Ione City Council
August 27, 2025

OF
TONE

CITY OF IONE
IOVE, (4 95640)

ALIFORNIA
SPECIAL MEETING STARTS AT 6:00 PM
Mayor Stacy Rhoades
Vice Mayor Jody Maita
Councilmember Dominic Atlan
Councilmember Alison LaFayne
Councilmember Jack Mitchell
AT 1 E. MAIN STREET, IONE, CA 95640

AND VIA ZOOM
https://zoom.us/j/2351961316?pwd=d31WTW0zbVJLblpQNXBDQWtpZkRyUT09 Meeting ID: 235 196 1316
Passcode: 95640
Wednesday, August 27, 2025
A. CALL TO ORDER
B. ROLL CALL
C. PLEDGE OF ALLEGIANCE
D. APPROVAL OF AGENDA
E. PUBLIC COMMENT: EACH SPEAKER IS LIMITED TO 4 MINUTES NOTE: This is the time for members of the public who wish to be heard on matters that do not appear on the Agenda. Persons may address the City Council at this time on any subject within the jurisdiction of the lone City Council.

F. BUDGET WORKSHOP:

1. Audit Update
a. Attachment - Email

2. Discussion - Fiscal Year 2024/2025 Budget/Actuals

3. Councilmember Atlan Fund Balance Questions
a. Attachment - Questions/Answers

4. ARPA Update
Attachments:
• ARPA - Compliance and Reporting Guidance
IONE

CITT OF IONE
IONE, C4 95640)

AUFORNI

5. Councilmember LaFayne Budget Questions
a. Attachment - Questions/Answers

6. Fiscal Year 2025-2026 Budget Package
a. Budget by Department
b. Summary Sheet
c. Salary Schedule
d. Interfund Loan
G. ADJOURNMENT
Item F. l. a.

From: Finance <[email protected]>
Sent: Thursday, August 14, 2025 5:02 PM
To: Brian Nash <[email protected]> k
Cc: Jane Wright<[email protected]>; David Chiaravalloti < [email protected]> Subject: Audit Update
Good Afternoon Brian,
It is that time again. I have an upcoming council meeting and the council is requesting an audit update.

Do you have an idea of how close we are to wrapping the 20-21 audit? Best Regards,
Andrea Bonham
Interim Finance Manager
City of lone
1 East Main Street
lone, CA 95640
Phone: 209 274-2412 xt 103
email: [email protected]
From: Brian Nash <[email protected]>
Sent: Thursday, August 14, 2025 5:08 PM
To: Finance <[email protected]>
Cc: Jane Wright <[email protected]»; David Chiaravalloti < [email protected]> Subject: RE: Audit Update
I should be working on it late during the week of the 25th and likely will not be able to finish my review that week and it will carry over to the first week of September.

Brian N. Nash, CPA
Partner
Richardson & Company, LLP
Phone: (916) 564-8727, Ext 226
Fax: (916) 564-8728
about:blank 1/2
Item F.3.a.

Councilman Atlan Questions:

In the fund balance list there are funds missing, one of them being ARPA 5119. Here are some more by number. 4211, 5117, 7112, 7113,7114, there are many more. Or do you only list what you are pulling from in the budget?
The budget reflects the accounts that are being used. A fund balance worksheet will be included in the final budget packet that will show all funds and balances.

Who decides on what funds to pull from?
The budget is a collaborative effort between the City Council, City Manager, The Finance Department and City Department Heads.

How does the WWTP 3111 have such a large variance between cash and fund balance $90k vs $11 million!
Fund balance includes capital assets
13+ million in assets (land, assets)
Less Liabilities (I bank loan
A cash balance is a liquid cash amount and a fund balance is an amount that includes pending income and liabilities. Or do I have this understanding wrong here at the city? The cash balance is the cash on hand
The fund balance includes the prior year's fund balance in addition to the current years revenue over expenses (profit & Loss)
Is the $1.2 million "bridge fund" in with the 9518 traffic MIT fund? That is correct
Shouldn't the fund balances also reflect the interfund loans? Yes, advances to and from other funds are reflected in the fund balances.

Item F.4.a.

Compliance and
Reporting Guidance
State and Local Fiscal Recovery Funds
April 29 2025
1789 l'ersion: 10.0
U.S. DEPARTMENT OF THE TREASURY
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 2021 interim final rule ("2021 |FR") describing eligible and ineligible uses of SLFRF, as well as other program requirements. The initial versions of this Compliance and Reporting guidance reflected the 2021 IF and its eligible use categories. On January 6, 2022, the U.S. Department of the Treasury ("Treasury") adopted the 2022 final rule implementing the SLFRF program. The 2022 final rule became effective on April 1, 2022. Prior to the 2022 final rule effective date, the 2021 IF remained in effect; funds used consistently with the 2021 IFR while it was in effect were in compliance with the SLFF program. However, recipients could choose to take advantage of the 2022 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 2021 IF and the 2022 final rule.

On December 29, 2022, the Consolidated Appropriations Act, 2023 was enacted, amending the SLFRF program to provide additional flexibility for recipients to use SLFRF funds for three new eligible use categories. The 2023 interim final rule ("2023 FR") was published in the federal register on September 20, 2023. The 2023 IF became effective upon publication.

In November 2023, Treasury issued an interim final rule (the "Obligation FR") to amend the definition of "obligation" at 31 CFR 35.3 and to provide related clarifications. The Obligation FR was published in the federal register on November 20, 2023. The Obligation IF became effective upon publication.

Treasury published additional guidance clarifying the provisions of the Obligation IF on March 29, To support recipients in complying with the 2022 final rule, the 2023 FR, and the Obligation IFR, this reporting guidance reflects the 2022 final rule, the 2023 FR, the Obligation FR, and subsequent guidance provided in FAQs. This guidance provides additional detail and clarification for each recipient's compliance and reporting responsibilities under the SLFRF program and should be read 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.

Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
2 U.S. DEPARTMENT OF THE TREASURY
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 2022 Final Rule, 2023 FR, and Obligation IFR P. 5 D. Uniform Guidance (2 CFR Part 200). P. 9
E. Award Terms and Conditions... P. 15
Part 2: Reporting Requirements
This section provides information on the reporting requirements for the SLFRF program.

A. Interim Report... P. 19
B. Project and Expenditure Report..... P. 20
C. Recovery Plan Performance Report. P. 46
Appendix 1: Expenditure Categories..... P. 54
Appendix 2: Evidenced-Based Intervention Additional Information.. P. 61 Appendix 3: Expenditure Categories under the 2021 Interim Final Rule... P. 62 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
3 US. DEPARTMENT OF THE TREASURY
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 2021 IFR, 2022 final rule, 2023 IFR, Obligation IFR, other applicable federal statutes and 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;
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 seven statutory categories:

1. To respond to the COVID-19 public health emergency or its negative economic impacts; 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 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;

4. To make necessary investments in water, sewer, or broadband infrastructure;

5. To provide emergency relief from natural disasters or the negative economic impacts of natural 1 The SLFRF rule defines "COVID-19 public health emergency" as "the period beginning on January 27, 2020 and lasting until the termination of the national emergency concerning the COVID-19 outbreak declared oursuant to the National Emergencies Act." See 31 CFR 35.3. As discussed in FAQ 4.11, following the termination of the National Emergency on April 10, 2023, recipients generally may continue to make investments using their SLFRF funds without changes, with the exception of projects in the premium pay eligible use category. Please refer to FAQ 4.11 for more information.

Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
4 U.S. DEPARTMENT OF THE TREASURY
disasters;

6. For projects eligible under the 26 surface transportation programs specified in the 2023 CAA (Surface Transportation projects); or

7. For projects eligible under Title I of the Housing and Community Development Act of 1974 (Title I projects).

In addition, sections 602(c)(4) and 603(c)(5) of the Social Security Act, as amended by the Infrastructure Investment and Jobs Act, provide that SLFRF funds may be used for an authorized Bureau of Reclamation project for purposes of satisfying any non-Federal matching requirement required for the project.

Treasury adopted the 2021 FR in May 2021 and the 2022 final rule on January 6, 2022 to implement the first four eligible use categories and other restrictions on the use of funds under the SLFRF program. The 2022 final rule took effect on April 1, 2022, and the 2021 IF remained in effect until that time, although recipients could choose to take advantage of the 2022 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 2021 FR and the 2022 final rule.

On December 29, 2022, the Consolidated Appropriations Act, 2023 was enacted, amending the SLFRF program to provide additional flexibility for recipients to use SLFRF funds for three new eligible use categories. The 2023 IFR was published in the Federal Register on September 20, 2023 and became effective upon publication. The Obligation IFR was published in the Federal Register on November 20, 2023 and became effective upon publication.

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 2022 Final Rule, 2023 IFR, and Obligation IFR Treasury's 2022 final rule, 2023 FR, and Obligation FR detail recipients' compliance responsibilities and provide 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 seven 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 subrecipients' or beneficiaries' eligibility, and must monitor subrecipients' use of SLFRF award funds.

To help recipients build a greater understanding of eligible uses, Treasury's 2022 final rule and 2023 IFR establish frameworks for determining whether a specific project would be eligible under the SLFRF program, including some helpful definitions. For example, Treasury's 2022 final rule • A framework for determining whether a project responds to the COVID-19 public healt emergency or its negative economic impacts
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
5 U.S. DEPARTMENT OF THE TREASURY
• 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 • 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;
• A framework for determining how to provide emergency relief from a natural disaster; • Three pathways for using SLFRF funds for Surface Transportation projects; and • A list of eligible Title I projects by reference to the activities that are eligible under the Community Development Block Program.

Treasury's 2022 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 2022 final rule for more information on these restrictions and to the 2023 IFR for how these restrictions apply to the eligible uses added by the Consolidated Appropriations Act, 2023.

Treasury's 2022 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 2022 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. Treasury's 2023 IFR outlines that under the Surface Transportation projects eligible use category, recipients may use SLFRF funds to satisfy non-federal cost share requirements for certain programs under Pathway Three. In addition, under the Title I projects eligible use category, recipients may use SLFRF funds to satisfy the non-federal share requirements of a federal financial assistance program in support of activities that would be eligible under the CDBG and ICDBG programs.

SLFRF funds beyond those that are available under the circumstances described above 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.

Treasury's 2023 FR describes the additional statutory restrictions that apply to the Surface Transportation projects and Title | projects eligible use categories. First, the total amount of SLFRF Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
6 U.S. DEPARTMENT OF THE TREASURY
funds that a recipient may use for Surface Transportation projects and Title I projects, taken together, cannot exceed the greater of $10 million and 30% of a recipient's SLFRF allocation. , recipients using SLFRF funds for Surface Transportation projects and Title I projects must supplement, and not supplant, other federal, state, territorial, Tribal, and local government funds (as applicable) otherwise available for such uses. For the Surface Transportation projects eligible use category, recipients using funds for projects eligible for Urbanized Formula Grants, Fixed Guideway Capital Investment Grants, Formula Grants for Rural Areas, State of Good Repair Grants, or Grants for Buses and Bus Facilities may not use SLFRF funds for operating expenses of these projects.

2. Eligible Costs Timeframe. For eligible use categories described in the 2022 final rule, 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 incurred for projects by the recipient State, territorial, local, or Tribal government prior to March 3, 2021 are not eligible, as provided for in Treasury's 2022 final rule.

