lower tier covered transactions (Agreements and Subcontractors described in 2 C.F.R. Part 180, subpart B) that the award is subject to 2 C.F.R. Part 180 and Treasury’s implementing regulation at 31 C.F.R.
Part 19.
v. Subrecipient Integrity and Performance Matters, pursuant to which the award term set forth in 2 C.F.R. Part 200, Appendix XII to Part 200 is hereby incorporated by reference.
vi. Government wide Requirements for Drug-Free Workplace, 31 C.F.R. Part 20.
vii. New Restrictions on Lobbying, 31 C.F.R. Part 21.
viii. Uniform Relocation Assistance and Real Property Acquisitions Act of 1970 (42 U.S.C. §§ 4601-4655) and implementing regulations.
ix. Generally applicable federal environmental laws and regulations.
x. Any other applicable law or regulation, including the Final Rule and Compliance & Reporting Guidelines, to the extent applicable, when disbursing ARPA Funds to recipients or when seeking Reimbursement from the CITY.
B. Statutes and regulations prohibiting discrimination applicable to this award include, without limitation, the following:
i. Title VI of the Civil Rights Act of 1964 (Title VI) Public Law 88-352, 42 U.S.C. 2000d-1 et seq., and the Department’s implementing regulations, 31 CFR part 22; Section 504 of the Rehabilitation Act of 1973 (Section 504), Public Law 93-112, as amended by P ublic Law 93 -516, 29 U.S.C. 794; Title IX of the Education DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF Amendments of 1972 (Title IX), 20 U.S.C. 1681 et seq., and the Department's implementing regulations, 31 CFR part 28, which prohibit discrimination on the basis of race, color, or national origin under programs or activities receiving federal financial assistance;
ii. The Fair Housing Act, Title VIII of the Civil Rights Act of 1968 (42 U.S.C. §§ 3601 et seq.), which prohibits discrimination in housing on the basis of race, color, religion, national origin, sex, familial status, or disability;
iii. Section 504 of the Rehabilitation Act of 1973, as amended (29 U.S.C. § 794), which prohibits discrimination on the basis of disability under any program or activity receiving federal financial assistance;
iv. The Age Discrimination Act of 1975, as amended (42 U.S.C. §§ 6101 et seq.), and Treasury’s implementing regulations at 31 C.F.R. Part 23, which prohibit discrimination on the basis of age in programs or activities receiving federal financial assistance; and
v. Title II of the Americans with Disabilities Act of 1990, as amended (42 U.S.C. §§ 12101 et seq.), which prohibits discrimination on the basis of disability under programs, activities, and services provided or made available by state and local governments or instrumentalities or agencies thereto.
C. GRANTEE will also obtain and maintain all licenses and permits appropriate to its proper and effective performance of the Agreement prior to the date of commencement. GRANTEE is responsible for contacting the appropriate offices and filing the necessary documents to comply with these requirements.
12. Remedial Actions. In the event of GRANTEE’s noncompliance with section 602 of the Act, other applicable laws, Treasury’s implementing regulations, guidance, or any reporting or other program requirements, Treasury may impose additional conditions on the receipt of a subsequent tranche of future award funds, if any, or take other available remedies as set forth in 2 C.F.R. § 200.339. In the case of a violation of section 602(c) of the Act regarding the use of funds, previous payments shall be subject to recoupment as provided in section 602(e) of the Act and any additional payments may be subject to withholding as provided in sections602(b)(6)(A)(ii)(III) of the Act, as applicable.
13. Hatch Act. GRANTEE agrees to comply, as applicable, with requirements of the Hatch Act (5 U.S.C.§§ 1501-1508 and 7324-7328), which limit certain political activities of State or local government employees whose principal employment is in connection with an activity financed in whole or in part by this federal assistance.
14. False Statements. GRANTEE understands that making false statements or claims in connection with this award is a violation of federal law and may result in criminal, civil, or administrative sanctions, including fines, imprisonment, civil damages and penalties, debarment from participating in federal awards or Agreements, and/or any other remedy available by law.
15. Publications. Any publications produced with funds from this award must display DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF the following language: “This project [is being] [was] supported, in whole or in part, by federal allocation number SLT-7032 allocated to the City of Alameda by the U.S.
Department of the Treasury.”
16. Debts Owed the Federal Government.
A. Any funds paid to the GRANTEE (1) in excess of the amount to which GRANTEE is finally determined to be authorized to retain under the terms of this award; (2) that are determined by the Treasury Office of Inspector General to have been misused; or (3) that are determined by Treasury to be subject to a repayment obligation pursuant to sections 602(e) and 603(b)(2)(D) of the Act and have not been repaid by the GRANTEE shall constitute a debt to the federal government.
B. Any debts determined to be owed to the federal government must be paid promptly by GRANTEE. A debt is delinquent if it has not been paid by the date specified in Treasury’s initial written demand for payment, unless other satisfactory arrangements have been made or if the GRANTEE knowingly or improperly retains funds that are a debt as defined in paragraph 14(a). Treasury will take any actions available to it to collect such a debt.
17. Disclaimer.
A. The United States expressly disclaims any and all responsibility or liability to GRANTEE or third persons for the actions of GRANTEE or third persons resulting in death, bodily injury, property damages, or any other losses resulting in any way from the performance of this award or any other losses resulting in any way from the performance of this award or any Agreement, or Subcontractor under this award.
B. The acceptance of this award by GRANTEE does not in any way establish an agency relationship between the United States and GRANTEE.
18. Protections for Whistleblowers.
A. In accordance with 41 U.S.C. § 4712, GRANTEE may not discharge, demote, or otherwise discriminate against an employee in reprisal for disclosing to any of the list of persons or entities provided below, information that the employee reasonably believes is evidence of gross mismanagement of a federal Agreement or grant, a gross waste of federal funds, an abuse of authority relating to a federal Agreement or grant, a substantial and specific danger to public health or safety, or a violation of law, rule, or regulation related to a federal Agreement (including the competition for or negotiation of an Agreement) or grant.
B. The list of persons and entities referenced in the paragraph above includes the following:
i. A member of Congress or a representative of a committee of Congress;
ii. An Inspector General;
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iv. A Treasury employee responsible for Agreement or grant oversight or management;
v. An authorized official of the Department of Justice or other law enforcement agency;
vi. A court or grand jury; or
vii. A management official or other employee of GRANTEE, Contractor, or Subcontractor who has the responsibility to investigate, discover, or address misconduct.
C. GRANTEE shall inform its employees in writing of the rights and remedies provided under this section, in the predominant native language of the workforce.
19. Increasing Seat Belt Use in the United States. Pursuant to Executive Order 13043, 62 FR 19217 (Apr. 18, 1997), GRANTEE should encourage its Contractors to adopt and enforce on-the-job seat belt policies and programs for their employees when operating company-owned, rented or personally owned vehicles.
20. Reducing Text Messaging While Driving. Pursuant to Executive Order 13513, 74 FR 51225 (Oct. 6, 2009), GRANTEE should encourage its employees, Subrecipients, and Contractors to adopt and enforce policies that ban text messaging while driving, and GRANTEE should establish workplace safety policies to decrease accidents caused by distracted drivers.
21. Improper Influence. Each party warrants that it did not and will not employ, retain, or contract with any person or entity on a contingent compensation basis for the purpose of seeking, obtaining, maintaining, or extending this Agreement.
Each party agrees, warrants, and repr esents that no gratuity whatsoever has been or will offered or conferred with a view towards obtaining, maintaining, or extending this Agreement.
22. Conflict of Interest . The elected and appointed officials and employees of the parties shall not have any personal interest, direct or indirect, which gives rise to a conflict of interest.
23. Survival. The provisions of this Agreement that by their sense and purpose should survive expiration or termination of the Agreement shall so survive. Those provisions include without limitation Indemnification and Maintenance and Audit of Records.
24. Governing Law; Venue. The Agreement will be governed in all respects by the laws of the State of California, both as to interpretation and performance, without regard to conflicts of law or choice of law provisions. Any action arising out of or in connection with the Agreement may be instituted and maintained only in a court of competent jurisdiction in Alameda County, California.
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25. Binding Effect. This Agreement shall be binding upon and inure to the benefit of the parties hereto and their respective successors.
26. Counterparts. This Agreement may be executed in one or more counterparts, any of which shall be deemed an original but all of which together shall constitute one and the same instrument.
27. Authorization. Each party signing below warrants to the other, that they have the full power and authority to execute this Agreement on behalf of the party for whom they purport to sign.
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ASSURANCES OF COMPLIANCE WITH CIVIL RIGHTS
REQUIREMENTS
ASSURANCES OF COMPLIANCE WITH
TITLE VI OF THE CIVIL RIGHTS ACT OF
1964
As a condition of receipt of federal financial assistance from the Department of the Treasury, the GRANTEE provides the assurances stated herein. The federal financial assistance may include federal grants, loans and Agreements to provide assistance to the GRANTEE’s beneficiaries, the use or rent of Federal land or property at below market value, Federal training, a loan of Federal personnel, subsidies, and other arrangements with the intention of providing assistance. Federal financial assistance does not encompass Agreements of guarantee or insurance, regulated programs, licenses, procurement Agreements by the Federal government at market value, or programs that provide direct benefits.
The assurances apply to all federal financial assistance from or funds made available through the Department of the Treasury, including any assistance that the GRANTEE may request in the future.
The Civil Rights Restoration Act of 1987 provides that the provisions of the assurances apply to all of the operations of the GRANTEE’s program(s) and activity(ies), so long as any portion of the GRANTEE’s program(s) or activity(ies) is federally assisted in the manner prescribed above.
1. GRANTEE ensures its current and future compliance with Title VI of the Civil Rights Act of 1964, as amended, which prohibits exclusion from participation, denial of the benefits of, or subjection to discrimination under programs and activities receiving federal financial assistance, of any person in the United States on the ground of race, color, or national origin (42 U.S.C. § 2000d et seq.), as implemented by the Department of the Treasury Title VI regulations at 31 CFR Part 22 and other pertinent executive orders such as Executive Order 13166, directives, circulars, policies, memoranda, and/or guidance documents.
2. GRANTEE acknowledges that Executive Order 13166, “Improving Access to Services for Persons with Limited English Proficiency,” seeks to improve access to federally assisted programs and activities for individuals who, because of national origin, have Limited English proficiency (LEP). GRANTEE understands that denying a person access to its programs, services, and activities because of LEP is a form of national origin discrimination prohibited under Title VI of the Civil Rights Act of 1964 and the Department of the Treasury’s implementing regulations. Accordingly, GRANTEE shall initiate reasonable steps, or comply with the Department of the Treasury’s directives, to ensure that LEP persons have meaningful access to its programs, services, and activities.
GRANTEE understands and agrees that meaningful access may entail providing language assistance services, including oral interpretation and written translation where necessary, to ensure effective communication in the GRANTEE’s programs, services, and activities.
GRANTEE agrees to consider the need for language services for LEP persons when GRANTEE develops applicable budgets and conducts programs, services, and activities. As a resource, the Department of the Treasury has published its LEP guidance at 70 FR 6067.
For more information on taking reasonable steps to provide meaningful access for LEP persons, please visit http://www.lep.gov.
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3. GRANTEE acknowledges and agrees that compliance with the assurances constitutes a condition of continued receipt of federal financial assistance and is binding upon GRANTEE and GRANTEE’s successors, transferees, and assignees for the period in which such assistance is provided.
4. GRANTEE acknowledges and agrees that it must require any sub-grantees, contractors, subcontractors, successors, transferees, and assignees to comply with assurances 1-4 above, and agrees to incorporate the following language in every Agreement or agreement subject to Title VI and its regulations between the GRANTEE and the GRANTEE’s sub-grantees, Contractors, Subcontractors, successors, transferees, and assignees:
The sub-grantee, Contractor, Subcontractor, successor, transferee, and assignee shall comply with Title VI of the Civil Rights Act of 1964, which prohibits GRANTEEs of federal financial assistance from excluding from a program or activity, denying benefits of, or otherwise discriminating against a person on the basis of race, color, or national origin (42 U.S.C. § 2000d et seq.), as implemented by the Department of the Treasury’s Title VI regulations, 31 CFR Part 22, which are herein incorporated by reference and made a part of this Agreement (or agreement). Title VI also includes protection to persons with “Limited English Proficiency” in any program or activity receiving federal financial assistance, 42
U.S.C. § 2000d et seq., as implemented by the Department of the Treasury’s Title VI regulations, 31 CFR Part 22, and herein incorporated by reference and made a part of this Agreement or agreement.
5. GRANTEE understands and agrees that if any real property or structure is provided or improved with the aid of federal financial assistance by the Department of the Treasury, this assurance obligates the GRANTEE, or in the case of a subsequent transfer, the transferee, for the period during which the real property or structure is used for a purpose for which the federal financial assistance is extended or for another purpose involving the provision of similar services or benefits. If any personal property is provided, this assurance obligates the GRANTEE for the period during which it retains ownership or possession of the property.
6. GRANTEE shall cooperate in any enforcement or compliance review activities by the Department of the Treasury of the aforementioned obligations. Enforcement may include investigation, arbitration, mediation, litigation, and monitoring of any settlement agreements that may result from these actions. The GRANTEE shall comply with information requests, on-site compliance reviews and reporting requirements.
7. GRANTEE shall maintain a complaint log and inform the Department of the Treasury of any complaints of discrimination on the grounds of race, color, or national origin, and limited English proficiency covered by Title VI of the Civil Rights Act of 1964 and implementing regulations and provide, upon request, a list of all such reviews or proceedings based on the DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF complaint, pending or completed, including outcome. GRANTEE also must inform the Department of the Treasury if GRANTEE has received no complaints under Title VI.
8. GRANTEE must provide documentation of an administrative agency’s or court’s findings of non-compliance of Title VI and efforts to address the non-compliance, including any voluntary compliance or other agreements between the GRANTEE and the administrative agency that made the finding. If the GRANTEE settles a case or matter alleging such discrimination, the GRANTEE must provide documentation of the settlement. If GRANTEE has not been the subject of any court or administrative agency finding of discrimination, please so state.
9. If the GRANTEE makes sub-awards to other agencies or other entities, the GRANTEE is responsible for ensuring that sub-grantees also comply with Title VI and other applicable authorities covered in this document State agencies that make sub-awards must have in place standard grant assurances and review procedures to demonstrate that that they are effectively monitoring the civil rights compliance of sub- GRANTEEs.
The United States of America has the right to seek judicial enforcement of the terms of this assurances document and nothing in this document alters or limits the federal enforcement measures that the United States may take in order to address violations of this document or applicable federal law.
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Core Principles
Housing First
According to the webinar Core Principles of Housing First and Rapid Re-Housing issued by HUD and the Unites States Interagency Council on Homelessness (USICH), the Housing First approach is based on the following principles:
1. Housing is safe and affordable;
2. All people can achieve housing stability in permanent housing; supports may look different;
3. Everyone is “housing ready”; and
4. Improved quality of life, health, mental health, and employm ent can be achieved through housing.
Harm Reduction
Harm reduction policies, procedur es, and practices aim to reduc e the negative consequences of behaviors that are detrimental to the participant’s health and well-being (i.e., abuse of drugs and/or alcohol, failure to be medicati on compliant, engaging in criminal activity, prostitution, choosing to sleep outside, etc.). In housing settings, harm reduction is intended to prevent a participant’s loss of housing and/or termination from the program based solel y on his or her inability to stop engaging in harmful behaviors.
Programs incorporating a harm reduction model must utilize all interventions possible, short of termination from the program, to enable the participant to reduce or minimize their risky behaviors, while at the same time assisting them to move into and become s tabilized in permanent housing.
Harm reduction is not intended to prevent the termination of a participant whose actions or behavior constitute a threat to the safety of other participants and staff. Organizations must develop a set of policies and procedures to be implemented in the event of such behavior on the part of a participant.
Trauma-Informed Care
Trauma-informed care requires that every part of the program’s design and operation be approached with an understanding of trauma and the impact it ha s on those receiving services.
Traumatic experiences can impact how clients receive services p rovided and the environment in which those services are delivered.
Establishing a safe and supportive environment are principal aspects of trauma-informed care. To do so, a program must ensure th at all staff receive training on traumatic stress and its impact, as well as the relationship between trauma and mental health, subs tance use, and homelessness.
Training should detail how working with trauma survivors can impact staff, and how these issues can impact their work. Staff training in crisis management may include learning how to help clients identify triggers, express their feelings safely, use healthy c oping skills, in addition to helping clients develop safety and self-care plans prior to a crisis.
Cultural Competency, Racial Equity, and Inclusivity
This program must consider cultural and linguistic competency, racial equity, gender inclusivity, ATTACHMENT 1
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City of Alameda
Community Development Department
Intake and Exit Procedures
PROVIDER: The Village of Love Foundation (VOLF)
PROGRAM: Emergency Supportive Housing
CLIENTS TO BE SERVED: 14 to 19 Residents of Emergency Supportive Housing HOURS TO BE SERVED: 24 hours a day, 7 days a week
CONTRACT AMOUNT: $1,447,984
CONTRACT PERIOD: October 1, 2022 – September 30, 2024
INTAKE AND EXIT PROCEDURES:
All clients of the Emergency Supportive Housing program will be literally homeless or at imminent risk of becoming homeless as defined by HUD. Priority for the beds in the shared home will be prioritized for use by seniors and the medically fragile. The homes are City property and the PROVIDER will be responsible to completing an intake process to orient individuals and families to the policies set forth in the PROVIDER’s contract.
Eligibility for selection and referrals for the program will be informed by the ongoing collaboration with City departments, such as the police, fire and planning, as well as external systems like the school district and invested city and county level groups working toward ending homelessness.
The oversight of admission to the program will be managed by the PROVIDER.
Applicants for the program will be denied based on the following criteria:
● Is subject to a lifetime registration requirement under a sex offender registration program ● Has ever been convicted of drug-related criminal activity for the production or manufacture of methamphetamine and
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● Has been evicted from federally-assisted housing in the last five years for drug -related criminal activity.
The following actions may also be grounds for denial, however in these cases an opportunity to request a reasonable accommodation review of their application will be given. ● Drug-related criminal activity, including the illegal manufacture, sale, distribution, or use of a drug, or the possession of a drug with intent to manufacture, sell, distribute or use the drug
● Violent criminal activity, including the use, attempted use, or threatened use of physical force substantial enough to cause, or be reasonably likely to cause, serious bodily injury or property damage
● Criminal activity that may threaten the health, safety, or right to peaceful enjoyment of the premises by other residents or persons residing in the immediate vicinity and ● Criminal activity that may threaten the health or safety of property owners and staff or contractors.
Move-In Agreement & Rule Violations
Program residents will be required to sign a move-in agreement. Residents will not pay rent, but must enter into a savings agreement with the PROVIDER to save money in a set proportion to their income, which will be a part of the move -in agreement. Residents must agree to abide by house rules, guest policies, and any other building policies, which are all incorporated into the move-in agreement. The agreement will be reviewed by the City.
Violations of the agreement will result in corrective action up to and including eviction. Agreement violations will be discussed with the property manager, case manager, and the resident.
Repercussions will be determined on a case -by-case basis. If an agreement violation ultimately results in eviction, applicable local, state and federal eviction regulations will be followed.
House Rules
House rules for program residents will be created through a participatory engagement process with residents. Once a move-in agreement is complete, meetings will be held with the residents to identify rules and guiding principles for community well -being. House rules will be reviewed annually and revised as needed. Family home residents will be guided through a process to establish house rules for their independent family units.
The PROVIDER will ensure that new residents are aware of the good neighbor goals identified by the public and the City. The program rules for participation will be developed by the respective service providers in compliance with their primary funding regulations and reviewed by the City.
Overnight Guest Policy
There will be no overnight guests allowed in the common home (Big White) shared by unrelated individuals. An overnight guest policy will be developed fo r the Big White and reviewed by the City.
Smoking Policy
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Alcohol
Clients of the program will not be permitted to bring in or consume alcohol on-site.