For eligible use categories described in the 2023 IFR, recipients may use SLFRF funds for the three new eligible uses for costs incurred beginning December 29, 2022. Consistent with the existing eligible uses, recipients were required to obligate SLFRF funds for the new eligible uses by December 31, 2024. Recipients must expend SLFRF funds obligated to provide emergency relief from natural disasters by December 31, 2026. Recipients must expend SLFRF funds obligated for Surface Transportation projects and Title | projects by September 30, 2026. Costs for projects described in the 2023 FR that are incurred by the recipient State, territorial, local, or Tribal government prior to December 29, 2022 are not eligible under these three eligible use categories.

Recipients may, in certain circumstances, use SLFRF award funds for the eligible use categories described in Treasury's 2022 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 during 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. As with all other eligible uses, funds expended under the revenue loss eligible use category are subject to the obligation requirements. See FAQ 17.15.
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 not incurred by the recipient prior to March 3, 2021.

Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
U.S. DEPARTMENT OF THE TREASURY
Any funds not obligated for eligible uses by December 31, 2024 must be returned to Treasury.

Any funds not expended for eligible uses by the timelines above, including any funds that have been provided to subrecipients but not fully expended under subawards, must be returned to Treasury. As previously provided in 31 CFR 35.5(c) and FAQ 17.5, recipients may expend funds to cover administrative closeout costs until the final Project & Expenditure Report is due on April 30, 2027 (120 calendar days after the end of the period of performance). Other than such administrative closeout costs, recipients may not continue to expend funds beyond the period of performance.

For the purposes of determining expenditure eligibility, "incurred" means the recipient has incurred an obligation. See 31 CFR 35.3 and 35.5(b). Prior to submitting the report covering the fourth quarter of 2024 (in the case of quarterly reporters) or the report covering the period from April 1, 2024 to March 31, 2025 (in the case of annual reporters), recipients must acknowledge that all funds not reported as obligated by December 31, 2024, as reflected in that report, must be returned to Treasury.

As discussed in FAQ 17.19, after the December 31, 2024 obligation deadline, recipients may have excess funds that were obligated as of the deadline but ultimately not expended on an eligible activity. While recipients may not incur new obligations for the use of SLFRF funds after December 31, 2024, recipients may reclassify SLFRF funds from a reported activity to another project that would be eligible under the program rules (including the requirement that the recipient incurred an obligation for the project by December 31, 2024), regardless of whether those projects) were reported to Treasury by the obligation deadline. The examples provided in FAQ 17.19 are illustrative cases of the situations in which recipients may have excess funds that were obligated as of the deadline but ultimately not expended on an eligible activity and are not exhaustive.

In reports submitted after the Project & Expenditure Report covering the period through the December 31, 2024 obligation deadline, recipients may continue to add new projects, and edit existing projects, in order to reclassify funds to projects) for which an obligation was incurred by December 31, 2024. If a recipient wishes to reclassify funds from one project to another, and the obligation requirements were satisfied for those reclassified funds, a recipient may edit the first project to reduce the amount reported as obligated and edit the latter project to increase the amount reported as obligated. For all such projects, recipients will be required to attest that they incurred the applicable obligation for the project between March 3, 2021 and December 31, 2024 for most eligible uses and between December 29, 2022 and December 31, 2024 for the eligible uses added in the 2023 FR (Emergency Relief from Natural Disasters, Surface Transportation projects, and Title I projects), as discussed in FAQ 4.5.

A recipient will not be able to report a project that reclassifies funds if the amount obligated for the project would result in the recipient's overall obligations exceeding the recipient's reported obligations as of December 31, 2024 (as reported by January 31, 2025 for quarterly reporters or April 30, 2025 for annual reporters), unless the project is funded with program income, as discussed in SLFRF FAQ 17.21 and below.

For project carried out under multi-year contracts, a recipient must have incurred the obligation for the costs funded by SLFRF in the appropriate periods (March 3, 2021 through December 31, 2024 for eligible uses in the 2022 final rule, or December 29, 2022 through December 31, 2024 for eligible uses in the 2023 FR). If the term of a multi-year contract extends beyond the end of the SLFRF period of performance, the recipient may not use SLFRF funds to cover costs after the applicable expenditure deadline and should be prepared to use other financing.

As discussed in FAQ 13.1, all SLFRF projects must follow the requirements for Cost Principles in the Uniform Guidance (2 CFR Part 200, Subpart E), except for projects under the Revenue Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
8 U.S. DEPARTMENT OF THE TREASURY
Loss Eligible Use category, for which only a subset of the Cost Principles apply, as described in FAQ 13.15

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 2022 final rule, 2023 FR, Obligation IFR, and Part 2 of.this guidance provide more detail around SLFRF reporting requirements.

4. Expenditure Categories. Treasury's 2022 final rule provides 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 recovery. As such, recipients report on a broad set of eligible uses and associated Expenditure Categories (EC"), which began with the April 2022 Project and Expenditure Report. Appendix 1 includes the ECs, as well as a reference to previous ECs used for reporting under the 2021 IFR.

The 2023 FR implements the amendments to the SLFRF program made by the Consolidated Appropriations Act, 2023, which provides additional flexibility for recipients to use SLFRF funds to respond to natural disasters, build critical infrastructure, and support community development The additional ECs associated with the 2023 FR began with the October 2023 Project and Expenditure Report. These ECs also may be found in Appendix 1.

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 at 2 CFR Part 200 that were in effect when a recipient entered into the award terms and conditions, unless projects. Additional details about applicability of certain provisions of the Uniform Guidance may be : SLERE 2522 fince wist SLFRF Assistance Listing;
• SLFRF FAQs, including FAQ 4.9, 10.1, and Section 13; and SLFRF 2023 IFR
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
U.S. DEPARTMENT OF THE TREASURY
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 2022 final rule, 2023 IFR, Obligation IFR, SLFRF FAQs, and the recipient's Award Terms and Conditions, to determine and record eligible uses of SLFRF funds. Per 2 CFR 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 FAQ 13.15, only a subset of the Butom out and coumar, Plead 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 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.

Treasury's 2023 FR outlines that under the Surface Transportation projects eligible use category, recipients may use SLFRF funds to satisfy non-federal cost share requirements for certain programs under Pathway Three. In addition, under the Title I projects eligible use category, recipients may use SLFRF funds to satisfy the non-federal share requirements of a federal financial assistance program in support of activities that would be eligible under the CDBG and ICDBG programs.

SLFRF funds beyond those that are available under the circumstances described above 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 2022 final rule for further details if they seek to utilize SLFRF funds as a match for these projects.

Treasury's 2022 final rule, 2023 FR, 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 Coronavirus State and Local Fiscal Recovery Funds
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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.? 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 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. 34 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). Both direct and indirect costs may be obligated via a subaward, contract, or similar transaction that requires payment, including an interagency agreement that meets the requirements described in FAQ 17.6. 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 2022 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 and Unique Entity Identifier Requirements. Under the SLFRF program, recipients are responsible for ensuring that award funds are used for eligible purposes. Accordingly, 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/o subrecipients. Your organization, and if applicable, the subrecipients) administering a program n behalf of your organization, will need to develop and maintain procedures for obtainin formation evidencing a given beneficiary's, subrecipient's, or contractor's eligibility, includin ensuring subrecipients and contractors are in good standing in accordance with 2 CFR 200.214 and 2 CFR Part 200, Appendix II, paragraph (H).

Further, recipients and subrecipients are required to obtain a valid Unique Entity Identifier (UEI), which is assigned by SAM.gov. Pursuant to the award term regarding 2 CFR Part 25, Appendix A. which is incorporated by reference in the SLFRF Financial Assistance Agreement, recipients Recipients also may use SLFRF funds directly for administrative costs to improve the design and executio of programs responding to the COVID-19 pandemic and to administer or improve the efficacy of program addressing the public health emergency or its negative economic impacts. 31 CFR 35.6(b)(3)(i)(E)(3). 32 CFR 200.413 Direct Costs.
4 2 CFR 200.414 Indirect Costs.

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are required to maintain current information in SAM.gov for the duration of the period of performance of the SLFRF award. A recipient may not make a subaward to a subrecipient unless that subrecipient has obtained and provided to the recipient a UEl. Subrecipients are not required to complete full SAM.gov registration to obtain a UEl. A UEl is not required with respect to beneficiaries and contractors. Implementing risk-based due diligence for eligibility determinations is a best practice to augment your organization's existing controls.

As discussed in item 11 below, recipients may obligate SLFRF funds by entering into an interagency agreement with a unit of government, and may choose to treat that unit of government as a subrecipient. If a recipient chooses to treat the counterparty to the interagency agreement as a subrecipient, then the recipient must also provide a UEl for that entity. If a recipient chooses to treat the counterparty as a part of the recipient government, the recipient is not required to provide a UEI for that entity.

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 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 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. For eligible uses under the 2022 final rule, 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 31, 2026. For eligible uses under the 2023 FR, recipients may use SLFRF funds for costs incurred beginning December 29, 2022. Consistent with the existing eligible uses, recipients must obligate SLFRF funds for the new eligible uses by December 31, 2024. Recipients must expend SLFRF funds obligated to provide emergency relief from natural disasters by December 31, 2026. Recipients must expend SLFRF funds obligated for Surface Transportation projects and Title I projects by September 30, 2026. Any funds not expended by the applicable deadline must be returned to Treasury. As previously provided in 31 CFR 35.5(c) and FAQ 17.5, recipients may expend funds to cover administrative closeout costs until the final Project & Expenditure Report is due on April 30, 2027 (120 calendar days after the end of the period of performance). Other than such administrative closeout costs, recipients may not continue to expend funds beyond the period of performance.

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 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 FAQ 13.15's list of applicable Subpart D requirements that apply to recipients' use of funds in the revenue loss eligible use category.

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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. In addition, the Uniform Guidance at 2 CFR 200.214, 2 CFR Part 180, and Treasury's implementing regulations at 31 CFR Part 19, prohibit recipients from entering into contracts with suspended or debarred parties. The procurement standards outlined in the Uniform Guidance require an infrastructure for competitive bidding and contractor oversight, including maintaining written standards of conduct. 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.

As discussed in SLFRF FAQ 17.21, program income includes that which is earned between the December 31, 2024, obligation deadline and the end of the period of performance on December 31, 2026. Recipients may report program income earned during this period for each individual project in the Project & Expenditure Report. As with all award funds, such program income may only be used to cover an obligation that was incurred by December 31, 2024. Recipients may use such program income to cover obligation(s) in either the same project, or different projects); by inputting the applicable amounts) into the field, "Program income earned after December 31, 2024 obligated for project." Although program income is considered part of the total SLFRF award, it is accounted for separately from the recipient's initial SLFRF award, and amounts reported under these fields are not included in the tabulations of a recipient's "total cumulative obligations" and "total cumulative expenditures." Recipients will be permitted to report obligating and expending such program income even if the use of such funds would cause the total amount obligated across all projects to exceed the amount reported as of December 31, 2024.

The Uniform Guidance outlines the requirements that pertain to program income at 2 CFR 200.307. Treasury has clarified in its 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, FAQ 4.9 provides additional information about program income requirements applicable to certain types of loans, and 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 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 Coronavirus State and Local Fiscal Recovery Funds
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this guidance for a full overview of recipient reporting responsibilities.