Illegal Activities
Criminal or illegal activities by a resident, client, guest or visitor will not be tolerated and are grounds for initiating eviction or program termination, depending on the severity of the crime and/or illegal activity.
Weapons
Weapons (e.g., knives, guns, etc.) are not allowed on the property.
Pets
Pets (including dogs, cats, birds, fish, and reptiles that meet the conditions set forth in the PROVIDER’s pet policy) will be permitted. Visiting pets, unless part of a pet therapy program will not be allowed. Unless the PROVIDER has a signed pet agreement and pet fee/ deposit for the pet, no pets may enter a home. Additional expectations including the resident’s responsibilities for ensuring that pets do not disturb neighbors, damage property, or leave uncollected excrement in the area, are available from the PROVIDER, as are copies of the pet policy and pet agreement.
Property Management
The PROVIDER is responsibl e for maintaining the property in good repair and enforcin g the move-in agreement, hou se rules, and addenda, as describe d above. In order to assure the residents and clients’ safety and well -being, the PROVIDER will incorporate the following features:
One main entrance for clients and guests at the Big White Surveillance cameras
24-hour on-site trained staff
Random security patrols of the building’s exterior and interior Ongoing communication and act as the liaison between the designated Property Management company and residents regarding repairs or concerns Residents will be encouraged and supported to participate in property maintenance by promoting clean common areas, pickup of litter, proper trash disposal, and other activities residents may identify in the development of the House Rules. In addition, staff will establish and enforce rules against littering and ensure the issues related to livability and safety will be covered in each resident’s orientation. APC will also establish rules that promote clean common areas.
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Program Exit
Individuals and families may exit the program for the following reasons:
Permanent or alternative housing is secured
Rule violation
Resident makes the decision to leave the program
The program closes
The PROVIDER will be responsible for conducting an exit interview whenever possible and collecting information from the exiting residents including, but not limited to:
Forwarding address information
Progress on goals
Program satisfaction and feedback
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City of Alameda
Community Development Department
Good Neighbor Policies
PROVIDER: The Village of Love Foundation (VOLF)
PROGRAM: Emergency Supportive Housing
CLIENTS TO BE SERVED: 14 to 19 Residents of Emergency Supportive Housing HOURS TO BE SERVED: 24 hours a day, 7 days a week
CONTRACT AMOUNT: $1,447,984
CONTRACT PERIOD: October 1, 2022 – September 30, 2024
GOOD NEIGHBOR AGREEMENT:
The purpose of the Good Neighbor Agreement is to ensure that the PROVIDER is actively working with residents of the City’s Emergency Supportive Housing Program to promote and support individuals to act as positive neighbors to the surrounding community and the City at large.
Achievable goals include:
Create an organizational framework that addresses the community’s needs for responsive communications and effective problem resolution. The proposed management structure aspires become a best practices model in the field of homeless services by exemplifying the principles of accountability, responsiveness, and effectiveness. Engage the community to provide key inputs into planning and decisions regarding the on-going development of services to individuals and families without homes. Share respectful, open, and transparent communications regarding the program. Ensure effective long-term monitoring and oversight of the Emergency Supportive Housing Program.
Communicate as needed with the City and community about the management and problem resolution systems for the program;
Inform the community about the objective of the program, which is to provide low barrier, temporary supportive housing and case management services leading to permanent housing solutions.
1. Guiding Principles
The PROVIDER will adopt the following guiding principles:
Neighborhood – Maintain the health, safety, attractiveness, and livability of the immediate surrounding area by proactively implementing good neighbor practices; Homes – Guide residence in the responsibilities attached to the maintenance of a home; DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF Residents – Create a community environment that fosters a sense of home, dignity, self- determination, and improved quality of life for formerly homeless individuals; Property/Site–Maintain the building and grounds in cooperation with the residents and City’s property manager at the highest quality to ensure the safety and wellbeing of residents, the longevity of the buildings , and enhance ment of the surrounding neighborhood.
2. Community Engagement and Communication
Transparent and responsive commun ications between PROVIDER and the community are essential to create and maintain positive relationships regarding the project. Public outreach and opportunities for input regarding Emergency Supportive Housing will be provided as needed in order to inform the public and improve the program. Clear definition of scope. A Scope of Work will be created and will set the tone for the program. It will be reviewed and updated by the City and PROVIDER as needed.
3. Strong Safety Plan
Safety and security are essential for residents to live peacefully and to maintain the desirable and attractive character of the surrounding neighborhood. PROVIDER will develop and commit to policies and practices to ensure community safety and to respond swiftly to the concerns of neighbors. The program will create and maintain a safety plan that can be adapted to the specific safety and needs of the individual homes. The plan will include safety measures to:
Address emergencies including, but not limited to, fire, earthquake, and medical. Protect foot, bicycle, and auto traffic.
Staff that are trained in crisis intervention and de-escalation will be available to monitor the homes twenty-four hours a day. Staff will also have tools to identify emergency situations and have the authority to intervene in disputes, identify rule violations, and connect residents with the appropriate resources to diffuse and stabilize situations.
The building and grounds will be maintained by the City or its designated agent. The PROVIDER will be responsible for backyard landscape upkeep, maintenance requests (emergency response when needed), and communicating when exterior and interior repairs are needed, and daily preservation of the space. Damage, such as graffiti, will be addressed and if possible removed by the next business day.
Provider will ensure that when repairs are being done by the City or the City’s designated agent, program participants are not in the area of the work and any valuables are to be removed from the area of work before the work is started.
The City will receive a copy of the Safety Plan and have the opportunity to provide input and recommendations to strengthen the plan.
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4. Complaint Process
Should an issue arise, neighbors of the Emergency Supportive Housing program will be asked to call or email the PROVIDER’s Point of Contact (POC) at [email protected] or (510) 827-8811. The POC will document contacts by listing the date, time, type of complaint and action(s) to be taken. The POC will respond (when possible) via email/phone to all incidents within 24 hours or the next business day, copying City staff. City staff may follow-up to confirm that the issue has been resolved.
City staff may demand a cure if the PROVIDER cannot resolve the issue within the time allotted in the Good Neighbor Agreement. The PROVIDER will be given 30 days to comply.
Extensions may be granted at the sole discretion of the Community Development Department Director.
5. Goals & Outcomes
The goal of the project is to house and serve homeless individuals and families. Successful outcomes will include:
● Clients will improve their housing stability and quality of life in a supportive environment. ● The surrounding neighborhood will benefit from the occupation of vacant homes with attractive and well-maintained facilities.
● The City of Alameda and Alameda County will strengthen the system of care for our most vulnerable residents. The program will provide the only long-term overnight beds for individuals and families offered in a single-family home and in a neighborhood setting.
6. Case Management & Supportive Services
All clients will work with a PROVIDER Case Manager. Additional supportive services will be tailored to the needs of the client and program. The Service Plan for each individual and/or family will be reviewed by the Regional Director and updated as needed.
7. Good Neighbor Orientation
PROVIDER will create and review a Good Neighbor policy with residents within 24 hours of move in. Residents will sign a Good Neighbor Agreement and be held to the behaviors and practices outlined in the Agreement. Violation of the Good Neighbor Agreement will be grounds for dismissal from the program.
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Appendix I
Good Neighbor Agreement
EMERGENCY SUPPORTIVE HOUSING
GOOD NEIGHBOR AGREEMENT
Resident Name: ________________________________________________
Resident Address: ________________________________________________
Resident Phone: ________________________________________________
Resident Mobile: ________________________________________________
Resident Email: ________________________________________________
The purpose of the Good Neighbor Agreement is to ensure that you are committed to working with the City’s Emergency Supportive Housing Program to act a positive neighbor to the surrounding community and the City at large. You are required to actively participate and engage in the framework provided by staff of the Emergency Supportive Housing Program to address your community’s need for responsive communication and effective proble m solving . Your participation requires direct, regular, and ongoing communication with staff. As a partner in decision making, y our participation in the on -going development of services will require your willingness to share respectful, open, and transparent communications regarding the program , your new home, your neighborhood, and your surrounding community.
Please review the following carefully with the Emergency Supportive Housing Program staff.
Violation of the Good Neighbor Agreement is grounds for removal from the program.
8. Guiding Principles
Neighborhood – Maintain the health, safety, attractiveness, and livability of the immediate surrounding area by proactively contributing to good neighbor practices; Homes – Take ownership of the responsibilities attached to the maintenance of a home with support from staff as needed;
Resident – Create a community environment that fosters a sense of home, dignity, self - determination, and improved quality of life;
Property/Site – Cooperate with staff and the City’s property manager to m aintain the building and grounds at the highest quality to ensure the safety and wellbeing of residents, the longevity of the buildings, and enhancement of the surrounding neighborhood.
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9. Community Engagement and Communication
Transparent and responsive communications betwee n you and staff are essential to create and maintain positive relationships. Please consider participating in public outreach and /or opportunities for input regarding the Emergency Supportive Housing Program.
10. Strong Safety Plan
Safety and security are essential for you to live peacefully and to maintain the desirable and attractive character of your surrounding neighborhood. Staff will develop and commit to policies and practices to ensure community safety and to respond swiftly to the concerns of neighbors. Staff will create and maintain a safety plan adapted to the specific safety and needs of your individual home. You will review any and all safety plans with staff and follow plans and staff directives in the event of an emergency.
The plan will include safety measures to:
Address emergencies including, but not limited to, fire, earthquake, and medical. Protect foot, bicycle, and auto traffic.
Identify safe egress locations for each home.
Staff that are trained in crisis intervention and de-escalation will be available to monitor the homes twenty-four hours a day. Staff will also have tools to identify emergency situations and have the authority to intervene in disputes, identify rule violations, and connect you with the appropriate resources to diffuse and stabilize situations.
Residents will ensure that when repairs are being done by the City or the City’s designated agent, the area of the work will be cleared and unoccupied and any valuables and/or personal items are removed from the area of work before the work is started.
The City will receive a copy of the Safety Plan and have the opportunity to provide input and recommendations to strengthen the plan. Residents who do not follow safety plans may be asked to leave the program.
11. Complaint Process
Should an issue arise, you or the neighbors of the Emergency Supportive Housing program will be asked to contact The Village of Love Foundation (VOL) Program Manager, Raj Scott at [email protected] or (510) 827-8811.
The Program Manager will document issues by listing the date, time, type of complaint and action(s) to be taken.
The Program Manager will inform direct program staff of the issue and residen ts will be asked to meet with program staff to discuss and resolve any issues as needed. Your participation in the resolution and follow up of any complaints is required.
12. Goals & Outcomes
The goal of the Emergency Supportive Housing Program is to house and serve unhoused individuals and families. Successful outcomes will include:
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● The surrounding neighborhood will benefit from the occupation of vacant homes with attractive and well-maintained facilities.
● The City of Alameda and Alameda County will strengthen the system of care for the most vulnerable residents. The program provide s the only long -term overnight beds for individuals and families offered in a single-family home and in a neighborhood setting.
13. Case Management & Supportive Services
All residents will work with a VOL Case Manager. Additional supportive services will be tailored to your needs. Each individual and/or family will have a Service Plan which will be reviewed by the VOL Regional Director and updated as needed.
14. Good Neighbor Orientation
You will review and sign the Good Neighbor Agreement within 24 hours of moving in. You, your family members, and guests will be held to the behaviors and practices outlined in the Good Neighbor Agreement. Staff may provide additional orientation and/or training regarding best neighbor practices which you will be required to participate in. Violation of the Good Neighbor Agreement will be grounds for dismissal from the program.
The Good Neighbor Agreement has been reviewed with me by VOL Emergency Supportive Housing Program staff. I understand and agree to abide by the Good Neighbor Agreement. I further understand that a violation of the Good Neighbor Agreement may result in me and/or my household being asked to leave the Emergency Supportive Housing Program.
Date: _________________
Resident Name: ______________________________
Resident Signature: ______________________________
Date: _________________
Emergency Supportive Housing Staff Name: ________________________________
Emergency Supportive Housing Staff Signature: ________________________________
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November xx, 2021
Version: 2.0
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
1 ted ieethe due
ADD cover page
August 15, 2022
Version: 4.2
ATTACHMENT 4
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Coronavirus State and Local Fiscal Recovery Funds
Guidance on Recipient Compliance and Reporting
Responsibilities
On March 11, 2021, the American Rescue Plan Act was signed into law, and established the Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, which together make up the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program. This program is intended to provide support to State, territorial, local, and Tribal governments in responding to the economic and public health impacts of COVID-19 and in their efforts to contain impacts on their communities, residents, and businesses.
In May 2021, Treasury published the interim final rule (“IFR”) describing eligible and ineligible uses of SLFRF, as well as other program requirements. The initial versions of this Compliance and Reporting guidance reflected the IFR and its eligible use categories. On January 6, 2022, the U.S. Department of the Treasury (“Treasury”) adopted the final rule implementing the SLFRF program. The final rule became effective on April 1, 2022. Prior to the final rule effective date, the IFR remained in effect; funds used consistently with the IFR while it was in effect were in compliance with the SLFRF program.
However, recipients could choose to take advantage of the final rule’s flexibilities and simplifications ahead of the effective date. Recipients may consult the Statement Regarding Compliance with the Coronavirus State and Local Fiscal Recovery Funds Interim Final Rule and Final Rule for more information on compliance with the IFR and the final rule.
To support recipients in complying with the final rule, this reporting guidance reflects the final rule and provides additional detail and clarification for each recipient’s compliance and reporting responsibilities under the SLFRF program, and should be read in concert with the Award Terms and Conditions, the authorizing statute, the final rule, other program guidance including the Final Rule FAQs, and other regulatory and statutory requirements, including regulatory requirements under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance” or 2 CRF Part 200), and 2021 SLFRF Compliance Supplement – Technical Update and 2022 SLFRF Compliance Supplement. Please see the Assistance Listing in SAM.gov under assistance listing number (formerly known as CFDA number) 21.027 for more information.
Please Note: This guidance document applies to the SLFRF program only and does not change or impact reporting and compliance requirements for the Coronavirus Relief Fund (“CRF”) established by the CARES Act.
This guidance includes two parts:
Part 1: General Guidance
This section provides an orientation to recipients’ compliance responsibilities and Treasury’s expectations and recommends best practices where appropriate under the SLFRF program.
A. Key Principles……………………..……………………………………………………. P. 4
B. Statutory Eligible Uses…………………………………………………………………. P. 4 C. Treasury’s Final Rule……………………………………………………….………… P. 5 D. Uniform Guidance (2 CFR Part 200)……………..…………………………………… P. 7 E. Award Terms and Conditions………………………………...………………………... P. 11 Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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Part 2: Reporting Requirements
This section provides information on the reporting requirements for the SLFRF program.
A. Interim Report…...…………………………………………………………………...…. P. 16 B. Project and Expenditure Report…………….…………………………………...……. P. 17 C. Recovery Plan Performance Report..………………..……………………….….…… P. 34 Appendix 1: Expenditure Categories…………………………………………………….…… P. 42 Appendix 2: Evidenced-Based Intervention Additional Information…………………….…. P. 47 Appendix 3: Expenditure Categories under the Interim Final Rule……………………….. P. 48 OMB Control Number: 1505-0271
OMB Expiration Date: 04/30/2025
PAPERWORK REDUCTION ACT NOTICE
The information collected will be used for the U.S. Government to process requests for support. The estimated burden for the collections of information included in this guidance is as follows: 30 minutes for Title VI Assurances, 2 hours per response for the Interim Report, 6 hours per response for the Project and Expenditure Report and 100 hours per response for the Recovery Plan Performance Report (if applicable). Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be directed to the Office of Privacy, Transparency and Records, Department of the Treasury, 1500 Pennsylvania Ave., N.W., Washington, D.C. 20220. DO NOT send the form to this address. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by OMB.
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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Part 1: General Guidance
This section provides an orientation on recipients’ compliance responsibilities and Treasury’s expectations and recommended best practices where appropriate under the SLFRF program.
Recipients under the SLFRF program are the eligible entities identified in sections 602 and 603 of the Social Security Act as added by section 9901 of the American Rescue Plan Act of 2021 (the “SLFRF statute”) that receive an SLFRF award. Subrecipients under the SLFRF program are entities that receive a subaward from a recipient to carry out the purposes (program or project) of the SLFRF award on behalf of the recipient.
Recipients are accountable to Treasury for oversight of their subrecipients in accordance with 2 CFR 200.332, including ensuring their subrecipients comply with the SLFRF statute, SLFRF Award Terms and Conditions, Treasury’s interim final rule and final rule, applicable federal statutes, regulations, and reporting requirements.
A. Key Principles
There are several guiding principles for developing your own effective compliance regimes:
Recipients and subrecipients are the first line of defense and responsible for ensuring the SLFRF award funds are not used for ineligible purposes, and there is no fraud, waste, or abuse associated with their SLFRF award;
Many SLFRF-funded projects respond to the COVID-19 public health emergency and meet urgent community needs. Swift and effective implementation is vital, and recipients must balance facilitating simple and rapid program access widely across the community and maintaining a robust documentation and compliance regime;
Treasury encourages recipients to use SLFRF-funded projects to advance shared interests and promote equitable delivery of government benefits and opportunities to underserved communities, as outlined in Executive Order 13985, On Advancing Racial Equity and Support for Underserved Communities Through the Federal Government; and
Transparency and public accountability for SLFRF award funds and use of such funds are critical to upholding program integrity and trust in all levels of government, and SLFRF award funds should be managed consistent with Administration guidance per Memorandum M-21-20 and Memorandum M-20-21.
B. Statutory Eligible Uses
As a recipient of an SLFRF award, your organization has substantial discretion to use the award funds in the ways that best suit the needs of your constituents – as long as such use fits into one of the following four statutory categories:
1. To respond to the COVID-19 public health emergency or its negative economic impacts;
2. To respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of the recipient that are performing such essential work, or by providing grants to eligible employers that have eligible workers who perform essential work;
3. For the provision of government services, to the extent of the reduction in revenue of such recipient due to the COVID–19 public health emergency, relative to revenues collected in the most recent full fiscal year of the recipient prior to the emergency; or
4. To make necessary investments in water, sewer, or broadband infrastructure.
Treasury adopted an interim final rule in May 2021 and the final rule on January 6, 2022 to implement these eligible use categories and other restrictions on the use of funds under the SLFRF Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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program. The final rule took effect on April 1, 2022, and the interim final rule remained in effect until that time, although recipients could choose to take advantage of the final rule’s flexibilities and simplifications prior to April 1, 2022. Recipients may consult the Statement Regarding Compliance with the Coronavirus State and Local Fiscal Recovery Funds Interim Final Rule and Final Rule for more information on compliance with the interim final rule and the final rule.
It is the recipient’s responsibility to ensure all SLFRF award funds are used in compliance with the program’s requirements. In addition, recipients should be mindful of any additional compliance obligations that may apply – for example, additional restrictions imposed upon other sources of funds used in conjunction with SLFRF award funds, or statutes and regulations that may independently apply to water, broadband, and sewer infrastructure projects. Recipients should ensure they maintain proper documentation supporting determinations of costs and applicable compliance requirements, and how they have been satisfied as part of their award management, internal controls, and subrecipient oversight and management.
C. Treasury’s Final Rule
Treasury’s final rule details recipients’ compliance responsibilities and provides additional information on eligible and restricted uses of SLFRF award funds and reporting requirements.
1. Eligible and Restricted Uses of SLFRF Funds. As described in the SLFRF statute and summarized above, there are four enumerated eligible uses of SLFRF award funds. As a recipient of an award under the SLFRF program, your organization is responsible for complying with requirements for the use of funds. In addition to determining a given project’s eligibility, recipients are also responsible for determining subrecipient’s or beneficiaries’ eligibility, and must monitor subrecipients’ use of SLFRF award funds.