Consolidated jurisdictions or other types of jurisdictions that received multiple SLFRF allocations (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 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 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. While there is no federal program or purpose to carry out in the same way that there is for the other SLFRF expenditure categories, these funds retain their federal character and recipients remain subject to laws and regulations applicable to Federal financial assistance programs.

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As discussed in SLFRF FAQ 17.6, Treasury considers an interagency agreement, including an agreement in the form of a memorandum of understanding, to constitute a "transaction requiring payment" similar to a contract or subaward and therefore an obligation for purposes of the SLFRF rule, if the agreement satisfies certain conditions. If a recipient has not yet provided funds to a unit of its government and would like to do so for that unit to carry out an eligible project and count as an obligation, the recipient may do so under FAQ 17.6.

If a recipient previously entered into an agreement with a unit of its government and reported that arrangement as a subaward, then the recipient may maintain that treatment or revise its reporting to reflect an interagency agreement, as long as the requirements of FAQ 17.6 are met. If the recipient is reporting the arrangement as a subaward, the recipient should note that the subrecipient monitoring and other requirements applicable to subawards at 2 CFR Part 200 continue to apply. In either case, the use of funds must be appropriately managed and overseen in accordance with the program's award terms and conditions, including the requirements at 2 CFR 200.329 or 2 CFR 200.331, as applicable.

If a recipient obligates funds via an interagency agreement with an agency, department, or part of government according to the provisions described in FAQ 17.6 or 17.23, that agency, department, or part of government may itself enter into subawards and contracts. Because the interagency agreement is considered an obligation, the obligation deadline does not apply to that agency, department, or part of government.

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.

Table 1: Internal controls best practices
Best Practice Description Example
Written policies and Formal documentation of Documented procedure for procedures recipient policies and determining worker eligibility procedures for premium pay
Written standards of Formal statement of Documented code of conduct mission, values, principles, conduct / ethics for and professional standards subcontractors
Risk-based due diligence Pre-payment validations Enhanced eligibility review conducted according to an of subrecipient with
assessed level of risk imperfect performance
history
Risk-based compliance Ongoing validations Higher degree of monitoring monitoring conducted according to an for projects that have a assessed level of risk higher risk of fraud, given
orogram characteristics
Record maintenance and Creation and storage of Storage of all subrecipien retention financial and non-financial payment information. records.

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 2022 final rule. 2023 IFR, the Obligation IFR, and other applicable federal laws anc regulations. Recipients should ensure they remain in compliance with all Award Terms and Coronavirus State and Local Fiscal Recovery Funds
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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.

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-or, for fiscal years that start on or after October 1, 2024, that expend more than $1,000,000 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. 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 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, 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 5 See flexibility provided in https://www.whitehouse.gov/wp-content/uploads/2021/03/M_21_20.pdf. 6 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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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 whal 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 19.
• 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 20. • 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 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 46.

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
Project and Recovery Plan
Tier Recipient Interim Report Expenditure Performance
Report Report
States, U.S. territories, By August 31, By January 31, By August 31, metropolitan cities and 2021 or 60 2022, and then the 2021 or 60 days counties with a days after last day of the after receiving 1 population that exceeds receiving month after the end funding, and 250,000 residents funding if of each quarter annually
funding was thereafter thereafter by
received by July 31
Metropolitan cities and October 15, Note: NEUs were
counties with a with not required to
2 population below expenditures by submit a Project
250,000 residents that category. and Expenditure
are allocated more than Report on January
$10 million in SLFRF Note: NEUS 31, 2022. The first
funding, and NEUs that were not reporting date for
are allocated more than required to NEUs was April 30,
$10 million in SLFRF submit an 2022.
funding Interim Report
Tribal Governments that
3 are allocated more than
$30 million in SLFRF
funding
Tribal Governments that By April 30, 2022
4 are allocated less than and then annually
$30 million in SLFRF thereafter
funding
Metropolitan cities and
counties with a
5 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.go/SLFRPReporting and updated Coronavirus State and Local Fiscal Recovery Funds
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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 2021 IFR.

States, U.S. territories, metropolitan cities, counties, and Tribal governments were required to submit a one-time interim report with expenditures 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 obligations® 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 6.19): Key inputs into the revenue replacement formula in the 2021 IFR and estimated revenue loss due to the COVID-19 public health emergency calculated using the formula in the 2021 FR 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 " 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). 8 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. 9 See Appendix 3 for the full Expenditure Category (EC) list. Please note that Appendix 3 includes the expenditure categories under the 2021 FR, 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 2021 IFR, 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
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• 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 covered 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 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 January 1 - March 31 April 30, 2023
7 2023 April 1 - June 30 July 31, 2023
8 2023 July 1 - September 30 October 31, 2023
9 2023 October 1 - December 31 January 31, 2024
10 2024 January 1 - March 31 April 30, 2024
11 2024 April 1 - June 30 July 31, 2024
12 2024 July 1 - September 30 October 31, 2024
13 2024 October 1 - December 31 January 31, 2025
14 2025 January 1 - March 31 April 30, 2025
15 2025 April 1 - June 30 July 31, 2025
16 2025 July 1 - September 30 October 31, 2025
17 2025 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 July 1 - September 30 October 31, 2026
21 2026 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 cover one calendar year and must be submitted to Treasury by April 30. Table 4 summarizes he annual report timelines:

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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:

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.

Project descriptions for the emergency relief from natural disasters eligible use category must describe the natural disaster the recipient is responding to, including the type of event, and how the emergency relief is related to and reasonably proportional to the natural disaster. a. 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
Note: The requirement to report projects' obligations and expenditures and provide a undert de revenue oss eligible use cale god. AISLER Funds under any eligible use categor are subject to the obligation requirements. FAQ 17.15 discusses how recipients satisfy the obligation requirement for funds used under the revenue loss eligible use category. Please note that electing the standard allowance or reporting the amount of the recipient's revenue loss does not satisfy the obligation requirement.

In the Project and Expenditure report, recipients must report their amount of revenue loss by claiming the standard allowance or calculating revenue loss according to the formula in the 2022 final rule. Additionally, recipients must also enter projects) in either EC 6.1 or 6.2 that Coronavirus State and Local Fiscal Recovery Funds
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encompass all funds utilized under the revenue loss eligible use category, and include the applicable amounts obligated and expended for each project. Treasury will assume that projects reported under other ECs are not funded by revenue replacement and the regulations for those ECs will apply for compliance purposes. Project descriptions under EC 6.1 or 6.2 must summarize the projects) in sufficient detail to provide information on the major activities that will occur. See the Project & Expenditure Report User Guide for additional information. c. Estimates: As discussed in SLFRF FAQs 17.8, 17.11, and 17.16, among others, recipients may document an obligation incurred by December 31, 2024 to expend SLFRF funds in 2025 and 2026 by reporting an estimate to Treasury of future expenses. Recipients are not required to submit estimates for the costs discussed below; rather, they must submit such estimates if they want to use, to cover such costs, any funds that they would otherwise have to return to Treasury after 2024 as unobligated. As discussed below, the estimate will be reported in both the obligation amount for a particular project and as a separate line item within the project for the specific type of estimate.

1. Personnel Costs
For projects involving personnel costs to be expended in 2025 and 2026 for positions established and filled by December 31, 2024, recipients may report an estimate of such expenses and retain funds that they would otherwise have to return to Treasury after 2024 as unobligated. See SLFRF FAQs 17.7 and 17.8 for additional details about determining this amount and preparing the estimate. Recipients should only report an estimate if funds are not obligated for those personnel costs through another mechanism, such as through a subaward, contract, or interagency agreement. For each project's reported obligation, the estimate must be limited to estimated personnel costs associated with the individual project and may not include estimated costs associated with other projects.

For this estimate, recipients will be asked to report:
• Estimated personnel expenditures in 2025 and 2026**
• Current period expenditures pursuant to the estimate* • Cumulative expenditures pursuant to the estimate*
• Total expenditures exceeding the estimate*
• Total reported obligation pursuant to the estimate*
• Reason for expenditures exceeding the estimate (if applicable)* • Number of full-time-equivalent (FTE) positions for which funds are obligated** • Explanation of how the estimate was determined**
• Brief description of the job categories covered by the estimate** * Figures denoted by an asterisk (*) will be zero in the Q2-Q4 2024 reporting periods. ** Figures denoted by two asterisks (**) will be locked for editing after the applicable reporting period covering obligations through December 31, 2024.

Certain fields listed above will be added to the Project & Expenditure Report in 2025.

Estimated personnel expenditures should also be reflected in the cumulative obligation amount and current period obligation amount discussed in subsection (b).

If a recipient reports expenditures that exceed the amount of the initial estimate, the recipient must manually sum the amount of the estimate and the total expenditures exceeding the estimate, and input the resulting figure as the "Total reported obligation pursuant to the estimate." By doing so, Treasury considers the recipient to be confirming that (1) those expenditures were only for positions established and filled by December 31, 2024, and (2) that a valid obligation was incurred for those expenditures by that date. The recipient must also attest that these expenditures were limited to personnel costs for positions established and Coronavirus State and Local Fiscal Recovery Funds
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filled by December 31, 2024. If a recipient determines that it will not use all of the funds reported under the estimate for personnel costs and wishes to reclassify those remaining funds to another eligible use of SLFRF funds, as discussed in FAQ 17.8, the recipient should enter the applicable amount to be spent for personnel costs in the field, "Total reported obligation pursuant to the estimate." As with all award funds, reclassified funds may only be used to cover another eligible use for which an obligation was incurred by December 31, 2024.

As discussed in section (h) below, the Project & Expenditure Report will prompt the recipient to report "subaward data" for individuals or entities expected to be paid pursuant to the estimated personnel expenditures. Estimated personnel expenses should be reported as a "Direct Payment" entry. Because the recipient may not have precise identifying information for the individuals or entities who will receive wages, salaries, and other payments pursuant to the estimate, the recipient may enter a single "Direct Payment" entry that provides the address and other information of the agency, department, or part of government employing the individuals we sun payments edent wiene or entities who will receive such payments. Recipients will have the ability to add additional Direct Payment entries after the obligation deadline for reporting personnel expenses paid pursuant to the estimate. Recipients should add such entries after such payments are made.

As with all other expenditures, recipients should ensure that all expenditures made pursuant to the estimate are reported to Treasury with the applicable identifying information.

Alongside these reporting requirements, a recipient must document and keep on file a reasonable justification for how the estimate was determined. This reasonable justification is distinct from the explanation of how the estimate was determined, which will be submitted in the Project & Expenditure Report. The explanation submitted in the Project & Expenditure Report should provide a summary of how the recipient calculated the estimate. The reasonable justification kept on file may include a discussion of the recipient's expectations that eligible personnel costs will continue to be paid in future periods and may include payroll documents, project plans, or other applicable documents.

In determining an appropriate estimate for expenses in 2025 and 2026, a recipient may wish to consult the following sections of the Uniform Guidance:
• 2 CFR 200.403 - Factors affecting allowability of costs • 2 CFR 200.404 - Reasonable costs
• 2 CFR 200.430(i) - Standards for Documentation of Personnel Expenses Please note that recipients may also obligate funds for estimated personnel costs related to compliance with certain administrative and legal requirements of SLFRF, as described in section k, item 15 below. If the personnel costs will be expended in relation to an employee engaged exclusively in compliance with relevant administrative and legal requirements of SLFRF, as discussed in FAQ 17.10, a recipient should report such personnel cost obligations under EC 7.3. A recipient should ensure that reported obligations are not duplicated across multiple projects.