To help recipients build a greater understanding of eligible uses, Treasury’s final rule establishes a framework for determining whether a specific project would be eligible under the SLFRF program, including some helpful definitions. For example, Treasury’s final rule establishes:
A framework for determining whether a project responds to the COVID-19 public health emergency or its negative economic impacts;
Definitions of “eligible employers,” “essential work,” “eligible workers,” and “premium pay” for cases where premium pay is an eligible use;
The option to select between a standard amount of revenue loss or complete a full revenue loss calculation of revenue lost due to the COVID-19 public health emergency; A framework for necessary water and sewer infrastructure projects that aligns eligible uses with projects that are eligible under the Environmental Protection Agency’s Drinking Water and Clean Water State Revolving Funds along with certain additional projects, including a wider set of lead remediation and stormwater infrastructure projects and aid for residential wells; and
A framework for necessary broadband projects that allows for projects that are designed to provide service of sufficient speeds to eligible areas, as well as an affordability requirement for providers that provide service to households.
Treasury’s final rule also provides more information on important restrictions on use of SLFRF award funds, including that recipients other than Tribal governments may not deposit SLFRF funds into a pension fund; and recipients that are States or territories may not use SLFRF funds to offset a reduction in net tax revenue resulting from the recipient’s change in law, regulation, or administrative interpretation. In addition, recipients may not use SLFRF funds directly to service debt, satisfy a judgment or settlement, or contribute to a “rainy day” fund. Recipients should refer to Treasury’s final rule for more information on these restrictions.
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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Treasury’s final rule outlines that funds available under the “revenue loss” eligible use category (sections 602(c)(1)(C) and 603(c)(1)(C) of the Social Security Act) generally may be used to meet the non-federal cost-share or matching requirements of other federal programs. However, the final rule notes that SLFRF funds may not be used as the non-federal share for purposes of a state’s Medicaid and CHIP programs because the Office of Management and Budget (“OMB”) has approved a waiver as requested by the Centers for Medicare & Medicaid Services pursuant to 2 CFR 200.102 of the Uniform Guidance and related regulations. If a recipient seeks to use SLFRF funds to satisfy match or cost-share requirements for a federal grant program, it should first confirm with the relevant awarding agency that no waiver has been granted for that program, that no other circumstances enumerated under 2 CFR 200.306(b) would limit the use of SLFRF funds to meet the match or cost-share requirement, and that there is no other statutory or regulatory impediment to using the SLFRF funds for the match or cost-share requirement. SLFRF funds beyond those that are available under the revenue loss eligible use category may not be used to meet the non-federal match or cost-share requirements of other federal programs, other than as specifically provided for by statute. For example, the Infrastructure Investment and Jobs Act provides that SLFRF funds may be used to meet the non-federal match requirements of authorized Bureau of Reclamation projects and certain broadband deployment projects.
2. Eligible Costs Timeframe. Your organization, as a recipient of an SLFRF award, may use SLFRF funds to cover eligible costs that your organization incurred during the period that begins on March 3, 2021 and ends on December 31, 2024, as long as the award funds for the obligations incurred by December 31, 2024 are expended by December 31, 2026. Costs for projects incurred by the recipient State, territorial, local, or Tribal government prior to March 3, 2021 are not eligible, as provided for in Treasury’s final rule.
Recipients may, in certain circumstances, use SLFRF award funds for the eligible use categories described in Treasury’s final rule for costs incurred prior to March 3, 2021.
Specifically,
a. Public Health/Negative Economic Impacts: Recipients may use SLFRF award funds to provide assistance to households, small businesses, and nonprofits to respond to the public health emergency or negative economic impacts of the pandemic – such as rent, mortgage, or utility assistance – for costs incurred by the beneficiary (e.g., a household) prior to March 3, 2021, provided that the recipient State, territorial, local or Tribal government did not incur the cost of providing such assistance prior to March 3, 2021. b. Premium Pay: Recipients may provide premium pay retrospectively for work performed at any time since the start of the COVID-19 public health emergency. Such premium pay must be “in addition to” wages and remuneration already received and the obligation to provide such premium pay must not have been incurred by the recipient prior to March 3, 2021. c. Revenue Loss: Recipients have broad discretion to use funds for the provision of government services to the extent of reduction in revenue. While calculation of lost revenue is based on the recipient’s revenue in the last full fiscal year prior to the COVID-19 public health emergency, use of funds for government services must be forward looking for costs incurred by the recipient after March 3, 2021.
d. Investments in Water, Sewer, and Broadband: Recipients may use SLFRF award funds to make necessary investments in water, sewer, and broadband infrastructure. Recipients may use SLFRF award funds to cover costs incurred for eligible projects planned or started prior to March 3, 2021, provided that the project costs covered by the SLFRF award funds were incurred by the recipient after March 3, 2021.
Any funds not obligated or expended for eligible uses by the timelines above must be returned to Treasury, including any unobligated or unexpended funds that have been provided to subrecipients and contractors as part of the award closeout process pursuant to 2 C.F.R. 200.344(d). For the purposes of determining expenditure eligibility, Treasury’s final rule provides Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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that “incurred” means the recipient has incurred an obligation, which has the same meaning given to “financial obligation” in 2 CFR 200.1.
3. Reporting. Generally, recipients must submit one initial Interim Report, quarterly or annual Project and Expenditure reports which include subaward reporting, and in some cases annual Recovery Plan reports. Treasury’s final rule and Part 2 of this guidance provide more detail around SLFRF reporting requirements.
4. Expenditure Categories. Treasury’s final rule provides greater flexibility and simplicity for recipients to fight the pandemic and support families and businesses struggling with its impacts, maintain vital services amid revenue shortfalls, and build a strong, resilient, and equitable recovery. As such, recipients report on a broader set of eligible uses and associated Expenditure Categories (“EC”), which began with the April 2022 Project and Expenditure Report. Appendix 1 includes the new ECs, as well as a reference to previous ECs used for reporting under the interim final rule.
Assistance Listing
The Assistance Listing for the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) was published May 28, 2021 on SAM.gov under Assistance Listing Number (“ALN”), formerly known as CFDA Number, 21.027.
The assistance listing includes helpful information including program purpose, statutory authority, eligibility requirements, and compliance requirements for recipients. The ALN is the unique 5-digit number assigned to identify a federal assistance listing, and can be used to search for federal assistance program information, including funding opportunities, spending on USASpending.gov, or audit results through the Federal Audit Clearinghouse.
To expedite payments and meet statutory timelines Treasury issued initial payments under an existing ALN, 21.019, assigned to the CRF. If you have already received funds or captured the initial number in your records, please update your systems and reporting to reflect the new ALN 21.027 for the SLFRF program. Recipients must use ALN 21.027 for all financial accounting, subawards, and associated program reporting requirements for the SLFRF awards.
D. Uniform Administrative Requirements
The SLFRF awards are generally subject to the requirements set forth in the Uniform Guidance. In all instances, your organization should review the Uniform Guidance requirements applicable to your organization’s use of SLFRF funds, and SLFRF-funded projects. Additional details about applicability of certain provisions of the Uniform Guidance may be found in:
SLFRF final rule;
SLFRF Assistance Listing; and
SLFRF Final Rule FAQs, including FAQ 4.9, 10.1, and Section 13.
The following sections provide a general summary of your organization’s compliance responsibilities under applicable statutes and regulations, including the Uniform Guidance, as described in the most recent compliance supplement issued by OMB. Note that the descriptions below are only general summaries and all recipients and subrecipients are advised to carefully review the Uniform Guidance requirements and any additional regulatory and statutory requirements applicable to the program.
1. Allowable Activities. Each recipient should review program requirements, including Treasury’s final rule and the recipient’s Award Terms and Conditions, to determine and record eligible uses Coronavirus State and Local Fiscal Recovery Funds
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of SLFRF funds. Per 2 CFR Part 200.303, your organization must develop and implement effective internal controls to ensure that funding decisions under the SLFRF award constitute eligible uses of funds, and document determinations.
2. Allowable Costs/Cost Principles. As outlined in the Uniform Guidance at 2 CFR Part 200, Subpart E regarding Cost Principles, allowable costs are based on the premise that a recipient is responsible for the effective administration of Federal awards, application of sound management practices, and administration of Federal funds in a manner consistent with the program objectives and terms and conditions of the award. Recipients must implement robust internal controls and effective monitoring to ensure compliance with the Cost Principles, which are important for building trust and accountability. Please note that as outlined in Final Rule FAQ 13.15, only a subset of the Uniform Guidance requirements at 2 CFR Part 200 Subpart E (Cost Principles) applies to recipients’ use of funds in the revenue loss eligible use category.
SLFRF funds may be, but are not required to be, used along with other funding sources for a given project. Recipients should note that SLFRF funds available under the “revenue loss” eligible use category generally may be used to meet the non-federal cost-share or matching requirements of other federal programs. If a recipient seeks to use SLFRF funds to satisfy match or cost-share requirements for a federal grant program, the recipient should first confirm with the relevant awarding agency that no waiver has been granted for that program, that no other circumstances enumerated under 2 CFR 200.306(b) would limit the use of SLFRF funds to meet the match or cost-share requirement, and that there is no other statutory or regulatory impediment to using the SLFRF funds for the match or cost-share requirement. For instance, recipients should note that SLFRF funds may not be used as the non-federal share for purposes of a state’s Medicaid and CHIP programs because the OMB has approved a waiver from this provision as requested by the Centers for Medicare & Medicaid Services pursuant to 2 CFR 200.102 of the Uniform Guidance and related regulations.
SLFRF funds beyond those that are available under the revenue loss eligible use category may not be used to meet the non-federal match or cost-share requirements of other federal programs, other than as specifically provided for by statute. As an example, the Infrastructure Investment and Jobs Act provides that SLFRF funds may be used to meet the non-federal match requirements of authorized Bureau of Reclamation projects and certain broadband deployment projects.
Recipients should consult the final rule for further details if they seek to utilize SLFRF funds as a match for these projects.
Treasury’s final rule, program guidance, and the Uniform Guidance outline the types of costs that are allowable, including certain audit costs. For example, per 2 CFR 200.425, a reasonably proportionate share of the costs of audits required by the Single Audit Act Amendments of 1996 are allowable; however, costs for audits that were not performed in accordance with 2 CFR Part 200, Subpart F and the Compliance Supplement are not allowable. Please see 2 CFR Part 200, Subpart E regarding the Cost Principles for more information. a. Administrative costs: Recipients may use funds for administering the SLFRF program, including costs of consultants to support effective management and oversight, including consultation for ensuring compliance with legal, regulatory, and other requirements.1 Further, costs must be reasonable and allocable as outlined in 2 CFR 200.404 and 2 CFR 200.405.
Pursuant to the SLFRF Award Terms and Conditions, recipients are permitted to charge both direct and indirect costs to their SLFRF award as administrative costs as long as they are accorded consistent treatment per 2 CFR 200.403. Direct costs are those that are identified specifically as costs of implementing the SLFRF program objectives, such as 1 Recipients also may use SLFRF funds directly for administrative costs to improve the design and execution of programs responding to the COVID-19 pandemic and to administer or improve the efficacy of programs addressing the public health emergency or its negative economic impacts. 31 CFR 35.6(b)(3)(ii)(E)(3).
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contract support, materials, and supplies for a project. Indirect costs are general overhead costs of an organization where a portion of such costs are allocable to the SLFRF award such as the cost of facilities or administrative functions like a director’s office.23 Each category of cost should be treated consistently in like circumstances as direct or indirect, and recipients may not charge the same administrative costs to both direct and indirect cost categories, or to other programs. If a recipient has a current Negotiated Indirect Costs Rate Agreement (“NICRA”) established with a Federal cognizant agency responsible for reviewing, negotiating, and approving cost allocation plans or indirect cost proposals, then the recipient may use its current NICRA. Alternatively, if the recipient does not have a NICRA, the recipient may elect to use the de minimis rate of 10 percent of the modified total direct costs pursuant to 2 CFR 200.414(f).
b. Salaries and Expenses: In general, certain employees’ wages, salaries, and covered benefits are an eligible use of SLFRF award funds. Please see Treasury’s final rule for details.
3. Cash Management. SLFRF payments made to recipients are not subject to the requirements of the Cash Management Improvement Act and Treasury’s implementing regulations at 31 CFR Part 205 or 2 CFR 200.305(b)(8)-(9).
As such, recipients can place funds in interest-bearing accounts, do not need to remit interest to Treasury, and are not limited to using that interest for eligible uses under the SLFRF award.
4. Eligibility. Under this program, recipients are responsible for ensuring funds are used for eligible purposes. Generally, recipients must develop and implement policies and procedures, and retain records, to determine and monitor implementation of criteria for determining the eligibility of beneficiaries and/or subrecipients. Your organization, and if applicable, the subrecipient(s) administering a program on behalf of your organization, will need to maintain procedures for obtaining information evidencing a given beneficiary, subrecipient, or contractor’s eligibility, including a valid SAM.gov registration (except with respect to individuals or households for which a SAM.gov registration is not required). Implementing risk-based due diligence for eligibility determinations is a best practice to augment your organization’s existing controls.
5. Property Management. Any purchase of real or personal property with SLFRF funds must be consistent with the Uniform Guidance at 2 CFR Part 200, Subpart D, unless stated otherwise by Treasury. For example, as outlined in Final Rule FAQ 13.15, only a subset of the Uniform Guidance requirements at 2 CFR Part 200 Subpart D (Post Federal Award Requirements) applies to recipients’ use of funds in the revenue loss eligible use category. Furthermore, as outlined in Final Rule FAQ 13.16, Treasury has clarified the use and disposition requirements for real and personal property, supplies, and equipment purchased with SLFRF funds.
6. Matching, Level of Effort, Earmarking. There are no matching, level of effort, or earmarking compliance responsibilities associated with the SLFRF award. See Section C.1 (Eligible and Restricted Uses of SLFRF Funds) for a discussion of restrictions on use of SLFRF funds. Please see 2. Allowable Costs/Cost Principles above for information on the use of SLFRF funds for non- Federal match or cost-sharing requirements in other Federal programs.
7. Period of Performance. Your organization should also develop and implement internal controls related to activities occurring outside the period of performance. All funds remain subject to statutory and regulatory requirements that they must be used for costs incurred by the recipient during the period that begins on March 3, 2021, and ends on December 31, 2024, and that award funds for the financial obligations incurred by December 31, 2024 must be expended by December 2 2 CFR 200.413 Direct Costs.
3 2 CFR 200.414 Indirect Costs.
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31, 2026. Any funds not used must be returned to Treasury as part of the award closeout process pursuant to 2 C.F.R. 200.344(d).
8. Procurement, Suspension & Debarment. Recipients are responsible for ensuring that any procurement using SLFRF funds, or payments under procurement contracts using such funds, are consistent with the procurement standards set forth in the Uniform Guidance at 2 CFR 200.317 through 2 CFR 200.327, unless stated otherwise by Treasury. As outlined in Final Rule FAQ
13.15, only a subset of the Uniform Guidance requirements at 2 CFR Part 200 Subpart D (Post Federal Award Requirements) applies to recipients’ use of funds in the revenue loss eligible use category. The procurement standards set forth in the Uniform Guidance at 2 CRF 200.317 through 2 CRF 200.327 are not included in Final Rule FAQ 13.15’s list of applicable Subpart D requirements that apply to recipients’ use of funds in the revenue loss eligible use category.
The Uniform Guidance establishes in 2 CFR 200.319 that all procurement transactions for property or services must be conducted in a manner providing full and open competition, consistent with standards outlined in 2 CFR 200.320, which allows for non-competitive procurements only in certain circumstances. Recipients must have and use documented procurement procedures that are consistent with the standards outlined in 2 CFR 200.317 through 2 CFR 200.320. The Uniform Guidance, pursuant to 2 CFR 180, requires an infrastructure for competitive bidding and contractor oversight, including maintaining written standards of conduct and prohibitions on dealing with suspended or debarred parties. Your organization must ensure adherence to all applicable local, State, and federal procurement laws and regulations.
9. Program Income. Generally, program income includes, but is not limited to, income from fees for services performed, the use or rental of real or personal property acquired under Federal awards, and principal and interest on loans made with Federal award funds. Program income does not include interest earned on advances of Federal funds, rebates, credits, discounts, or interest on rebates, credits, or discounts. Recipients of SLFRF funds should calculate, document, and record the organization’s program income. Additional controls that your organization should implement include written policies that explicitly identify appropriate allocation methods, accounting standards and principles, compliance monitoring checks for program income calculations, and records.
The Uniform Guidance outlines the requirements that pertain to program income at 2 CFR 200.307. Treasury has clarified in its Final Rule FAQs that recipients may add program income to the Federal award. Any program income generated from SLFRF funds must be used for the purposes and under the conditions of the Federal award. Further, Final Rule FAQ 4.9 provides additional information about program income requirements applicable to certain eligible uses, and Final Rule FAQ 13.15 clarifies that only a subset of the Uniform Guidance requirements at 2 CFR 200 Subpart D (Post Federal Award Requirements) applies to recipients’ use of funds in the revenue loss eligible use category. The list of applicable Subpart D requirements in Final Rule FAQ 13.15 does not include the program income requirements in 2 CFR 200.307.
10. Reporting. All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. Your organization should appropriately maintain accounting records for compiling and reporting accurate, compliant financial data, in accordance with appropriate accounting standards and principles.
In addition, where appropriate, your organization needs to establish controls to ensure completion and timely submission of all mandatory performance and/or compliance reporting. See Part 2 of this guidance for a full overview of recipient reporting responsibilities.
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(e.g., a county and city with a consolidated government) are only required to file once per reporting period, and such reports will cover the total SLFRF allocations received by the jurisdiction. This includes Non-entitlement units of local government (“NEUs”) and/or Units of general local government located within counties that are not units of general local government. In addition, the total SLFRF allocations across all sources for a given jurisdiction will be used to identify that jurisdiction’s Reporting Tier.
11. Subrecipient Monitoring. SLFRF recipients that are pass-through entities as described under 2 CFR 200.1 are required to manage and monitor their subrecipients to ensure compliance with requirements of the SLFRF award pursuant to 2 CFR 200.332 regarding requirements for pass- through entities.
First, your organization must clearly identify to the subrecipient: (1) that the award is a subaward of SLFRF funds; (2) any and all compliance requirements for use of SLFRF funds; and (3) any and all reporting requirements for expenditures of SLFRF funds.
Next, your organization will need to evaluate each subrecipient’s risk of noncompliance based on a set of common factors. These risk assessments may include factors such as prior experience in managing Federal funds, previous audits, personnel, and policies or procedures for award execution and oversight. Ongoing monitoring of any given subrecipient should reflect its assessed risk and include monitoring, identification of deficiencies, and follow-up to ensure appropriate remediation.
Accordingly, your organization should develop written policies and procedures for subrecipient monitoring and risk assessment and maintain records of all award agreements identifying or otherwise documenting subrecipients’ compliance obligations.
Recipients should note that NEUs are not subrecipients under the SLFRF program. They are SLFRF recipients that report directly to Treasury.
Recipients should also note that subrecipients do not include individuals and organizations that received SLFRF funds as end users. Such individuals and organizations are beneficiaries and not subject to audit pursuant to the Single Audit Act and 2 C.F.R. Part 200, Subpart F.
Many recipients may choose to provide a subaward or contract to other entities to provide services to other end users. For example, a recipient may provide a subaward to a nonprofit to provide homeless services to individuals experiencing homelessness. In this case, the subaward to a nonprofit is based on the services that the recipient intends to provide (assistance to households experiencing homelessness), and the nonprofit is serving as the subrecipient, providing services on behalf of the recipient. Subrecipients are subject to an audit pursuant to the Single Audit Act and 2 CFR part 200, subpart F regarding audit requirements, whereas contractors are not subject to an audit pursuant to the Single Audit Act and 2 CFR part 200, subpart F regarding audit requirements.
Please note that as outlined in Final Rule FAQ 13.14, recipients’ use of funds in the revenue loss eligible use category does not give rise to subrecipient relationships. As a result, subaward reporting is not required for projects in the revenue loss eligible use category.
12. Special Tests and Provisions. From time-to-time, Treasury may issue subregulatory guidance as well as frequently asked questions.
Across each of the compliance requirements above, Treasury has described some best practices for development of internal controls in Table 1 below, with an example of each best practice.
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Table 1: Internal controls best practices
Best Practice Description Example
Written policies and
procedures
Formal documentation of
recipient policies and
procedures
Documented procedure for
determining worker eligibility
for premium pay
Written standards of
conduct
Formal statement of
mission, values, principles,
and professional standards
Documented code of
conduct / ethics for
subcontractors
Risk-based due diligence Pre-payment validations
conducted according to an
assessed level of risk
Enhanced eligibility review
of subrecipient with
imperfect performance
history
Risk-based compliance
monitoring
Ongoing validations
conducted according to an
assessed level of risk
Higher degree of monitoring
for projects that have a
higher risk of fraud, given
program characteristics
Record maintenance and
retention
Creation and storage of
financial and non-financial
records.
Storage of all subrecipient
payment information.
E. Award Terms and Conditions
The Award Terms and Conditions of the SLFRF financial assistance agreement sets forth the compliance obligations for recipients pursuant to the SLFRF statute, the Uniform Guidance, Treasury’s final rule, and applicable federal laws and regulations. Recipients should ensure they remain in compliance with all Award Terms and Conditions. These obligations include the following items in addition to those described above:
1. SAM.gov Requirements. All eligible recipients are required to have an active registration with the System for Award Management (“SAM”) (https://www.sam.gov) pursuant to 2 CFR Part 25.
To ensure timely receipt of funding, Treasury has stated that NEUs who have not previously registered with SAM.gov may do so after receipt of the award, but before the submission of mandatory reporting.4
2. Recordkeeping Requirements. Generally, your organization must maintain records and financial documents for five years after all funds have been expended or returned to Treasury, as outlined in paragraph 4.c. of the Award Terms and Conditions. Treasury may request transfer of records of long-term value at the end of such period. Wherever practicable, such records should be collected, transmitted, and stored in open and machine-readable formats.
Your organization must agree to provide or make available such records to Treasury upon request, and to the Government Accountability Office (“GAO”), Treasury’s Office of Inspector General (“OIG”), and their authorized representative in order to conduct audits or other investigations.
3. Single Audit Requirements. Recipients and subrecipients that expend more than $750,000 in Federal awards during their fiscal year will be subject to an audit under the Single Audit Act and its implementing regulation at 2 CFR Part 200, Subpart F regarding audit requirements.5 Note that the Compliance Supplement provides information on the existing, important compliance requirements that the federal government expects to be considered as a part of such audit. For example, the SLFRF Compliance Supplement describes an alternative to the Single Audit for 4 See flexibility provided in https://www.whitehouse.gov/wp-content/uploads/2021/03/M_21_20.pdf . 5 For-profit entities that receive SLFRF subawards are not subject to Single Audit requirements. However, they are subject to other audits as deemed necessary by authorized governmental entities, including Treasury and Treasury’s OIG.
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eligible recipients. Recipients should consult the Compliance Supplement for more information about the alternative compliance examination engagement. The Compliance Supplement is routinely updated, and is made available in the Federal Register and on OMB’s website:
https://www.whitehouse.gov/omb/office-federal-financial-management/ Recipients and subrecipients should consult the Federal Audit Clearinghouse to see examples of Single Audit submissions.
4. Civil Rights Compliance. Recipients of Federal financial assistance from the Treasury are required to meet legal requirements relating to nondiscrimination and nondiscriminatory use of Federal funds. Those requirements include ensuring that entities receiving Federal financial assistance from the Treasury do not deny benefits or services, or otherwise discriminate on the basis of race, color, national origin (including limited English proficiency), disability, age, or sex (including sexual orientation and gender identity), in accordance with the following authorities:
Title VI of the Civil Rights Act of 1964 (Title VI) Public Law 88-352, 42 U.S.C. 2000d-1 et seq., and the Department's implementing regulations, 31 CFR part 22; Section 504 of the Rehabilitation Act of 1973 (Section 504), Public Law 93-112, as amended by Public Law 93-516, 29 U.S.C. 794; Title IX of the Education Amendments of 1972 (Title IX), 20 U.S.C. 1681 et seq., and the Department's implementing regulations, 31 CFR part 28; Age Discrimination Act of 1975, Public Law 94-135, 42 U.S.C. 6101 et seq., and the Department implementing regulations at 31 CFR part 23.
In order to carry out its enforcement responsibilities under Title VI of the Civil Rights Act, Treasury will collect and review information from recipients to ascertain their compliance with the applicable requirements before and after providing financial assistance. Treasury’s implementing regulations, 31 CFR part 22, and the Department of Justice (DOJ) regulations, Coordination of Non-discrimination in Federally Assisted Programs, 28 CFR part 42, provide for the collection of data and information from recipients (see 28 CFR 42.406). Treasury may request that non-tribal recipients submit data for post-award compliance reviews, including information such as a narrative describing their Title VI compliance status. As explained in Treasury FAQ 12.1, the award terms and conditions for Treasury’s pandemic recovery programs, including the SLFRF program, do not impose antidiscrimination requirements on Tribal governments beyond what would otherwise apply under federal law.
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Part 2: Reporting Guidance
There are three types of reporting requirements for the SLFRF program. The report requirements are approved and documented under OMB PRA number - OMB # 1505-0271. Interim Report: Provide initial overview of status and uses of funding. This is a one-time report.
See Section A, page 16.
Project and Expenditure Report: Report on projects funded, expenditures, and contracts and subawards equal to or greater than $50,000, and other information. See Section B, page 17. Recovery Plan Performance Report: The Recovery Plan Performance Report (the “Recovery Plan”) will provide information on the projects that large recipients are undertaking with program funding and how they plan to ensure program outcomes are achieved in an effective, efficient, and equitable manner. It will include key performance indicators identified by the recipient and some mandatory indicators identified by Treasury. The Recovery Plan will be posted on the website of the recipient as well as provided to Treasury. See Section C, page 28.
The reporting threshold is based on the total award amount allocated by Treasury under the SLFRF program, not the funds received by the recipient as of the time of reporting.
States and territories are also required to submit information on their distributions to NEUs. Please refer to Section D for additional details.
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Table 2: Reporting requirements by recipient type
Tier Recipient Interim Report
Project and
Expenditure
Report
Recovery Plan
Performance
Report
1 States, U.S. territories,
metropolitan cities and
counties with a
population that exceeds
250,000 residents
By August 31,
2021 or 60
days after
receiving
funding if
funding was
received by
October 15,
with
expenditures by
category.
Note: NEUs
were not
required to
submit an
Interim Report
By January 31,
2022, and then the
last day of the
month after the end
of each quarter
thereafter
Note: NEUs were
not required to
submit a Project
and Expenditure
Report on January
31, 2022. The first
reporting date for
NEUs was April 30,
2022.
By August 31,
2021 or 60 days
after receiving
funding, and
annually
thereafter by
July 31
2 Metropolitan cities and
counties with a
population below
250,000 residents that
are allocated more than
$10 million in SLFRF
funding, and NEUs that
are allocated more than
$10 million in SLFRF
funding
3 Tribal Governments that
are allocated more than
$30 million in SLFRF
funding
4 Tribal Governments that
are allocated less than
$30 million in SLFRF
funding
By April 30, 2022,
and then annually
thereafter
5 Metropolitan cities and
counties with a
population below
250,000 residents that
are allocated less than
$10 million in SLFRF
funding, and NEUs that
are allocated less than
$10 million in SLFRF
funding
Note: Based on the period of performance, reports will be collected through April 30, 2027. See the specific due dates listed in Sections B and C.
As mentioned above, the total SLFRF allocations across all sources for a given jurisdiction will be used to identify that jurisdiction’s Reporting Tier, beginning in April of 2022. Treasury may reach out to jurisdictions to update Reporting Tiers.
The remainder of this document describes these reporting requirements. User guides describing how and where to submit required reports are posted at www.treasury.gov/SLFRPReporting and updated on a regular basis.
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Comparison to reporting for the CRF
This guidance does not change the reporting or compliance requirements pertaining to the CRF. Reporting and compliance requirements for the SLFRF are separate from CRF reporting requirements. Differences between CRF and SLFRF include:
Project, Expenditure, and Subaward Reporting: The SLFRF reporting requirements leverage the existing reporting regime used for CRF to foster continuity and provide many recipients with a familiar reporting mechanism. The data elements for the Project and Expenditure Report will largely mirror those used for CRF, with some minor exceptions noted in this guidance. The users’ guide will describe how reporting for CRF funds will relate to reporting for the SLFRF. Timing of Reports: CRF reports were due within 10 days of each calendar quarter end. For quarterly reporters, SLFRF reporting will be due the last day of the month following the end of the period covered. For annual reporters, SLFRF reporting will be due on an annual schedule (see table in Section B below). Program and Performance Reporting: The CRF reporting did not include any program or performance reporting. To build public awareness and accountability and allow Treasury to monitor compliance with eligible uses, some program and performance reporting is required for SLFRF.
A. Interim Report
Note: The Interim Reports were submitted under the interim final rule.
States, U.S. territories, metropolitan cities, counties, and Tribal governments were required to submit a one-time interim report with expenditures6 by Expenditure Category covering the period from March 3rd to July 31, 2021, by August 31, 2021 or sixty (60) days after first receiving funding if the recipient’s date of award was between July 15, 2021 and October 15, 2021. The recipient was required to enter obligations7 and expenditures and, for each, select the specific expenditure category from the available options. See Appendix 3 for Expenditure Categories applicable for the Interim Report.
1. Required Programmatic Data
Recipients were also required to provide the following information if they had or planned to have expenditures in the following Expenditure Categories.
a. Revenue replacement (EC 6.18): Key inputs into the revenue replacement formula in the Interim Final Rule and estimated revenue loss due to the Covid-19 public health emergency calculated using the formula in the Interim Final Rule as of December 31, 2020. Base year general revenue (e.g., revenue in the last full fiscal year prior to the public health emergency)
Fiscal year end date
Growth adjustment used (either 4.1 percent or average annual general revenue growth over 3 years prior to pandemic)
Actual general revenue as of the twelve months ended December 31, 2020 6 For purposes of reporting in the SLFRF portal, an expenditure is the amount that has been incurred as a liability of the entity (the service has been rendered or the good has been delivered to the entity). 7 For purposes of reporting in the SLFRF portal, an obligation is an order placed for property and services, contracts and subawards made, and similar transactions that require payment. 8 See Appendix 3 for the full Expenditure Category (EC) list. Please note that Appendix 3 includes the expenditure categories under the interim final rule, applicable to the Interim Report.
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Estimated revenue loss due to the Covid-19 public health emergency as of December 31, 2020
An explanation of how revenue replacement funds were allocated to government services (Note: additional instructions was provided in the user guide) In calculating general revenue and the other items discussed above, recipients should have used audited data if it was available. When audited data was not available, recipients were not required to obtain audited data if substantially accurate figures could be produced on an unaudited basis. Recipients should have used their own data sources to calculate general revenue and did not need to rely on revenue data published by the Census Bureau. Treasury acknowledges that due to differences in timing, data sources, and definitions, recipients’ self- reported general revenue figures may differ from those published by the Census Bureau.
Recipients were permitted to provide data on a cash, accrual, or modified accrual basis, provided that recipients are consistent in their choice of methodology throughout the covered period and until reporting is no longer required. Recipients’ reporting should align with their own financial reporting.
In calculating general revenue, recipients should have excluded all intergovernmental transfers from the federal government. This includes, but is not limited to, federal transfers made via a State to a locality pursuant to the CRF or SLFRF. To the extent federal funds are passed through States or other entities or intermingled with other funds, recipients should have attempted to identify and exclude the federal portion of those funds from the calculation of general revenue on a best-efforts basis.
Consistent with the broad latitude provided to recipients to use funds for government services to the extent of reduction in revenue, recipients were required to submit a description of services provided. This description may be in narrative or in another form, and recipients were encouraged to report based on their existing budget processes and to minimize administrative burden. For example, a recipient with $100 in revenue replacement funds available could indicate that $50 were used for law enforcement operating expenses and $50 were used for pay-go building of sidewalk infrastructure. As discussed in the interim final rule, these services can include a broad range of services but may not be used directly for pension deposits or debt service.
Reporting requirements did not require tracking the indirect effects of Fiscal Recovery Funds, apart from the restrictions on use of Fiscal Recovery Funds to offset a reduction in net tax revenue. In addition, recipients were required to indicate that Fiscal Recovery Funds were not used to make a deposit in a pension fund.
B. Project and Expenditure Report
All recipients are required to submit Project and Expenditure Reports.
Note on NEUs: To facilitate reporting, each NEU will need an NEU Recipient Number. This is a unique identification code for each NEU assigned by the State or territory to the NEU as part of its request for funding.
1. Quarterly Reporting
The following recipients are required to submit quarterly Project and Expenditure Reports:
States and U.S. territories
Tribal governments that are allocated more than $30 million in SLFRF funding Metropolitan cities and counties with a population that exceeds 250,000 residents Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
17 DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
Metropolitan cities and counties with a population below 250,000 residents that are allocated more than $10 million in SLFRF funding and NEUs that are allocated more than $10 million in SLFRF funding.
For these recipients, the initial quarterly Project and Expenditure Report covers three calendar quarters from March 3, 2021 to December 31, 2021 and was required to be submitted to Treasury by January 31, 2022. The subsequent quarterly reports will cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered. Quarterly reports are not due concurrently with applicable annual reports. Table 3 summarizes the quarterly report timelines:
Table 3: Quarterly Project and Expenditure Report Timeline Report Year Quarter Period Covered Due Date
1 2021 2 – 4 March 3 – December 31 January 31, 2022
2 2022 1 January 1 – March 31 April 30, 2022
3 2022 2 April 1 – June 30 July 31, 2022
4 2022 3 July 1 – September 30 October 31, 2022
5 2022 4 October 1 – December 31 January 31, 2023
6 2023 1 January 1 – March 31 April 30, 2023
7 2023 2 April 1 – June 30 July 31, 2023
8 2023 3 July 1 – September 30 October 31, 2023
9 2023 4 October 1 – December 31 January 31, 2024
10 2024 1 January 1 – March 31 April 30, 2024
11 2024 2 April 1 – June 30 July 31, 2024
12 2024 3 July 1 – September 30 October 31, 2024
13 2024 4 October 1 – December 31 January 31, 2025
14 2025 1 January 1 – March 31 April 30, 2025
15 2025 2 April 1 – June 30 July 31, 2025
16 2025 3 July 1 – September 30 October 31, 2025
17 2025 4 October 1 – December 31 January 31, 2026
18 2026 1 January 1 – March 31 April 30, 2026
19 2026 2 April 1 – June 30 July 31, 2026
20 2026 3 July 1 – September 30 October 31, 2026
21 2026 4 October 1 – December 31 April 30, 2027
2. Annual Reporting
The following recipients are required to submit annual Project and Expenditure Reports:
Tribal governments that are allocated less than $30 million in SLFRF funding Metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and NEUs that are allocated less than $10 million in SLFRF funding.
For these recipients, the initial Project and Expenditure Report covered from March 3, 2021 to March 31, 2022 and was required to be submitted to Treasury by April 30, 2022. The subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30. Table 4 summarizes the annual report timelines:
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
18 DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
Table 4: Annual Project and Expenditure Report timeline Report Period Covered Due Date
1 March 3, 2021 – March 31, 2022 April 30, 2022
2 April 1, 2022 – March 31, 2023 April 30, 2023
3 April 1, 2023 – March 31, 2024 April 30, 2024
4 April 1, 2024 – March 31, 2025 April 30, 2025
5 April 1, 2025 – March 31, 2026 April 30, 2026
6 April 1, 2026 – December 31, 2026 April 30, 2027
3. Required Information
The following information is required in Project and Expenditure Reports for both quarterly and annual reporting:
a. Projects: Provide information on all SLFRF funded projects. Projects are defined as a grouping of closely related activities that together are intended to achieve a specific goal or are directed toward a common purpose. These activities can include new or existing eligible government services or investments funded in whole or in part by SLFRF funding. For each project, the recipient is required to enter the project name, identification number (created by the recipient), project expenditure category (see Appendix 1), description, and status of completion. Project descriptions must describe the project in sufficient detail to provide an understanding of the major activities that will occur, and must be between 50 and 250 words. Projects should be defined to include only closely related activities directed toward a common purpose. Recipients should review the Required Programmatic Data described in 3.g. below and define their projects at a sufficient level of granularity.
Note: For each project, the recipient is asked to select the appropriate Expenditure Category based on the scope of the project (see Appendix 1). Projects should be scoped to align to a single Expenditure Category. For select Expenditure Categories, the recipient also is asked to provide additional programmatic data (described further below). b. Obligations and Expenditures: Once a project is entered the recipient will be able to report on the project’s obligations and expenditures. Recipients will be asked to report:
Current period obligation
Cumulative obligation
Current period expenditure
Cumulative expenditure
c. Project Status: Once a project is entered the recipient will be asked to report on project status each reporting period, in four categories:
Not Started
Completed less than 50 percent
Completed 50 percent or more
Completed
d. Program Income: Recipients should report the program income earned and expended to cover eligible project costs, if applicable.
e. Adopted Budget (States, U.S. territories, metropolitan cities and counties with a population that exceeds 250,000 residents only): Each state, territory and metropolitan city and county with a population that exceeds 250,000 residents will provide the budget adopted for each project by its jurisdiction associated with SLFRF funds. Treasury will use this information to better understand the intended impact, identify opportunities for outreach, and understand the recipient’s progress in program implementation. Treasury is not approving or pre-approving projects or budgets.
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
19 DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
Recipients will enter the Adopted Budget based on information that exists currently in the recipient’s financial systems and the recipient’s established budget process. Treasury understands that recipients may use different budget processes. For example, a recipient may consider a project budgeted once a legislature has appropriated funds; whereas another recipient may consider a project budgeted at the moment when the funds have been obligated.
Additional information is provided on the differences between Adopted Budget, Obligations, and Expenditures as part of the user guide posted at www.treasury.gov/SLFRPReporting. f. Project Demographic Distribution (applicable to Public Health and Negative Economic Impact ECs:
EC 1.1-2.37)– Collection began April 2022
Recognizing the disproportionate public health and negative economic impacts of the pandemic on many households, communities, and other entities, recipients must report whether certain types of projects are targeted to impacted and disproportionately impacted communities. Recipients will be asked to respond to the following:
a. What Impacted and/or Disproportionally Impacted population does this project primarily serve? Please select the population primarily served.
b. If this project primarily serves more than one Impacted and/or Disproportionately Impacted population, please select up to two additional populations served.
Recipients will select from the following options:
Public Health
Impacted
General Public
Disproportionately Impacted
Assistance to
Households
Low- or-moderate income
households or populations9
Households that experienced
unemployment
Households that experienced
increased food or housing insecurity
Households that qualify for certain
federal programs10
For services to address lost
instructional time in K-12 schools:
any students that lost access to in-
person instruction for a significant
period of time
Low-income households and
populations11
Households and populations
residing in Qualified Census Tracts
Households that qualify for certain
federal programs12
Households receiving services
provided by Tribal governments
Households residing in the U.S.
territories or receiving services from
these governments
9 Low or moderate-income households and communities are those with (i) income at or below 300 percent of the Federal Poverty Guidelines for the size of the household based on the most recently published poverty guidelines by the Department of Health and Human Services (HHS) or (ii) income at or below 65 percent of the Area Median Income for the county and size of household based on the most recently published data by the Department of Housing and Urban Development (HUD).
10 For Impacted households, these programs are Children’s Health Insurance Program (“CHIP”); Childcare Subsidies through the Child Care and Development Fund (“CCDF”) Program; Medicaid; National Housing Trust Fund (“HTF”), for affordable housing programs only; Home Investment Partnerships Program (“HOME”), for affordable housing programs only.
11 Low-income households and communities are those with (i) income at or below 185 percent of the Federal Poverty Guidelines for the size of the household based on the most recently published poverty guidelines by HHS or (ii) income at or below 40 percent of Area Median Income for its county and size of household based on the most recently published data by HUD.