2. Contract Change Orders or Contingencies
As discussed in FAQ 17.16, recipients may use SLFRF funds to cover cost increases attributable to a contract entered into by December 31, 2024, if the contract expressiy provides for change orders or contract contingencies. For such contracts, a recipient may report an estimate of the amount that may be necessary to cover changes or contingencies in 2025 and 2026 and retain funds that they would otherwise have to return to Treasury after 2024 as unobligated. The estimate must be limited to estimated costs associated with change orders or contingencies for the contracts) associated with the individual project reported, and may not cover expected costs associated with other contracts reported under separate projects.

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For this estimate, recipients will be asked to report:
• Estimated expenditures to cover contract change orders and contingencies in 2025 and 2026**
• Current period expenditures pursuant to the estimate* Cumulative expenditures pursuant to the estimate*
• Total expenditures exceeding estimate*
• Total reported obligations pursuant to estimate*
• Reason for expenditures exceeding the estimate (if applicable)* • Explanation of how the estimate was determined**
* Figures denoted by an asterisk (*) will be zero in the Q2-Q4 2024 reporting periods. ** Figures denoted by two asterisks (**) will be locked for editing after the applicable reporting period covering obligations through December 31, 2024.

Certain fields listed above will be added to the Project & Expenditure Report in 2025.

Estimated contract change order and contingency expenditures under this provision should also be reflected in the cumulative obligation amount and current period obligation amount discussed in subsection (b).

If a recipient reports expenditures that exceed the amount of the initial estimate, the recipient must manually sum the amount of the estimate and the total expenditures exceeding the estimate and input the resulting figure as the "Total reported obligation pursuant to the estimate." By doing so, Treasury considers the recipient to be confirming that (1) those expenditures are only for eligible costs, as described in FAQ 17.16, and (2) that a valid obligation was incurred for those expenditures by December 31, 2024. The recipient must also attest that these expenditures were limited to cost increases attributable to a contract entered into by December 31, 2024, for which the contract expressly provides for change orders or contract contingencies. If a recipient determines that it will not use all of the funds reported under the estimate for contract change order and contingency costs and wishes to reclassify those remaining funds to another eligible use of SLFRF funds, the recipient should enter the applicable amount to be spent for eligible contract change order and contingency costs in the field, "Total reported obligation pursuant to the estimate." As with all award funds, reclassified funds may only be used to cover another eligible use for which an obligation was incurred by December 31, 2024.

If a recipient previously reported a project with contingency or reserve funds included in the obligated amount, and the recipient was not required to set aside that amount by the contract itself, the recipient must edit the previous project that incorrectly reported the obligation. The recipient may add to the project an estimate of the amount that may be necessary to cover changes or contingencies in 2025 and 2026 using the procedure described above if the contract meets the requirements described in SLFRF FAQ 17.16.

Alongside these reporting requirements, a recipient must document and keep on file a reasonable justification for how the estimate was determined. This reasonable justification is distinct from the explanation of how the estimate was determined, which will be submitted in the Project & Expenditure Report. The explanation submitted in the Project & Expenditure Report should provide a summary of how the recipient calculated the estimate. The reasonable justification kept on file may include a discussion of the recipient's expectations and may include key contract terms, project plans, or other applicable documents.

In determining an appropriate estimate for expenses in 2025 and 2026, a recipient may wish to consult the following sections of the Uniform Guidance:
• 2 CFR 200.403 - Factors affecting allowability of costs • 2 CFR 200.404 - Reasonable costs
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3. Certain Administrative and Legal Costs
Please see the guidance in section k, item 15 below.
d. 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
e. Program Income: Recipients should report the program income earned and expended to cover eligible project costs, if applicable. See the discussion above and in SLFRF FAQs 13.11 and 17.21. f. 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 budgets. • Recipients will enter the Adopted Budget based on information that exists currenty 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 g. 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.

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:

Impacted Disproportionately Impacted
Public Health General Public
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Impacted Disproportionately Impacted
Assistance to • Low-or-moderate income • Low-income households and Households households or populations!° populations 2
• Households that experienced • Households and populations unemployment residing in Qualified Census Tracts
• Households that experienced • Households that quality for certain increased food or housing insecurity federal programs13 • Households that qualify for certain • Households receiving services federal programs" provided by Tribal governments
• For services to address lost • Households residing in the U.S. instructional time in K-12 schools: territories or receiving services from any students that lost access to in- these governments
person instruction for a significant • For services to address educational period of time disparities, Title I eligible schools14
• Other households or populations • Other households or populations that experienced a negative that experienced a disproportionate economic impact of the pandemic negative economic impact of the other than those listed above pandemic other than those listed (please specify) above (please specify).

Assistance to • Small businesses that experienced a • Small businesses operating in Small negative economic impact of the Qualified Census Tracts Businesses pandemic • Small businesses operated by Tribal • Classes of small businesses governments or on Tribal lands designated as negatively Small businesses operating in the economically impacted by the U.S. territories
pandemic (please specify) • Other small businesses
disproportionately impacted by the
pandemic (please specify)
Assistance to • Non-profits that experienced a • Non-profits operating in Qualified Non-Profits negative economic impact of the Census Tracts pandemic (please specify) • Non-profits operated by Tribal governments or on Tribal lands
10 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 (i) 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 11 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.
12 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
13 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 ("SP) 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.
14 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.