12 For Disproportionately Impacted households, these programs are Temporary Assistance for Needy Families (“TANF”), Supplemental Nutrition Assistance Program (“SNAP”), Free- and Reduced-Price Lunch (“NSLP”) and/or School Breakfast (“SBP”) programs, Medicare Part D Low-Income Subsidies, Supplemental Security Income (“SSI”), Head Start, Special Supplemental Nutrition Program for Women, Infants, and Children (“WIC”), Section 8 Vouchers, Low-Income Home Energy Assistance Program (“LIHEAP”), and Pell Grants.
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
20 DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
Impacted Disproportionately Impacted
Other households or populations
that experienced a negative
economic impact of the pandemic
other than those listed above
(please specify)
For services to address educational
disparities, Title I eligible schools13
Other households or populations
that experienced a disproportionate
negative economic impact of the
pandemic other than those listed
above (please specify)
Assistance to
Small
Businesses
Small businesses that experienced a
negative economic impact of the
pandemic
Classes of small businesses
designated as negatively
economically impacted by the
pandemic (please specify)
Small businesses operating in
Qualified Census Tracts
Small businesses operated by Tribal
governments or on Tribal lands
Small businesses operating in the
U.S. territories
Other small businesses
disproportionately impacted by the
pandemic (please specify)
Assistance to
Non-Profits
Non-profits that experienced a
negative economic impact of the
pandemic (please specify)
Classes of non-profits designated as
negatively economically impacted by
the pandemic (please specify)
Non-profits operating in Qualified
Census Tracts
Non-profits operated by Tribal
governments or on Tribal lands
Non-profits operating in the U.S.
territories
Other non-profits disproportionately
impacted by the pandemic (please
specify)
Aid to Impacted Travel, tourism, or hospitality sectors N/A Industries (including Tribal development
districts)
Industry outside the travel, tourism,
or hospitality sectors that
experienced a negative economic
impact of the pandemic (please
specify)
g. Subawards, Contracts, Grants, Loans, Transfers, and Direct Payments: Each recipient shall also provide detailed obligation and expenditure information for any contracts and grants awarded, loans issued, transfers made to other government entities, and direct payments made by the recipient that are equal to or greater than $50,000. As noted in Treasury’s Project & Expenditure User Guides, subaward reporting for funds spent under the revenue loss eligible use category has not been required in past reporting periods. Please note that as outlined in Final Rule FAQ 13.14, Treasury is not collecting subaward data for projects categorized under the revenue loss eligible use category.
Recipients do not need to submit separate monthly subaward reports to FSRS.gov as required pursuant to the 2 CFR Part 170, Appendix A award term regarding reporting subaward and executive compensation, which is included in the SLFRF Award Terms and Conditions. Treasury 13 For educational services and other efforts to address educational disparities, Treasury will recognize Title I eligible schools as disproportionately impacted and responsive services that support the school generally or support the whole school service as eligible. “Title I eligible schools” means schools eligible to receive services under section 1113 of Title I, Part A of the Elementary and Secondary Education Act of 1965, as amended (20 U.S.C. 6313), including schools served under section 1113(b)(1)(C) of that Act.
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
21 DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
will submit this reporting on behalf of recipients using the $50,000 reporting threshold, timing, and data elements discussed in this guidance. If recipients choose to continue reporting to FSRS.gov in addition to reporting directly to Treasury on these funds, they may do so and will be asked to notify Treasury as part of their quarterly submission.
In general, recipients will be asked to provide the following information for each Contract, Grant, Loan, Transfer, or Direct Payment equal to or greater than $50,000:
Subrecipient identifying and demographic information (e.g., UEI/TIN number and location) Award number (e.g., Award number, Contract number, Loan number) Award date, type, amount, and description
Award payment method (reimbursable or lump sum payment(s)) For loans, expiration date (date when loan expected to be paid in full) Primary place of performance
Related project name(s)
Related project identification number(s) (created by the recipient) Period of performance start date
Period of performance end date
Quarterly obligation amount
Quarterly expenditure amount
Project(s)
Additional programmatic performance indicators for select Expenditure Categories (see below) Aggregate reporting is required for contracts, grants, transfers made to other government entities, loans, and direct payments that are below $50,000. This information will be accounted for by Expenditure Category at the project level. Note that all obligations and expenditures made directly to individuals, regardless of dollar amount, should be included in aggregate reporting.
As required by the 2 CFR Part 170, Appendix A award term regarding reporting subaward and executive compensation, recipients must also report the names and total compensation of their five most highly compensated executives and their subrecipients’ executives for the preceding completed fiscal year if (1) the recipient received 80 percent or more of its annual gross revenues from Federal procurement contracts (and subcontracts) and Federal financial assistance subject to the Transparency Act, as provided by 2 CFR 170.320 (and subawards), and received $25,000,000 or more in annual gross revenues from Federal procurement contracts (and subcontracts) and Federal financial assistance subject to the Transparency Act (and subawards), and (2) if the information is not otherwise public. In general, most SLFRF recipients are governmental entities with executive salaries that are already disclosed, so no additional information would be required to be reported for them. The recipient is responsible for the subrecipients’ compliance with registering and maintaining an updated profile on SAM.gov. h. Civil Rights Compliance: Treasury will request information on recipients’ compliance with Title VI of the Civil Rights Act of 1964, as applicable, on an annual basis. This information may include a narrative describing the recipient’s compliance with Title VI, along with other questions and assurances. This collection does not apply to Tribal governments14 i. Ineligible Activities: Tax Offset Provision (States and territories only): Section 602(c)(2)(A) of the Social Security Act prohibits a State or territory from using SLFRF funds to directly or indirectly offset a reduction in the net tax revenue of the State or territory resulting from a change in law, regulation, or administrative interpretation during the covered period (the “Tax Offset Provision”).
The Final Rule implements the Tax Offset Provision at 31 CFR § 35.8. Violations of the Tax 14 Please note, as explained in Treasury FAQ 12.1, that the award terms and conditions for Treasury’s pandemic recovery programs, including the SLFRF, do not impose antidiscrimination requirements on Tribal governments beyond what would otherwise apply under federal law.
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
22 DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
Offset Provision may be subject to recoupment. The following information is required for Treasury to ensure SLFRF funding is not used for ineligible activities related to the Tax Offset Provision.
For each reporting year, in the quarterly reporting cycle occurring 90 days after the end of the recipient’s fiscal year, States and territories will report certain items related to the Tax Offset Provision, as detailed below. For example, if a recipient’s fiscal year ends June 30, 2022, reporting on the Tax Offset Provision for fiscal year 2022 will be due in October 2022. All States and territories will report on the Tax Offset Provision for fiscal year 2021 in July 2022.
As indicated in the final rule, Treasury is implementing a tiered approach to reporting on the Tax Offset Provision, which is described below. Although Treasury is implementing a tiered approach to reporting, recipients should maintain records to support their compliance with the Tax Offset Provision.
The terms “reporting year,” “baseline,” “covered change,” “covered period,” “net reduction in total spending,” and “tax revenue” are defined in the Final Rule, 31 CFR § 35.3. For purposes of calculating a net reduction in total spending, total spending for the fiscal year ending 2019 should be reported on an inflation-adjusted basis, consistent with the Final Rule. Similarly, for purposes of calculating baseline tax revenue, tax revenue for the fiscal year 2019 should be reported on an inflation-adjusted basis, consistent with the Final Rule.
For purposes of reporting actual tax revenue for the requested fiscal year and baseline tax revenue for the fiscal year ending 2019,15 (a) if available, recipients should report information using audited financials and (b) recipients may provide data on a cash, accrual, or modified accrual basis, but must be consistent in their approach across all reporting periods. Similarly, for purposes of calculating a net reduction in total spending, recipients should report data using audited financials where available.
Recipients will first answer a series of summary questions to determine the tiering of their tax offset reporting:
Summary Questions
Do you have revenue-reducing covered change(s) to report for the requested fiscal year and for future fiscal years? Yes/No
o If no, recipients have no further reporting requirements in the tax offset section. (Remaining summary questions will be greyed out).
o If yes, recipients will complete part 1 and additional fields. Is the aggregate value of your revenue-reducing covered change(s) for the requested fiscal year less than the de minimis? Yes/No.
o If yes, recipients will complete parts 1 and 2, and no further reporting is required in the tax offset section. (Remaining summary questions will be greyed out). o If no, recipients will complete parts 1, 2 and additional fields. Do you have a reduction in net tax revenue for the requested fiscal year, meaning that actual tax revenue for the requested fiscal year is less than baseline tax revenue? Yes/No. o If yes, recipients will complete parts 1, 2, and 3 and additional fields. o If no, recipients will complete parts 1, 2, and 3, and no further reporting is required in the tax offset section. (Remaining summary questions will be greyed out). Do you have revenue-increasing covered change(s) and/or covered spending cuts to report for the requested fiscal year? Yes/No
o If yes, recipients will complete parts 1, 2, 3, and 4. o If no, recipients will complete the revenue reduction cap.
Reporting Part 1: Revenue-reducing Covered Changes
15 Tax revenue for fiscal year ending 2019 is relevant for calculating the recipient’s baseline.
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
23 DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
Do you have revenue-reducing covered change(s) to report for the requested fiscal year and for future fiscal years? Yes/No
o If yes, complete grid or upload spreadsheet with the name of each revenue-reducing covered change and the value of the revenue-reducing covered change for the requested fiscal year and for future fiscal years.
o If no, a recipient has no revenue-reducing covered changes to report, no additional reporting is required.
Enter in the aggregate value of all revenue-reducing covered change(s) for the requested fiscal year.16
Revenue-reducing Covered Changes: Guidance
For each reporting year, a recipient must report the value of covered changes that the recipient predicts will have the effect of reducing tax revenue in a given reporting year (revenue-reducing covered changes), similar to the way it would in the ordinary course of its budgeting process.
The value of these revenue-reducing covered changes may be reported based on estimated values produced by a budget model, incorporating reasonable assumptions, that aligns with the recipient government’s existing approach for measuring the effects of fiscal policies, and that measures relative to a current law baseline. The revenue-reducing covered changes may also be reported based on actual values using a statistical methodology to isolate the change in year- over-year revenue attributable to the covered change(s), relative to the current law baseline prior to the change(s). Estimation approaches should not use dynamic methodologies that incorporate the projected effects of the policies on macroeconomic growth. In general and where possible, reported values should be produced by the agency of the recipient government responsible for estimating the costs and effects of fiscal policy changes. Recipients must maintain records regarding the identification and predicted effects of revenue-reducing covered changes.
Reporting Part 2: Baseline Revenue and De Minimis Threshold Enter Baseline Revenue:
Enter in the aggregate value of the revenue-reducing covered change(s) for the requested fiscal year as a percentage of baseline revenue:
Is the aggregate value of the revenue-reducing covered change(s) for the requested fiscal year less than one percent of baseline revenue? Y/N
o If yes, a recipient’s aggregate value of the revenue-reducing covered changes in the reporting year is less than the de minimis threshold, and no additional reporting is required.
Baseline Revenue: Guidance
Baseline has the meaning defined in the Final Rule, 31 CFR 35.3.
Recipients must determine whether the aggregate value of the revenue-reducing covered changes in the reporting year is less than one percent of baseline revenue (the de minimis threshold).
Reporting Part 3: Actual Tax Revenue and Reduction in Net Tax Revenue Enter Actual Tax Revenue for the requested fiscal year:
Enter Reduction in Net Tax Revenue: baseline revenue minus actual tax revenue 16 The final rule defines covered change. “Covered change means a change in law, regulation, or administrative interpretation that reduces any tax (by providing for a reduction in a rate, a rebate, a deduction, a credit, or otherwise) or delays the imposition of any tax or tax increase. A change in law includes any final legislative or regulatory action, a new or changed administrative interpretation, and the phase-in or taking effect of any statute or rule if the phase-in or taking effect was not prescribed prior to the start of the covered period.”
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
24 DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
o If the value of the reduction in net tax revenue is zero or negative (meaning that actual tax revenue is equal to or greater than baseline revenue), no additional reporting is required.
Actual Tax Revenue: Guidance
Actual tax revenue means the tax revenue received by the recipient government in the reporting year. Tax revenue has the meaning defined in the Final Rule, 31 CFR 35.3.
Reduction in Net Tax Revenue: Guidance
The reduction in net tax revenue is equal to baseline revenue minus actual tax revenue in each reporting year. If this value is zero or negative, there is no reduction in net tax revenue.
Reporting Part 4: Revenue-increasing Covered Changes and Covered Spending Cuts Do you have revenue-increasing covered change(s) and/or covered spending cuts to report for the requested fiscal year? Yes/No.
If yes, complete grid or upload spreadsheet with the name of each revenue-increasing covered change and the value.
Enter in the aggregate value of revenue-increasing covered change(s):
Enter net reduction in total spending for the requested fiscal year:
Complete grid or upload spreadsheet of specific spending cuts and the corresponding “reporting unit”, including the name of the reporting unit, description of the spending cut, the amount of the reduction in spending in the reporting unit for the reporting year relative to its inflation-adjusted FY 2019 level, the amount of any Fiscal Recovery Funds spent in the reporting unit in the reporting year, and the amount by which the reduction in spending in the reporting unit in the reporting year exceeds the Fiscal Recovery Funds spent in the reporting unit in the reporting year, if at all.
Enter the aggregate value of covered spending cuts.
Enter the aggregate value of revenue-increasing covered changes + the aggregate value of covered spending cuts.
Enter the total value of revenue-reducing covered changes minus the total of (aggregate value of revenue-increasing covered changes + aggregate value of covered spending cuts). Is the aggregate value of revenue-reducing covered changes minus the total of (aggregate value of revenue-increasing changes + aggregate value of covered spending cuts) negative or equal to zero? (Yes/No)
o If yes, recipients have no further reporting requirements related to the Tax Offset Provision.
o If no, recipients must move on to the calculation of the revenue reduction cap.
Revenue-increasing covered changes: Guidance
If a recipient has revenue-reducing covered changes, the aggregate value of which exceed the de minimis threshold, and its actual tax revenue does not exceed baseline tax revenue, a recipient must report the value of covered changes that have had or that the recipient predicts will have the effect of increasing tax revenue in a given reporting year (revenue-increasing covered changes), similar to the way it would in the ordinary course of its budgeting process.
The value of these revenue-increasing covered changes may be reported based on estimated values produced by a budget model, incorporating reasonable assumptions, that aligns with the recipient’s existing approach for measuring the effects of fiscal policies, and that measures relative to a current law baseline. The revenue-increasing covered changes may also be reported based on actual values using a statistical methodology to isolate the change in year- over-year revenue attributable to the revenue-increasing covered change(s), relative to the current law baseline prior to the change(s). Estimation approaches should not use dynamic methodologies that incorporate the projected effects of the policies on macroeconomic growth.
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
25 DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
In general and where possible, reporting should be produced by the agency of the recipient responsible for estimating the costs and effects of fiscal policy changes. Recipients should maintain records regarding revenue-increasing covered changes and estimates of such changes.
Net reduction in total spending, and tables of specific spending cuts: Guidance Recipients may cut spending in certain areas to pay for revenue-reducing covered changes, up to the amount of the recipient’s net reduction in total spending. To calculate the amount of spending cuts that are available to offset a reduction in tax revenue, the recipient must first consider whether there has been a reduction in total net spending, excluding Fiscal Recovery Funds (net reduction in total spending). As defined in the Final Rule, 35 CFR 35.3, net reduction in total spending is measured as the recipient government’s total spending for a given reporting year excluding Fiscal Recovery Funds, subtracted from its total spending for its fiscal year ending in 2019, adjusted for inflation using the Bureau of Economic Analysis’s Implicit Price Deflator for the gross domestic product of the United States for that reporting year. If that calculation yields a positive value, there has been a net reduction in total spending; if it yields zero or a negative value, there has not been a net reduction in total spending. If there has been no net reduction in total spending, a recipient will have no spending cuts to offset a reduction in net tax revenue.
Next, a recipient must determine and aggregate the value of spending cuts in each “reporting unit.” “Reporting units” are departments, agencies, or authorities of the recipient’s government.
For each reporting unit, the recipient must report (1) the amount of the reduction in spending in the reporting unit for the reporting year relative to its inflation-adjusted FY 2019 level, (2) the amount of any Fiscal Recovery Funds spent in the reporting unit in the reporting year, and (3) the amount by which the reduction in spending in the reporting year exceeds the Fiscal Recovery funds spent in the reporting unit in the reporting year. If a recipient has not spent amounts received from the Fiscal Recovery Funds in a reporting unit, the full amount of the reduction in spending counts as a covered spending cut and may be included in the aggregate value of spending cuts. If the recipient has spent amounts received from the Fiscal Recovery Funds, such amounts generally would be deemed to have replaced the amount of spending cut, and only reductions in spending above the amount of Fiscal Recovery Funds spent on the reporting unit would be eligible to offset a reduction in net tax revenue. Only such amounts above the amount of Fiscal Recovery Funds spent on the reporting unit should be included in the aggregate value of spending cuts.
To align with existing reporting and accounting, the Final Rule considers the department, agency, or authority from which spending has been cut and whether the recipient government has spent amounts received from the Fiscal Recovery Funds on that same department, agency, or authority. Some commenters on the interim final rule argued that the methodology for identifying offsetting spending cuts at the department, agency, or authority level was too restrictive, but as discussed in the final rule, Treasury maintained the approach of requiring this reporting at the department, agency, or authority level. Recipients are encouraged to define reporting units in a manner consistent with their existing budget process and should, to the extent possible, report using the same reporting unit in each reporting year. Spending cuts must be reported relative to FY 2019 spending levels, adjusted for inflation, and excluding Fiscal Recovery Funds from reporting year spending levels.
Recipients should maintain records regarding spending cuts.
Reporting Part 5: Revenue Reduction Cap
The “revenue reduction cap,” together with Part 3, ensures that recipient governments can use organic revenue growth to offset the cost of revenue-reducing covered changes. If, based on the calculations completed so far, a recipient has not yet demonstrated how its revenue-reducing Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
26 DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
covered changes were offset by non-SLFRF sources, the reporting portal will auto-calculate the revenue reduction cap, which will be the lesser of the following two amounts:
Reduction in Net Tax Revenue (baseline tax revenue minus actual tax revenue) [pre- populated from Part 3] and
Aggregate Value of revenue-reducing covered changes minus (total of (aggregate value of revenue-increasing changes + aggregate value of covered spending cuts) [pre-populated from Part 4].
j. Required Programmatic Data (other than infrastructure projects): For all projects listed under the following Expenditure Categories (see Appendix 1), the information listed must be provided in each report.
1. Public Health and Negative Economic Impact (EC 1.1-3.5) - Collection began in April 2022 Brief description of structure and objectives of assistance program(s), including public health or negative economic impact experienced
Brief description of how a recipient’s response is related and reasonably proportional to a public health or negative economic impact of COVID-19.17 Note: The final rule presumes that all enumerated eligible uses for programs and services, including COVID-19 mitigation and prevention programs and services, are reasonably proportional responses to the harm identified unless a response is grossly disproportionate to the type or extent of harm experienced. Many of the Eligibility Categories encompass multiple specific enumerated eligible uses and may be provided to a variety of populations.
For example, EC 2.13 Healthy Childhood Environments: Services to Foster Youth or Families Involved in Child Welfare System includes a wide array of financial, educational, child development, or health supports, or other supports necessary, including supports for kinship care, and may be provided to foster youth and/or families involved in the child welfare system. Between these two fields above, recipients should provide enough information to identify the type of enumerated eligible use being provided within the EC (e.g., kinship care support services), the public health or economic impact experienced, who the program and/or service is being provided to, and what services are being provided (e.g., respite resources). For enumerated eligible uses, recipients are not required to provide substantive documentation that the response is related and reasonably proportional in the Project and Expenditure Report.
2. Capital Expenditures (EC 1.1-3.5) - Collection began in January 2022, with additional fields required starting in July 2022
Does this project include a capital expenditure? (Collection began in January 2022) Total expected capital expenditure, including pre-development costs, if applicable (Collection began in January 2022)
Type of capital expenditure, based on the following enumerated uses (This field is required beginning July 2022):
COVID-19 testing sites and laboratories, and acquisition of related equipment COVID-19 vaccination sites
Medical facilities generally dedicated to COVID-19 treatment and mitigation (e.g., emergency rooms, intensive care units, telemedicine capabilities for COVID-19 related treatment)
Temporary medical facilities and other measures to increase COVID-19 treatment capacity, including related construction costs
Acquisition of equipment for COVID-19 prevention and treatment, including ventilators, ambulances, and other medical or emergency services equipment 17 Please note that capital expenditures are not considered “programs and services” and are not presumed to be reasonably proportional responses to an identified harm except as provided in the final rule.
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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Emergency operations centers and acquisition of emergency response equipment (e.g., emergency response radio systems)
Installation and improvement of ventilation systems in congregate settings, health facilities, or other public facilities
Public health data systems, including technology infrastructure Adaptations to congregate living facilities, including skilled nursing facilities, other long-term care facilities, incarceration settings, homeless shelters, residential foster care facilities, residential behavioral health treatment, and other group living facilities, as well as public facilities and schools (excluding construction of new facilities for the purpose of mitigating spread of COVID-19 in the facility) Mitigation measures in small businesses, nonprofits, and impacted industries (e.g., developing outdoor spaces)
Behavioral health facilities and equipment (e.g., inpatient or outpatient mental health or substance use treatment facilities, crisis centers, diversion centers) Technology and equipment to allow law enforcement to efficiently and effectively respond to the rise in gun violence resulting from the pandemic Affordable housing, supportive housing, or recovery housing development Food banks and other facilities primarily dedicated to addressing food insecurity Transitional shelters (e.g., temporary residences for people experiencing homelessness)
Devices and equipment that assist households in accessing the internet (e.g., tablets, computers, or routers)
Childcare, daycare, and early learning facilities
Job and workforce training centers
Improvements to existing facilities to remediate lead contaminants (e.g., removal of lead paint)
Medical equipment and facilities designed to address disparities in public health outcomes (includes primary care clinics, hospitals, or integrations of health services into other settings)
Parks, green spaces, recreational facilities, sidewalks, pedestrian safety features like crosswalks, streetlights, neighborhood cleanup, and other projects to revitalize public spaces
Rehabilitations, renovation, remediation, cleanup, or conversions of vacant or abandoned properties
Schools and other educational facilities or equipment to address educational disparities
Technology and tools to effectively develop, execute, and evaluate government programs
Technology infrastructure to adapt government operations to the pandemic (e.g., video-conferencing software, improvements to case management systems or data sharing resources), reduce government backlogs, or meet increased maintenance needs
Other (please specify)
For recipients (other than Tribal governments) investing in projects with total expected capital expenditures for an enumerated eligible use of $10 million or more, as well as projects with total expected capital expenditures for an “other” use of $1 million or more, provide a written justification (This field is required beginning July 2022) For projects with total expected capital expenditures of over $10 million, provide labor reporting as outlined for infrastructure projects on pages 26 and 27 (This field is required beginning July 2022)
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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3. Household Assistance (EC 2.1-2.8) – Collection began January 2022:
Number of households served (by program if recipient establishes multiple separate household assistance programs)
4. Small Business Economic Assistance (EC 1.8, 2.29-2.33) – Collection began April 2022 Number of small businesses served (by program if recipient establishes multiple separate small business assistance programs)
5. Assistance to Non-Profits (EC 1.9, 2.34)- Collection began April 2022 Number of Non-Profits served (by program if recipient establishes multiple separate non- profit assistance programs)
6. Aid to Travel, Tourism, and Hospitality or Other Impacted Industries (EC 1.10, 2.35-2.36) – Collection began April 2022:
If aid is provided to industries other than travel, tourism, and hospitality (EC 2.36), describe if the industry experienced at least 8 percent employment loss from pre- pandemic levels, or the industry is experiencing comparable or worse economic impacts as the national tourism, travel, and hospitality industries as of the date of the final rule, and rationale for providing aid to the industry
For each subaward:
o Sector of employer (Note: additional detail, including list of sectors, to be provided in the user guide posted to www.treasury.gov/SLFRP)
o Purpose of funds (e.g., payroll support, safety measure implementation)
7. Education Assistance (EC 2.14, 2.24-.2.27) – Collection began in January 2022:
The National Center for Education Statistics (“NCES”) School ID or NCES District ID. List the School District if all schools within the school district received some funds. If not all schools within the school district received funds, list the School ID of the schools that received funds. These can allow evaluators to link data from the NCES to look at school- level demographics and, eventually, student performance.18
8. Payroll for Public Health and Safety Employees (EC 3.1) – Collection began in January 2022:
Number of government FTEs responding to COVID-19 supported under this authority
9. Rehiring Public Sector Staff (EC 3.2) – Collection began in January 2022:
Number of FTEs rehired by governments under this authority
10. Premium Pay (both Public Sector EC 4.1 and Private Sector EC 4.2) – Collection began in January 2022; additional field began in April 2022
List of sectors designated as critical to protecting the health and well-being of residents by the chief executive of the jurisdiction, if beyond those included in the final rule (Collection began January 2022)
Number of workers to be served (Collection began January 2022) Employer sector for all subawards to third-party employers (i.e., employers other than the State, local, or Tribal government) (Collection began January 2022) For groups of workers (e.g., an operating unit, a classification of worker, etc.) or, to the extent applicable, individual workers, other than those where the eligible worker receiving premium pay is earning (with the premium pay included) below 150 percent of their residing state or county’s average annual wage for all occupations, as defined by the Bureau of Labor Statistics Occupational Employment and Wage Statistics, whichever is 18 For more information on NCES identification numbers see https://nces.ed.gov/ccd/districtsearch/ (districts) and https://nces.ed.gov/ccd/schoolsearch/ (schools).
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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higher, on an annual basis; OR the eligible worker receiving premium pay is not exempt from the Fair Labor Standards Act overtime provisions:
A brief written narrative justification of how the premium pay or grant is responsive to workers performing essential work during the public health emergency. This could include a description of the essential workers’ duties, health or financial risks faced due to COVID-19, and why the recipient government determined that the premium pay was responsive to workers performing essential work during the pandemic. This description should not include personally identifiable information; when addressing individual workers, recipients should be careful not to include this information. Recipients may consider describing the workers’ occupations and duties in a general manner as necessary to protect privacy (Collection began January 2022)
Number of workers to be served with premium pay in K-12 schools (Collection began April 2022)
11. Revenue replacement (EC 6.1) – Collection began in August 2021:
As outlined in the final rule, recipients have the option to make a one-time decision to calculate revenue loss according to the formula outlined in the final rule or elect a “Standard Allowance” of up to $10 million, not to exceed the award allocation, to spend on government services throughout the period of performance. The option to make this one-time decision was provided during the April 30, 2022 reporting deadline.
For recipients electing the “Standard Allowance,” Treasury will presume that up to $10 million, not to exceed the award allocation, in revenue has been lost due to the public health emergency. Recipients are permitted to use that amount to fund “government services.” Please note that electing the standard allowance does not change a recipient’s total allocation. Recipients that elect to use this standard allowance will make this election instead of calculating lost revenue using the formula.
For recipients calculating revenue loss according to the formula, the final rule permits recipients to choose whether to use calendar or fiscal year calculation dates. Recipients must use the same calculation time frame (calendar or fiscal year) throughout the award period.
Recipients calculating lost revenue using the formula should report the following:
Choice of fiscal or calendar year revenue loss (choice must remain consistent throughout award period)
General revenue collected over the past 12 months as of the most recent calculation date, as outlined in the final rule.
Calculated revenue loss due to the Covid-19 public health emergency; and An explanation of how the revenue replacement funds were allocated to government services (note: additional instructions and/or template provided in the user guide posted at www.treasury.gov/SLFRPReporting).
For information on treatment of future tax changes, please see the Statement Regarding Compliance with the Coronavirus State and Local Fiscal Recovery Funds Interim Final Rule and Final Rule.
k. Required Programmatic Data for Infrastructure Projects (EC 5): For all projects listed under the Water, Sewer, and Broadband Expenditure Categories (see Appendix 1), more detailed project- level information is required. Each project will be required to report expenditure data as described above, but will also report the following information:
1. All infrastructure projects (EC 5) – Collection began in January 2022:
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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Projected/actual construction start date (month/year) Projected/actual initiation of operations date (month/year) Location
For projects over $10 million (based on expected total cost):
a. A recipient may provide a certification that, for the relevant project, all laborers and mechanics employed by contractors and subcontractors in the performance of such project are paid wages at rates not less than those prevailing, as determined by the U.S. Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40, United States Code (commonly known as the “Davis-Bacon Act”), for the corresponding classes of laborers and mechanics employed on projects of a character similar to the contract work in the civil subdivision of the State (or the District of Columbia) in which the work is to be performed, or by the appropriate State entity pursuant to a corollary State prevailing-wage-in-construction law (commonly known as “baby Davis-Bacon Acts”). If such certification is not provided, a recipient must provide a project employment and local impact report detailing:
The number of employees of contractors and sub-contractors working on the project;
The number of employees on the project hired directly and hired through a third party;
The wages and benefits of workers on the project by classification; and Whether those wages are at rates less than those prevailing.19 Recipients must maintain sufficient records to substantiate this information upon request.
b. A recipient may provide a certification that a project includes a project labor agreement, meaning a pre-hire collective bargaining agreement consistent with section 8(f) of the National Labor Relations Act (29 U.S.C. 158(f)). If the recipient does not provide such certification, the recipient must provide a project workforce continuity plan, detailing:
How the recipient will ensure the project has ready access to a sufficient supply of appropriately skilled and unskilled labor to ensure high-quality construction throughout the life of the project, including a description of any required professional certifications and/or in-house training;
How the recipient will minimize risks of labor disputes and disruptions that would jeopardize timeliness and cost-effectiveness of the project; How the recipient will provide a safe and healthy workplace that avoids delays and costs associated with workplace illnesses, injuries, and fatalities, including descriptions of safety training, certification, and/or licensure requirements for all relevant workers (e.g., OSHA 10, OSHA 30);
Whether workers on the project will receive wages and benefits that will secure an appropriately skilled workforce in the context of the local or regional labor market; and
Whether the project has completed a project labor agreement. c. Whether the project prioritizes local hires.
d. Whether the project has a Community Benefit Agreement, with a description of any such agreement.
2. Water and sewer projects (EC 5.1-5.18) Required once the project starts:
National Pollutant Discharge Elimination System (NPDES) Permit Number (if applicable; for projects aligned with the Clean Water State Revolving Fund) (Collection began in January 2022)
19 As determined by the U.S. Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40, United States Code (commonly known as the “Davis-Bacon Act”), for the corresponding classes of laborers and mechanics employed on projects of a character similar to the contract work in the civil subdivision of the State (or the District of Columbia) in which the work is to be performed.
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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Public Water System (PWS) ID number (if applicable; for projects aligned with the Drinking Water State Revolving Fund) (Collection began January 2022) Median Household Income of service area (Collection began in April 2022) Lowest Quintile Income of the service area (Collection began in April 2022)
3. Broadband projects (EC 5.19-5.21) Collection includes new fields that are required beginning in July 2022 and October 2022:
Overall Project Information
Confirm that the project is designed to, upon completion, reliably meet or exceed symmetrical 100 Mbps download and upload speeds.
o If the project is not designed to reliably meet or exceed symmetrical 100 Mbps download and upload speeds, explain why not, and
o Confirm that the project is designed to, upon completion, meet or exceed 100 Mbps download speed and between at least 20 Mbps and 100 Mbps upload speed, and be scalable to a minimum of 100 Mbps download speed and 100 Mbps upload speed. Confirm that the service provider for the project has, or will upon completion of the project, either participated in the Federal Communications Commission (FCC)’s Affordable Connectivity Program (ACP) or otherwise provided access to a broad-based affordability program that provides benefits to households commensurate with those provided under the ACP to low-income consumers in the proposed service area of the broadband infrastructure (applicable only to projects that provide service to households).
Detailed Project Information
Project technology type(s) (Planned/Actual)
o Fiber
o Coaxial Cable
o Terrestrial Fixed Wireless
o Other (specify)
Total miles of fiber deployed (Planned/Actual)
Total number of funded locations served (Planned/Actual) o Total number of funded locations served, broken out by speeds:
Pre-SLFRF Investment:
Number receiving 25/3 Mbps or below
Number receiving between 25/3 Mbps and 100/20 Mbps
Post-SLFRF Investment (Planned/Actual):
Number receiving minimum 100/100 Mbps
Number receiving minimum 100/20 Mbps and scalable to minimum 100/100 Mbps
o Total number of funded locations served, broken out by type (Planned/Actual):
Residential
Total Housing Units
Business
Community anchor institution
Speed tiers offered, corresponding non-promotional prices, including associated fees, and data allowance for each speed tier of broadband service (required starting October 2022).
Location-by-Location Project Information
For each location served by a Project, the recipient must collect from the subrecipient or contractor and submit the following information to Treasury using a predetermined file format that will be provided by Treasury on the SLFRF website (required starting October 2022):
Latitude/longitude at the structure where service will be installed Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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Technology used to offer service at the location
Location type
o Residential
If Residential, Number of Housing Units
o Business
o Community anchor institution
Speed tier at the location pre-SLFRF investment
o 25/3 Mbps or below
o Between 25/3 Mbps and 100/20 Mbps
Speed and latency at the location post-SLFRF investment o Maximum download speed offered
o Maximum download speed delivered
o Maximum upload speed offered
o Maximum upload speed delivered
o Latency
l. Additional Required Programmatic Data for States, U.S. territories, and metropolitan cities and counties with a population that exceeds 250,000 residents only: As noted in the Recovery Plan section of this guidance, states, U.S. territories, and metropolitan cities and counties with a population over 250,000 are required to provide additional data in the Project and Expenditure report for projects in the following expenditure categories:
1. Use of Evidence (for relevant ECs noted in Appendix 1)—Collection began April 2022 The dollar amount of the total project spending that is allocated towards evidence-based interventions
Whether a program evaluation of the project is being conducted
2. Household Assistance (EC 2.2, Long-Term Housing Security (EC 2.15-2.16) and Housing Support (EC 2.17-2.18):
Number of households receiving eviction prevention services (including legal representation)
Number of affordable housing units preserved or developed
3. Assistance to Unemployed or Underemployed Workers (EC 2.10) and Community Violence Interventions (EC 1.11):
Number of workers enrolled in sectoral job training programs Number of workers completing sectoral job training programs Number of people participating in summer youth employment programs
4. Addressing Educational Disparities (EC 2.24-2.26) and Addressing Impacts of Lost Instructional Time (EC 2.27):
Number of students participating in evidence-based tutoring programs20
5. Healthy Childhood Environments (EC 2.11-2.14):
Number of children served by childcare and early learning services (pre-school/pre-K/ages 3-5)
Number of families served by home visiting
20 For more information on evidence-based tutoring programs, refer to the U.S. Department of Education’s 2021 ED COVID-19 Handbook (Volume 2), which summarizes research on evidence-based tutoring programs (see the bottom of page 20.
Coronavirus State and Local Fiscal Recovery Funds
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m. NEU Documentation (NEUs only): Each NEU is also required to provide the following information once its accounts are established in Treasury’s Reporting Portal and prior to the due date for their first Project and Expenditure Report (due April 30, 2022):
Copy of the signed award terms and conditions agreement (which was signed and submitted to the State as part of the request for funding)
Copy of the signed assurances of compliance with Title VI of the Civil Rights Act of 1964 (which was signed and submitted to the State as part of the request for funding) Copy of actual budget documents validating the top-line budget total provided to the State as part of the request for funding
NEU accounts are established in Treasury’s Portal based on information provided by the States or territories, as further described in Section Part 2 D below.
C. Recovery Plan Performance Report
States, territories, and metropolitan cities and counties with a population that exceeds 250,000 residents (i.e., Tier 1 recipients) will also be required to publish and submit to Treasury a Recovery Plan performance report (“Recovery Plan”). Each Recovery Plan must be posted on an easily discoverable webpage on the public-facing website of the recipient by the same date the recipient submits the report to Treasury. Treasury recommends that Recovery Plans be accessible within three clicks or fewer from the homepage of the recipient’s website. Within Treasury’s reporting portal, recipients must upload a link to the publicly available Recovery Plan and provide required data.
The Recovery Plan provides the public and Treasury both retrospective and prospective information on the projects recipients are undertaking or planning to undertake with program funding and how they are planning to ensure program outcomes are achieved in an effective, efficient, and equitable manner. While this guidance outlines some minimum requirements for the Recovery Plan, each recipient is encouraged to add information to the plan that they feel is appropriate to provide information to their constituents on efforts they are taking to respond to the pandemic and promote economic recovery. Each jurisdiction may determine the general form and content of the Recovery Plan, as long as it includes the minimum information required by Treasury. Treasury provided a template (located at www.treasury.gov/SLFRP) but recipients may modify this template as appropriate for their jurisdiction, provided the modified template meets Treasury’s requirements, outlined below. Through the Recovery Plan, recipients may link to public documents, including, but not limited to, legislation, dashboards, survey results, community engagement reports, and equity frameworks to support the Recovery Plan narrative. The Recovery Plan should include key performance indicators identified by the recipient and some mandatory indicators identified by Treasury, as noted below.
The initial Recovery Plan covered the period from the date of award to July 31, 2021 and was required to be submitted to Treasury by August 31, 2021, or 60 days after receiving funding. Thereafter, the Recovery Plan will cover a 12-month period and recipients are required to submit the report to Treasury after the end of the 12-month period by July 31. The Recovery Plan should include both retrospective information covering the time period of the Recovery Plan along with prospective information on future work to be undertaken with SLFRF funds or on the planning that has been undertaken during the covered period. Table 5 summarizes the report timelines:
Table 5 Recovery Plan Timeline
Annual
Report
Period Covered Due Date
1 Award Date – July 31, 2021 August 31, 2021 or 60 days after receiving funding
2 July 1, 2021 – June 30, 2022 July 31, 2022
3 July 1, 2022 – June 30, 2023 July 31, 2023
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Annual
Report
Period Covered Due Date
4 July 1, 2023 – June 30, 2024 July 31, 2024
5 July 1, 2024 – June 30, 2025 July 31, 2025
6 July 1, 2025 – June 30, 2026 July 31, 2026
7 July 1, 2026 – December 31, 2026 April 30, 2027
Recovery Plans submitted as part of reporting are used by Treasury, third party organizations, the public, and other stakeholders to obtain a comprehensive understanding of SLFRF’s largest recipients’ planned and actual usage of SLFRF funding, including the jurisdiction’s policy goals, its strategy for achieving them, and specific projects or initiatives underway. Alignment of data reported in Project and Expenditure reports and Recovery Plans is expected by both Treasury and SLFRF’s many stakeholders. Finally, Recovery Plans will be posted publicly by Treasury to provide transparency about how program funds are being used by recipient governments.
The Recovery Plan must include, at a minimum, the following information:
1. Executive Summary
In this section, recipients should provide a high-level overview of the jurisdiction’s intended and actual uses of funding including, but not limited to: the jurisdiction’s strategy, goals, and plan for using Fiscal Recovery Funds to respond to the pandemic and promote economic recovery, key outcome goals, progress to date on those outcomes, and any noteworthy challenges or opportunities identified during the reporting period.
2. Uses of Funds
In this section, recipients should describe in further detail the strategy and goals of their jurisdiction’s SLFRF program, such as how their jurisdiction’s approach would help support a strong and equitable recovery from the COVID-19 pandemic and economic downturn. Recipients should describe how their intended and actual uses of funds will achieve their goals. Given the broad eligible uses of funds established by the final rule and the specific needs of different jurisdictions, recipients should also explain how the funds would support the communities, populations, or individuals in their jurisdiction.
Recipients should describe how their use of funds supports their overall strategy and goals in the following areas:
a. Public Health (EC 1): As relevant, describe how funds are being used to respond to COVID-19, the broader health impacts of COVID-19, and the COVID-19 public health emergency, including community violence interventions and behavioral health. b. Negative Economic Impacts (EC 2): As relevant, describe how funds are being used to respond to negative economic impacts of the COVID-19 public health emergency, including services to households (such as affordable housing, job training, and childcare), small businesses, non- profits, and impacted industries.
c. Public Health-Negative Economic Impact: Public Sector Capacity (EC 3): As relevant, describe how funds are being used to support public sector workforce and capacity, including public sector payroll, rehiring of public sector workers, and building of public sector capacity. d. Premium Pay (EC 4): As relevant, describe the approach, goals, and sectors or occupations served in any premium pay program. Describe how the approach prioritizes low-income workers and/or any particular group of eligible workers.
e. Water, sewer, and broadband infrastructure (EC 5): As relevant, describe the approach, goals, and types of projects being pursued. Where relevant, recipients should note how projects contribute to addressing climate change and/or how projects benefit disadvantaged communities in line with the Justice40 Initiative.21
21 See Executive Order 14008, On Tackling the Climate Crisis at Home and Abroad and the Interim Implementation Guidance for the Justice40 Initiative, OMB M-21-28.
Coronavirus State and Local Fiscal Recovery Funds
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f. Revenue Replacement (EC 6): Describe the loss in revenue, including if electing the standard allowance, due to the COVID-19 public health emergency, and how funds have been used to provide government services, including any funds used under revenue loss for non-federal cost- share or matching requirements of other federal programs.
If appropriate, recipients may also include information on their jurisdiction’s use (or planned use) of other federal recovery funds, including other programs under the American Rescue Plan such as Emergency Rental Assistance, the Homeowner Assistance Fund, the Capital Projects Fund, the State Small Business Credit Initiative, and so forth, to provide broader context on the overall approach for pandemic recovery. Jurisdictions may also address use of SLFRF funds in coordination with, or in preparation for, funding available through the Infrastructure Investment and Jobs Act.
3. Promoting equitable outcomes
Treasury encourages uses of funds that advance strong, equitable growth, including economic and racial equity. For the purposes of the SLFRF, equity is described in the Executive Order 13985 On Advancing Racial Equity and Support for Underserved Communities Through the Federal Government, as issued on January 20, 2021.
In this section, recipients should describe, as applicable, their efforts to promote equitable outcomes, including economic and racial equity, and their efforts to design, implement, and measure their SLFRF program and projects with equity in mind.
In describing their efforts to design their SLFRF program and projects with equity in mind, recipients may consider the following:
a. Goals: Are there particular historically underserved, marginalized, or adversely affected groups that recipients intend to serve within their jurisdiction? b. Awareness: How equitable and practical is the ability for residents or businesses to become aware of the services funded by SLFRF?
c. Access and Distribution: Are there differences in levels of access to benefits and services across groups? Are there administrative requirements that result in disparities in ability to complete applications or meet eligibility criteria?
d. Outcomes: How are intended outcomes focused on closing gaps and/or reaching universal levels of service? How is the considering disaggregating outcomes by race, ethnicity, and other equity dimensions where relevant for the policy objective?
In describing their efforts to implement their SLFRF program and projects with equity in mind, recipients may consider the following:
a. Goals and Targets: Please describe how planned or current uses of funds prioritize economic and racial equity as a goal, name specific targets intended to produce meaningful equity results at scale, and include initiatives to achieve those targets. b. Project Implementation: In addition, please explain how the jurisdiction’s overall equity strategy translates into focus areas for SLFRF projects and the specific services or programs offered by the jurisdiction in the following Expenditure Category, as indicated in the final rule.
Negative Economic Impacts (EC 2): assistance to households, small businesses, and non- profits to address impacts of the pandemic, which have been most severe among low-income populations. This includes assistance with food, housing, and other needs; employment programs for people with barriers to employment who faced negative economic impacts from the pandemic (such as residents of low-income neighborhoods, minorities, disconnected youth, the unemployed, formerly incarcerated people, veterans, and people with disabilities); services to provide long-term housing security and housing supports, address educational disparities, or provide child care and early learning services; and other strategies that provide Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
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impacted and disproportionately impacted communities with services to address the negative economic impacts of the pandemic
The first annual Recovery Plan, due in 2021, was required to describe initial efforts and intended outcomes to promote equity, as applicable. Beginning in 2022, each annual Recovery Plan must provide an update, using qualitative and quantitative data, on how the recipients’ approach achieved or promoted equitable outcomes or progressed against equity goals during the performance period, as applicable. Each jurisdiction should describe any constraints or challenges that impacted project success in terms of increasing equity. In particular, this section should describe the geographic and demographic distribution of funding, including whether it is targeted toward traditionally marginalized communities (recipients may reference the demographic data information in their Project and Expenditure Reports as relevant).
4. Community Engagement
In this section, recipients should describe how their jurisdiction’s planned or current use of funds incorporates community engagement strategies including written feedback through surveys, project proposals, and related documents; oral feedback through community meetings, issue-specific listening sessions, stakeholder interviews, focus groups, and additional public engagement; as well as other forms of input, such as steering committees, taskforces, and digital campaigns that capture diverse feedback from the community. Recipients may describe completed or planned community engagement strategies specifically focused on their SLFRF program and projects or community engagement strategies that included SLFRF among other government programs. Recipients should also describe how community engagement strategies support their equity goals, including engagement with communities that have historically faced significant barriers to services, such as people of color, people with low incomes, limited English proficient populations, and other traditionally underserved groups.
5. Labor Practices
In this section, recipients should describe workforce practices on any infrastructure projects or capital expenditures being pursued. How are projects using strong labor standards to promote effective and efficient delivery of high-quality infrastructure projects while also supporting the economic recovery through strong employment opportunities for workers? For example, report whether any of the following practices are being utilized: project labor agreements, community benefits agreements, prevailing wage requirements, and local hiring.
6. Use of Evidence
In this section of the Recovery Plan, recipients should describe whether and how evidence-based interventions and/or program evaluation are incorporated into their SLFRF program. Recipients may include links to evidence standards, evidence dashboards, evaluation policies, and other public facing tools that are used to track and communicate the use of evidence and evaluation for Fiscal Recovery Funds. Recipients are encouraged to consider how a learning agenda, either narrowly focused on SLFRF or broadly focused on the recipient’s broader policy agenda, could support their overarching evaluation efforts in order to create an evidence-building strategy for their jurisdiction.22 In the Project Inventory section of the Recovery Plan (see Section 8 below), recipients should identify whether SLFRF funds are being used for evidence-based interventions23 and/or if projects are being evaluated through rigorous program evaluations that are designed to build evidence. In the Project Inventory, recipients must briefly describe the goals of the project and the evidence base for the interventions funded by the project. As part of the Project Inventory section, recipients must also specifically identify the dollar amount of the total project spending that is allocated towards evidence- based interventions for each project in the Expenditure Categories noted with an asterisk in Appendix
1. Please note that to increase consistency, the Project and Expenditure report now also includes 22 For more information on learning agendas, please see OMB M-19-23 23 As noted in Appendix 2, evidence-based refers to interventions with strong or moderate levels of evidence.
Coronavirus State and Local Fiscal Recovery Funds
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fields for recipients to identify the dollar amount of the total project spending that is allocated to evidence-based interventions and to indicate if a program evaluation of the project is being conducted.
Recipients are encouraged to reference relevant evidence clearinghouses, among other sources, to assess the level of evidence for their interventions and identify evidence-based models that could be applied in their jurisdiction; such evidence clearinghouses include the U.S. Department of Education’s What Works Clearinghouse, the U.S. Department of Labor’s CLEAR, and the Childcare & Early Education Research Connections and the Home Visiting Evidence of Effectiveness clearinghouses from Administration for Children and Families, as well as other clearinghouses relevant to particular projects conducted by the recipient.
Recipients are exempt from reporting on evidence-based interventions in cases where a program evaluation is being conducted. In such cases where a recipient is conducting a program evaluation, recipients must describe the evaluation design, including whether it is a randomized or quasi- experimental design; the key research questions being evaluated; whether the study has sufficient statistical power to disaggregate outcomes by demographics; and the timeframe for the completion of the evaluation (including a link to the completed evaluation if relevant).24 Once the evaluation has been completed, recipients must post the evaluation publicly and link to the completed evaluation in the Recovery Plan. Once an evaluation has been completed (or has sufficient interim findings to determine the efficacy of the intervention), recipients should determine whether the spending for the evaluated interventions should be counted towards the dollar amount categorized as evidence-based for the relevant project.
For all projects, recipients may be selected to participate in a national evaluation, which might, for example, study their project along with similar projects in other jurisdictions that are focused on the same set of outcomes. In such cases, recipients may be asked to share information and data that is needed for the national evaluation.
Appendix 2 contains additional information on evidence-based interventions for the purposes of the Recovery Plan.
7. Performance Report
In this section, recipients should describe how performance management is incorporated into their SLFRF program, including how they are tracking their overarching jurisdictional goals for these funds as well as measuring results for individual projects. The recipient has flexibility in terms of how this information is presented in the Recovery Plan, and may report key performance indicators for each project, or may group projects with substantially similar goals and the same outcome measures. In some cases, the recipient may choose to include some indicators for each individual project as well as crosscutting indicators. Recipients may include links to performance management dashboards, performance management policies, and other public facing tools that are used to track and communicate the performance of Fiscal Recovery Funds. In addition to outlining in this section their high-level approach to performance management, recipients must also include key performance indicators for each SLFRF project in the Project Inventory section (described below in #8).
Performance indicators should include both output and outcome measures. Output measures, such as the number of students enrolled in an early learning program, provide valuable information about the early implementation stages of a project. Outcome measures, such as the percent of students reading on grade level, provide information about whether a project is achieving its overall goals.
Recipients are encouraged to use logic models25 to identify their output and outcome measures. 24 For more information on the required standards for program evaluation, see OMB M-20-12. 25 A logic model is a tool that depicts the intended links between program investments and outcomes, specifically the relationships among the resources, activities, outputs, outcomes, and impact of a program.
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While the initial Recovery Plan focused heavily on early output goals, recipients should include the related outcome goal for each project and provide updated information on achieving these outcome goals in subsequent annual reports. In cases where recipients are conducting a program evaluation for a project (as described above), the outcome measures in the performance report should be aligned with those being evaluated in the program. As described in the final rule, to support their performance measurement and program improvement efforts, recipients are permitted to use funds to make improvements to data or technology infrastructure and data analytics, as well as perform program evaluations.
While recipients have discretion on the full suite of performance indicators to include, a number of mandatory performance indicators and programmatic data must be included. These are necessary to allow Treasury to conduct oversight as well as understand and aggregate program outcomes across recipients. This section provides an overview of the mandatory performance indicators and programmatic data. This information should be included in the Project Inventory, but this data will also need to be entered directly into the Treasury reporting portal as part of the Project and Expenditure report, as Treasury has added these fields (for Tier 1 recipients only) to the Project and Expenditure report.. Below is a list of required data for each Expenditure Category, where relevant. a. Household Assistance (EC 2.2), Long-Term Housing Security (EC 2.15-2.16) and Housing Support (EC 2.17-2.18):
Number of households receiving eviction prevention services (including legal representation) Number of affordable housing units preserved or developed b. Assistance to Unemployed or Underemployed Workers (EC 2.10) and Community Violence Interventions (EC 1.11):
Number of workers enrolled in sectoral job training programs Number of workers completing sectoral job training programs Number of people participating in summer youth employment programs c. Addressing Educational Disparities (EC 2.24-2.26) and Addressing Impacts of Lost Instructional Time (EC 2.27):
Number of students participating in evidence-based tutoring programs26 d. Healthy Childhood Environments (EC 2.11-2.14):
Number of children served by childcare and early learning services (pre-school/pre-K/ages 3- 5)
Number of families served by home visiting
The initial report should have included the key indicators above. Each annual report thereafter should include updated data for the performance period as well as prior period data, and a brief narrative adding any additional context to help the reader interpret the results and understand any changes in performance indicators over time. To the extent possible, Treasury also encourages recipients to provide data disaggregated by race, ethnicity, gender, income, and other relevant factors.
8. Project Inventory
In this section, recipients should list the name and provide a brief description of each SLFRF funded project. Projects are defined as a grouping of closely related activities that together are intended to achieve a specific goal or are directed toward a common purpose. These activities can include new or existing eligible government services or investments funded in whole or in part by SLFRF funding. 26 For more information on evidence-based tutoring programs, refer to the U.S. Department of Education’s 2021 ED COVID-19 Handbook (Volume 2), which summarizes research on evidence-based tutoring programs (see the bottom of page 20.).
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For each project, recipients should include the project name, funding amount, identification number (the same identification number created by the recipient that matches the identification number used in the quarterly Project and Expenditure Report), project Expenditure Category (see Appendix 1), and a description of the project that includes an overview of the main activities of the project, approximate timeline, primary delivery mechanisms and partners, and intended outcomes. Each jurisdiction should also include a link to the website of the project if available. This information will provide context and additional detail for the information reported quarterly in the Project and Expenditure Report.
For infrastructure projects, where relevant, recipients should describe how the project contributes to addressing climate change and/or advances the Justice40 initiative27 , which sets a target of providing 40 percent of the benefits of certain federal investments, including climate and clean energy investments to disadvantaged communities.
As noted above in section 6, the Project Inventory must also include information about the dollar amount of the total project spending that is allocated towards evidence-based interventions (or describe how projects are being evaluated as noted above). As described above in section 7, the Project Inventory must also contain information about the performance indicators for each project, including both those measures that recipients have defined for each project as well as the mandatory performance indicators defined by Treasury.
Recipients have flexibility in the presentation and format of their Project Inventory, provided it includes the minimum required information. Recipients have the option of downloading a spreadsheet of the information entered into their Project and Expenditure Report to assist them in creating the Project Inventory in their Recovery Plan. However, recipients must ensure that their Project Inventory contains the additional information required by this guidance, including but not limited to information about performance measures and evidence/evaluation for each project. In all cases, recipients must post publicly (and submit to Treasury) a single PDF file of their Recovery Plan, which includes the Project Inventory.
D. Distributions to NEUs
Each state and territory is required to provide regular updates on their NEU distributions as well as their distributions to units of general local government within counties that are not units of general local government. The distribution template generally requests information on whether the local government has (1) received funding; (2) declined funding and requested a transfer to the state under Section 603(c)(4) of the Act; or (3) not taken action on its funding or declined funding.
For NEUs, states and territories should be prepared to report on their information, including the following:
NEU name
NEU UEI number
NEU Taxpayer Identification Number (TIN)
NEU Recipient Number (a unique identification code for each NEU assigned by the State or territory to the NEU as part of the request for funding) NEU contact information (e.g., address, point of contact name, point of contact email address, and point of contact phone number)
NEU authorized representative name and email address
Initial allocation and, if applicable, subsequent allocation to the NEU (before application of the 75 percent cap)
27 See Executive Order 14008, On Tackling the Climate Crisis at Home and Abroad and the Interim Implementation Guidance for the Justice40 Initiative, OMB M-21-28.
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Total NEU reference budget (as submitted by the NEU to the State or territory as part of the request for funding)
Amount of the initial and, if applicable, subsequent allocation above 75 percent of the NEU’s reference budget which will be returned to Treasury
Payment amount(s)
Payment date(s)
States with “weak” minor civil divisions (i.e., Illinois, Indiana, Kansas, Missouri, Nebraska, North Dakota, Ohio, and South Dakota) should also list any minor civil divisions that the state deemed ineligible.
For each eligible NEU that declined funding and requested a transfer to the state under Section 603(c)(4) of the Social Security Act, the state or territory must also attach a form signed by the NEU, as detailed in the Guidance on Distributions of Funds to Non-Entitlement Units of Local Government.
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Appendix 1: Expenditure Categories
Treasury’s final rule provides greater flexibility and simplicity for recipients to fight the pandemic and support families and businesses struggling with its impacts, maintain vital services amid revenue shortfalls, and build a strong, resilient, and equitable recovery. As such, recipients began reporting on a broader set of eligible uses and associated Expenditure Categories (“EC”), starting with the April 2022 Project and Expenditure Report than they did in their interim reports, initial Recovery Plans, and January Project and Expenditure Report. The table below includes the new Expenditure Categories, as well as a reference to previous Expenditure Categories aligned with the interim final rule and used for reporting before this date.
The Expenditure Categories (EC) listed below must be used to categorize each project as noted in Part 2 above. The term “Expenditure Category” refers to the detailed level (e.g., 1.1 COVID-19 Vaccination). When referred to as a category (e.g., EC 1) it includes all Expenditure Categories within that level.
*Denotes areas where recipients must identify the amount of the total funds that are allocated to evidence-based interventions (see Use of Evidence section above for details) ^Denotes areas where recipients must report on whether projects are primarily serving disproportionately impacted communities (see Project Demographic Distribution section above for details)
Expenditure Category EC28 Previous
EC29
1: Public Health
COVID-19 Mitigation & Prevention
COVID-19 Vaccination^ 1.1 1.1
COVID-19 Testing^ 1.2 1.2
COVID-19 Contact Tracing^ 1.3 1.3
Prevention in Congregate Settings (Nursing Homes, Prisons/Jails, Dense Work Sites, Schools, Child care facilities, etc.)*^ 1.4 1.4 Personal Protective Equipment^ 1.5 1.5
Medical Expenses (including Alternative Care Facilities)^ 1.6 1.6 Other COVID-19 Public Health Expenses (including Communications, Enforcement, Isolation/Quarantine)^ 1.7 1.8
COVID-19 Assistance to Small Businesses^ 1.8 -
COVID 19 Assistance to Non-Profits^ 1.9 -
COVID-19 Aid to Impacted Industries^ 1.10 -
Community Violence Interventions
Community Violence Interventions*^ 1.11 3.16
Behavioral Health
Mental Health Services*^ 1.12 1.10
Substance Use Services*^ 1.13 1.11
Other
Other Public Health Services^ 1.14 1.12
Capital Investments or Physical Plant Changes to Public Facilities that respond to the COVID-19 public health emergency - 1.7
2: Negative Economic Impacts
Assistance to Households
Household Assistance: Food Programs*^ 2.1 2.1
28 Under the final rule to be used starting with April 2022 reports 29 Under the interim final rule to be used in Interim Report and January 2022 Project and Expenditure Report Coronavirus State and Local Fiscal Recovery Funds
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5 10
15 20
25 30
35 Expenditure Category EC28 Previous
EC29
Household Assistance: Rent, Mortgage, and Utility Aid*^ 2.2 2.2 Household Assistance: Cash Transfers*^ 2.3 2.3
Household Assistance: Internet Access Programs*^ 2.4 2.4 Household Assistance: Paid Sick and Medical Leave^ 2. - Household Assistance: Health Insurance*^ 2.6 -
Household Assistance: Services for Un/Unbanked*^ 2.7 -
Household Assistance: Survivor's Benefits^ 2.8 -
Unemployment Benefits or Cash Assistance to Unemployed Workers*^ 2.9 2.6 Assistance to Unemployed or Underemployed Workers (e.g. job training, subsidized employment, employment supports or incentives)*^ 2. 2.7 Healthy Childhood Environments: Child Care*^ 2.11 3.6
Healthy Childhood Environments: Home Visiting*^ 2.12 3.7 Healthy Childhood Environments: Services to Foster Youth or Families Involved in Child Welfare System*^ 2.13 3.8
Healthy Childhood Environments: Early Learning*^ 2.14 3.1 Long-term Housing Security: Affordable Housing*^ 2. 3.10 Long-term Housing Security: Services for Unhoused Persons*^ 2.16 3.11 Housing Support: Housing Vouchers and Relocation Assistance for Disproportionately Impacted Communities*^ 2.17 -
Housing Support: Other Housing Assistance*^ 2.18 3.12
Social Determinants of Health: Community Health Workers or Benefits Navigators*^ 2.19 3.14
Social Determinants of Health: Lead Remediation*^ 2. 3.15 Medical Facilities for Disproportionately Impacted Communities^ 2.21 - Strong Healthy Communities: Neighborhood Features that Promote Health and Safety^ 2.22 -
Strong Healthy Communities: Demolition and Rehabilitation of Properties^ 2.23 -
Addressing Educational Disparities: Aid to High-Poverty Districts^ 2.24 3.2 Addressing Educational Disparities: Academic, Social, and Emotional Services*^ 2. 3.3
Addressing Educational Disparities: Mental Health Services*^ 2.26 3.4 Addressing Impacts of Lost Instructional Time^ 2.27 -
Contributions to UI Trust Funds^ 2.28 2.8
Assistance to Small Businesses
Loans or Grants to Mitigate Financial Hardship^ 2.29 2.9 Technical Assistance, Counseling, or Business Planning*^ 2.
Rehabilitation of Commercial Properties or Other Improvements^ 2.31 - Business Incubators and Start-Up or Expansion Assistance*^ 2.32 Enhanced Support to Microbusinesses*^ 2.33
Assistance to Non-Profits
Assistance to Impacted Nonprofit Organizations (Impacted or Disproportionately Impacted)^ 2.34 2.10
Aid to Impacted Industries
Aid to Tourism, Travel, or Hospitality^ 2. 2.11
Aid to Other Impacted Industries^ 2.36 2.12
Other
Economic Impact Assistance: Other*^ 2.37 2.13
Household Assistance: Eviction Prevention*^ - 2.5
Education Assistance: Other*^ - 3.5
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Expenditure Category EC28 Previous
EC29
Healthy Childhood Environments: Other*^ - 3.9
Social Determinants of Health: Other*^ - 3.13
3: Public Health-Negative Economic Impact: Public Sector Capacity General Provisions
Public Sector Workforce: Payroll and Benefits for Public Health, Public Safety, or Human Services Workers 3.1 1.9
Public Sector Workforce: Rehiring Public Sector Staff 3.2 2.14 Public Sector Workforce: Other 3.3 -
Public Sector Capacity: Effective Service Delivery 3.4 7.2 Public Sector Capacity: Administrative Needs 3.5 -
4: Premium Pay
Public Sector Employees 4.1 4.1
Private Sector: Grants to Other Employers 4.2 4.2
5: Infrastructure
Water and Sewer
Clean Water: Centralized Wastewater Treatment 5.1 5.1
Clean Water: Centralized Wastewater Collection and Conveyance 5.2 5.2 Clean Water: Decentralized Wastewater 5.3 5.3
Clean Water: Combined Sewer Overflows 5.4 5.4
Clean Water: Other Sewer Infrastructure 5.5 5.5
Clean Water: Stormwater 5.6 5.6
Clean Water: Energy Conservation 5.7 5.7
Clean Water: Water Conservation 5.8 5.8
Clean Water: Nonpoint Source 5.9 5.9
Drinking water: Treatment 5.10 5.10
Drinking water: Transmission & Distribution 5.11 5.11
Drinking water: Lead Remediation, including in Schools and Daycares 5.12 5.12 Drinking water: Source 5.13 5.13
Drinking water: Storage 5.14 5.14
Drinking water: Other water infrastructure 5.15 5.15
Water and Sewer: Private Wells 5.16 -
Water and Sewer: IIJA Bureau of Reclamation Match 5.17 - Water and Sewer: Other 5.18 -
Broadband
Broadband: “Last Mile” projects 5.19 5.16
Broadband: IIJA Match 5.20 -
Broadband: Other projects 5.21 5.17
6: Revenue Replacement
Provision of Government Services 6.1 6.1
Non-federal Match for Other Federal Programs 6.2 -
7: Administrative
Administrative Expenses 7.1 7.1
Transfers to Other Units of Government 7.2 7.3
Transfers to Non-entitlement Units (States and territories only) - 7.4 Coronavirus State and Local Fiscal Recovery Funds
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Treasury has prepared the additional guidance below to support recipients in implementing the new expenditure categories. This table includes only those previous expenditure categories that are changing under the new structure, aligned with the final rule.
January 2022 Expenditure Categories April 2022 Guidance 1: Public Health
1.7 Capital Investments or Physical Plant Changes EC removed, capital expenditures can be to Public Facilities that respond to the COVID- designated in any relevant PH-NEI EC 19 public health emergency (e.g., new hospital wing would be tracked under EC 1.4)
1.8 Other COVID-19 Public Health Expenses EC is 1.7
(including Communications, Enforcement,
Isolation/Quarantine)
1.9 Payroll Costs for Public Health, Safety, and EC is 3.1 Other Public Sector Staff Responding to
COVID-19
1.10 Mental Health Services* EC is 1.12
1.11 Substance Use Services* EC is 1.13
1.12 Other Public Health Services EC is 1.14
2: Negative Economic Impacts
2.5 Household Assistance: Eviction Prevention EC is now included as part of 2.2
2.6 Unemployment Benefits or Cash Assistance to EC is 2.9 Unemployed Workers*
2.7 Job Training Assistance (e.g., Sectoral job- EC is 2.10 training, Subsidized Employment, Employment
Supports or Incentives)*^
2.8 Contributions to UI Trust Funds EC is 2.28
2.9 Small Business Economic Assistance If public-health related (e.g., providing (General)*^ rapid tests for small businesses), EC is
1.8; if related to negative economic
impact eligible use (e.g., grants, technical
assistance, rehabilitation, incubators, or
microbusinesses), EC is 2.29-2.33
2.10 Aid to Nonprofit Organizations* If public-health related (e.g., providing rapid tests for non-profits), EC is 1.9; if
related to negative economic impact (e.g.,
grants to stabilize non-profit budget), EC
is 2.34
2.11 Aid to Tourism, Travel, or Hospitality EC is 2.35
2.12 Aid to Other Impacted Industries EC is 2.36
2.13 Other Economic Support*^ EC is 2.37, re-named Other Economic Impact
2.14 Rehiring Public Sector Staff EC is 3.2
3: Services to Disproportionately Impacted Communities
3.1 Education Assistance: Early Learning*^ EC is 2.14
3.2 Education Assistance: Aid to High-Poverty EC is 2.24 Districts ^
3.3 Education Assistance: Academic Services*^ EC is 2.25, social and emotional services will now be tracked under this EC
3.4 Education Assistance: Social, Emotional, and
Mental Health Services*^
EC is 2.26, if social and emotional
services, EC is 2.25;
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January 2022 Expenditure Categories April 2022 Guidance
3.5 Education Assistance: Other*^ EC is 2.37, collected under Other Economic Impact
3.6 Healthy Childhood Environments: Child Care*^ EC is 2.11
3.7 Healthy Childhood Environments: Home
Visiting*^
EC is 2.12
3.8 Healthy Childhood Environments: Services to
Foster Youth or Families Involved in Child
Welfare System*^
EC is 2.13
3.9 Healthy Childhood Environments: Other*^ EC is 2.37, collected under Other Economic Impact
3.10 Housing Support: Affordable Housing*^ EC is 2.15
3.11 Housing Support: Services for Unhoused
Persons*^
EC is 2.16
3.12 Housing Support: Other Housing Assistance*^ EC is 2.18
3.13 Social Determinants of Health: Other*^ EC is 2.37, collected under Other Economic Impact
3.14 Social Determinants of Health: Community
Health Workers or Benefits Navigators*^
EC is 2.19
3.15 Social Determinants of Health: Lead
Remediation^
EC is 2.20
3.16 Social Determinants of Health: Community
Violence Interventions*^
EC is 1.11
5: Infrastructure
5.16 Broadband: “Last Mile” projects EC is 5.19
5.17 Broadband: Other projects EC is 5.20
7: Administrative
7.2 Evaluation and Data Analysis EC is 3.4 and has been renamed Effective Service Delivery
7.3 Transfers to Other Units of Government EC is 7.2
7.4 Transfers to Non-entitlement Units (States and
territories only)
To be separately reported as part of
NEU/Non-UGLG module. Refer to Part 2
Section D.
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Appendix 2: Evidenced-Based Intervention Additional Information What is evidence-based?
For the purposes of the SLFRF, with the exception of investments in educational services (see additional information below), evidence-based refers to interventions with strong or moderate evidence as defined below:
Strong evidence means that the evidence base can support causal conclusions for the specific program proposed by the applicant with the highest level of confidence. This consists of one or more well-designed and well-implemented experimental studies conducted on the proposed program with positive findings on one or more intended outcomes.
Moderate evidence means that there is a reasonably developed evidence base that can support causal conclusions. The evidence base consists of one or more quasi-experimental studies with positive findings on one or more intended outcomes OR two or more non-experimental studies with positive findings on one or more intended outcomes. Examples of research that meet the standards include: well-designed and well-implemented quasi-experimental studies that compare outcomes between the group receiving the intervention and a matched comparison group (i.e., a similar population that does not receive the intervention).
Preliminary evidence means that the evidence base can support conclusions about the program’s contribution to observed outcomes. The evidence base consists of at least one non-experimental study. A study that demonstrates improvement in program beneficiaries over time on one or more intended outcomes OR an implementation (process evaluation) study used to learn about and improve program operations would constitute preliminary evidence. Examples of research that meet the standards include: (1) outcome studies that track program beneficiaries through a service pipeline and measure beneficiaries’ responses at the end of the program; and (2) pre- and post-test research that determines whether beneficiaries have improved on an intended outcome.
For investments in educational services, "evidence-based", consistent with the American Rescue Plan Act, has the meaning in section 8101(21) of the Elementary and Secondary Education Act of 1965, as amended (20 U.S.C. 6301 et seq.). Please see page 16 of this Frequently Asked Questions resource on the Department of Education's Elementary and Secondary School Emergency Relief Programs and Governor's Emergency Education Relief Programs for more information.
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Appendix 3: Expenditure Categories aligned with the Interim Final Rule 1: Public Health
1.1 COVID-19 Vaccination ^
1.2 COVID-19 Testing ^
1.3 COVID-19 Contact Tracing
1.4 Prevention in Congregate Settings (Nursing Homes, Prisons/Jails, Dense Work Sites, Schools, etc.)*
1.5 Personal Protective Equipment
1.6 Medical Expenses (including Alternative Care Facilities)
1.7 Capital Investments or Physical Plant Changes to Public Facilities that respond to the COVID-19 public health emergency
1.8 Other COVID-19 Public Health Expenses (including Communications, Enforcement, Isolation/Quarantine)
1.9 Payroll Costs for Public Health, Safety, and Other Public Sector Staff Responding to COVID-19
1.10 Mental Health Services*
1.11 Substance Use Services*
1.12 Other Public Health Services
2: Negative Economic Impacts
2.1 Household Assistance: Food Programs* ^
2.2 Household Assistance: Rent, Mortgage, and Utility Aid* ^
2.3 Household Assistance: Cash Transfers* ^
2.4 Household Assistance: Internet Access Programs* ^
2.5 Household Assistance: Eviction Prevention* ^
2.6 Unemployment Benefits or Cash Assistance to Unemployed Workers*
2.7 Job Training Assistance (e.g., Sectoral job-training, Subsidized Employment, Employment Supports or Incentives)* ^
2.8 Contributions to UI Trust Funds
2.9 Small Business Economic Assistance (General)* ^
2.10 Aid to Nonprofit Organizations*
2.11 Aid to Tourism, Travel, or Hospitality
2.12 Aid to Other Impacted Industries
2.13 Other Economic Support* ^
2.14 Rehiring Public Sector Staff
3: Services to Disproportionately Impacted Communities
3.1 Education Assistance: Early Learning* ^
3.2 Education Assistance: Aid to High-Poverty Districts ^
3.3 Education Assistance: Academic Services* ^
3.4 Education Assistance: Social, Emotional, and Mental Health Services* ^
3.5 Education Assistance: Other* ^
3.6 Healthy Childhood Environments: Child Care* ^
3.7 Healthy Childhood Environments: Home Visiting* ^
3.8 Healthy Childhood Environments: Services to Foster Youth or Families Involved in Child Welfare System* ^
3.9 Healthy Childhood Environments: Other* ^
3.10 Housing Support: Affordable Housing* ^
3.11 Housing Support: Services for Unhoused Persons* ^
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3.12 Housing Support: Other Housing Assistance* ^
3.13 Social Determinants of Health: Other* ^
3.14 Social Determinants of Health: Community Health Workers or Benefits Navigators* ^
3.15 Social Determinants of Health: Lead Remediation ^
3.16 Social Determinants of Health: Community Violence Interventions* ^ 4: Premium Pay
4.1 Public Sector Employees
4.2 Private Sector: Grants to Other Employers
5: Infrastructure
5.1 Clean Water: Centralized Wastewater Treatment
5.2 Clean Water: Centralized Wastewater Collection and Conveyance
5.3 Clean Water: Decentralized Wastewater
5.4 Clean Water: Combined Sewer Overflows
5.5 Clean Water: Other Sewer Infrastructure
5.6 Clean Water: Stormwater
5.7 Clean Water: Energy Conservation
5.8 Clean Water: Water Conservation
5.9 Clean Water: Nonpoint Source
5.10 Drinking water: Treatment
5.11 Drinking water: Transmission & Distribution
5.12 Drinking water: Transmission & Distribution: Lead Remediation
5.13 Drinking water: Source
5.14 Drinking water: Storage
5.15 Drinking water: Other water infrastructure
5.16 Broadband: “Last Mile” projects
5.17 Broadband: Other projects
6: Revenue Replacement
6.1 Provision of Government Services
7: Administrative
7.1 Administrative Expenses
7.2 Evaluation and Data Analysis
7.3 Transfers to Other Units of Government
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Revision Log
Version Date Published Summary of changes
1.0 June 17, 2021 Initial publication
1.1 June 24, 2021 Pg. 12, removed references to “summary” level with respect to reporting by Expenditure Categories in the
Interim Report to avoid confusion.
Pg. 13, revised the coverage period end date for the
Interim Report from June 30, 2021 to July 31, 2021
to align with the IFR.
Pg. 13, removed references to “summary” level with
respect to reporting by Expenditure Categories in the
Interim Report to avoid confusion.
Pg. 31, removed references to “summary level” with
respect to Expenditure Categories in Appendix 1 to
avoid confusion.
1.1 September 30,
2021
Announced the extension in the Project and
Expenditure Report submission date, originally due
on October 31, 2021.
2.0 November 5, 2021 Updated Subrecipient Monitoring section to clarify beneficiaries and recipients.
Updated references to Interim Final Rule comment
period as comment period is closed.
Updated reporting tiers, thresholds and timelines in
Part 2 Table 2, Reporting Requirements by recipient
type, as well as Part 2 A and Part 2 B.
Updated reporting periods for Interim Report and
Project and Expenditure reports.
Added concept of Adopted Budget to Project and
Expenditure Report data fields.
Noted phase in of Required Programmatic Data in
the Project and Expenditure Report.
Removed certain data fields from the Ineligible
Activities: Tax Offset Provision under the Recovery
Plan.
Separated reporting of NEU Distributions (for States
and territories) from the Interim Report and Project
and Expenditure Reports as information will be
provided on an ongoing basis.
2.1 November 15, 2021 Updated pages 9 and 11 to note that civil rights certification is not applicable to Tribal Governments.
3.0 February 28, 2022 Updated to incorporate reporting updates under the final rule
4.0 June 10, 2022 Updated Recovery Plan guidance to incorporate minor revisions
Updated language around certain data fields that
were required for April 2022 reporting
Updated data fields for Ineligible Activities: Tax
Offset Provision for the Project and Expenditure
report
Updated Broadband data fields
4.1 June 17, 2022 Updated clerical errors in Ineligible Activities: Tax Offset Provision
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
50 DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
4.2 August 15, 2022 Updated to clarify resources for Uniform Guidance applicability and add a reference to an alternative to
the Single Audit available for eligible recipients
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
51 DocuSign Envelope ID: 0AC2BD18-B0D6-4863-A2B1-2EDE49A14B6F DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE
THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.
INSURER(S) AFFORDING COVERAGE
INSURER F :
INSURER E :
INSURER D :
INSURER C :
INSURER B :
INSURER A :
NAIC #
NAME:
CONTACT
(A/C, No):
FAX
E-MAIL
ADDRESS:
PRODUCER
(A/C, No, Ext):
PHONE
INSURED
REVISION NUMBER:
CERTIFICATE NUMBER:
COVERAGES
IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed.
If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS
CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.
OTHER:
(Per accident)
(Ea accident)
$
$
N / A
SUBR
WVD
ADDL
INSD
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS
CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. $
$
$
$
PROPERTY DAMAGE
BODILY INJURY (Per accident)
BODILY INJURY (Per person)
COMBINED SINGLE LIMIT
AUTOS ONLY
AUTOS
AUTOS ONLY
NON-OWNED
SCHEDULED
OWNED
ANY AUTO
AUTOMOBILE LIABILITY
Y / N
WORKERS COMPENSATION
AND EMPLOYERS' LIABILITY
OFFICER/MEMBER EXCLUDED?
(Mandatory in NH)
DESCRIPTION OF OPERATIONS below
If yes, describe under
ANY PROPRIETOR/PARTNER/EXECUTIVE
$
$
$
E.L. DISEASE - POLICY LIMIT
E.L. DISEASE - EA EMPLOYEE
E.L. EACH ACCIDENT
ER
OTH-
STATUTE
PER
LIMITS
(MM/DD/YYYY)
POLICY EXP
(MM/DD/YYYY)
POLICY EFF
POLICY NUMBER
TYPE OF INSURANCE
LTR
INSR
DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required)
EXCESS LIAB
UMBRELLA LIAB
$
EACH OCCURRENCE
$
AGGREGATE
$
OCCUR
CLAIMS-MADE
DED
RETENTION
$
$
PRODUCTS - COMP/OP AGG
$
GENERAL AGGREGATE
$
PERSONAL & ADV INJURY
$
MED EXP (Any one person)
$
EACH OCCURRENCE
DAMAGE TO RENTED
$
PREMISES (Ea occurrence)
COMMERCIAL GENERAL LIABILITY
CLAIMS-MADE
OCCUR
GEN'L AGGREGATE LIMIT APPLIES PER:
POLICY
PRO-
JECT
LOC
CERTIFICATE OF LIABILITY INSURANCE
DATE (MM/DD/YYYY)
CANCELLATION
AUTHORIZED REPRESENTATIVE
ACORD 25 (2016/03)
© 1988-2015 ACORD CORPORATION. All rights reserved.
CERTIFICATE HOLDER
The ACORD name and logo are registered marks of ACORD
HIRED
AUTOS ONLY
06/16/2022
Limitless
Insurance
Solutions
Inc.
840
Hinckley
Rd
Suite
127
Burlingame
CA
94010
The
Village
of
Love
Foundation
490
43rd
Street
Alameda
CA
94501
Eugene
Kharakh
650-259-7516
415-276-3780
[email protected]
Scottsdale
Insurance
Company
State
Compensation
Insurance
Fund
A
✔
✔
✔
1,000,000
100,000
CPS7600854
06/15/2022
06/15/2023
5,000
1,000,000
2,000,000
2,000
B
Y
9322131-22
08/02/2022
08/02/2023
1,000,000
1,000,000
1,000,000
Each
Occurrence
$1,000,000
Aggregate
$2,000,000
A
Professional
Liability
✔
CPS7600854
06/15/2022
06/15/2023
Location:2407
Dana
Street
Berkeley
CA
94704
Insured's
Copy
Eugene
Kharakh
06/15/2022
Produced
using
Forms
Boss
Web
software.
www.FormsBoss.com;
ý
Impressive
Publishing
800-208-1977
DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF 8/31/2022
DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF DocuSign Envelope ID: 826A2FDC-B2C2-4AC0-BCC5-467BCA88DDEF