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Impacted Disproportionately Impacted
• Classes of non-profits designated as • Non-profits operating in the U.S. negatively economically impacted by territories
the pandemic (please specify) • 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)
h. Subawards, Contracts, Grants, Loans, Transfers, Interagency Agreements, 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, interagency agreements entered into pursuant to SLFRF FAQ 17.6, and direct payments made by the recipient that are equal to or greater than $50,000. Please note that as outlined in 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 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, Interagency Agreement, or Direct Payment equal to or greater than $50,000:
• Subrecipient identifying and demographic information (e.g., location and UEI/TIN) • Award number (e.g., Award number, Contract number, Loan number) • Award date, type, amount, and description
• Award payment method (reimbursable or lump sum payments)) • For loans, expiration date (date when loan expected to be paid in full) • Primary place of performance
• Related project name(s)
• Related project identification numbers) (created by the recipient) • Period of performance start date
• Period of performance end date
• Quarterly obligation amount
• Quarterly expenditure amount
• Projects)
• Additional programmatic performance indicators for select Expenditure Categories (see below) Aggregate reporting is required for contracts, grants, transfers made to other government entities, interagency agreements, 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.

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For interagency agreements, recipients will be required to attest that the agreement meets the requirements for those transactions described in FAQ 17.6 and indicate which of the following criteria the interagency agreement meets:
• It imposes conditions on the use of funds by the agency, department, or part of government receiving funds to carry out the program
• Itgoverns the provision of funds from one agency, department, or part of government.to another to carry out an eligible use of SLFRF funds
• it governs the procurement of goods or services by one agency, department, or part of government from another
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.

In accordance with the SLFRF Financial Assistance agreement, recipients must include a subrecipient's Unique Entity Identifier (UEI) in the SLFRF Project and Expenditure report.

Beginning with the October 2023 report, subrecipients reported without a UEl will require recipients to select a justification for the missing UEl for the reported subrecipient. The justifications are as follows:
• Subrecipient facing delay in obtaining UEl from the U.S. General Services Administration • Recipient was delayed in collecting a UEl from its subrecipient due to recipient's internal control issue and recipient must describe the internal control issue and planned corrective action. • Recipient was unable to contact subrecipient:
o Services the subrecipient provided were completed after April 4, 2022 and recipient is continuing to work to collect its subrecipient's UEl
• Services the subrecipient provided were completed prior to April 4, 2022 Recipients will also be required to report a timeline for obtaining and reporting the UEl for all reasons excluding services that were completed prior to April 4, 2022. i. 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 governments15 j. 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 2022 Final Rule implements the Tax Offset Provision at 31 CFR § 35.8. Violations of the Tax 15 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 Triba governments beyond what would otherwise apply under federal law Coronavirus State and Local Fiscal Recovery Funds
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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 reported on the Tax Offset Provision for fiscal year 2021 in July 2022.

As indicated in the 2022 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 2022 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 2022 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 2022 Final Rule.

For purposes of reporting actual tax revenue for the requested fiscal year and baseline tax revenue for the fiscal year ending 2019,18 (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 changes) to report for the requested fiscal year and for future fiscal years? Yes/No
If no, recipients have no further reporting requirements in the tax offset section. (Remaining summary questions will be greyed out).
• 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.
• 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). • 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. • If yes, recipients will complete parts 1, 2, and 3 and additional fields. • 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 changes) and/or covered spending cuts to report for the requested fiscal year? Yes/No
If yes, recipients will complete parts 1, 2, 3, and 4.
• If no, recipients will complete the revenue reduction cap. 16 Tax revenue for fiscal year ending 2019 is relevant for calculating the recipient's baseline.

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Reporting Part 1: Revenue-reducing Covered Changes
• Do you have revenue-reducing covered changes) to report for the requested fiscal year and for future fiscal years? Yes/No
• Ifyes, 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.
• 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 changes) for the requested fiscal year."
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 changes), relative to the current law baseline prior to the changes). 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 changes) 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
• 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 2022 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:
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• 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 2022 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 changes) and/or covered spending cuts to report for the requested fiscal year? Yes/No.
• Ifyes, 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 changes):
• 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)
• If yes, recipients have no further reporting requirements related to the Tax Offset Provision.
• 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 enreasing covered changes may Be reported based on estated 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 changes). Estimation approaches should not use dynamic methodologies that incorporate the projected effects of the policies on macroeconomic growth.

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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 2022 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 2022 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 2021 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 2022 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 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:

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• 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].

K. Required Programmatic Data (other than water, sewer, and broadband 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 programs), 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 18 Note: The 2022 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 (Collection began in 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 Emergency operations centers and acquisition of emergency response equipment (e.g., emergency response radio systems)
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• 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., • Behavioral health facilities and equipment (e.g., inpatient or outpatient mental health deva ping out spares) 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 (Collection began in July 2022) • For projects with total expected capital expenditures of over $10 million, provide labor reporting as outlined for infrastructure projects on page 43 (Collection began July 2022) Coronavirus State and Local Fiscal Recovery Funds
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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 2022 final rule, and rationale for providing aid to the industry
For each subaward:
• Sector of employer (Note: additional detail, including list of sectors, to be provided in the user guide posted to www.treasury.gov/SLFRP)
• 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. 19

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 2022 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 19 For more information on NCES identification numbers see https://nces.ed.gov/ccd/districtsearch/ (districts) and https://nces.ed.gov/ccd/schoolsearch/ (schools).

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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 2022 final rule, recipients have the option to make a one-time decision to calculate revenue loss according to the formula outlined in the 2022 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. Recipients may update their revenue loss determination, as appropriate, through the April 2025 reporting period Upon update, any prior revenue loss election will be superseded. Recipients must use a consistent methodology across the period of performance (i.e., choose either the standard allowance or the full formula) and may not elect one approach for certain reporting years and the other approach for different reporting years.

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 2022 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 2022 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.

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Recipients may report obligating and expending funds under this expenditure category up to the amount of either the Standard Allowance or a recipient's calculated revenue loss, as applicable. This includes cases in which a recipient chooses to reclassify funds to projects) reported under the revenue replacement expenditure category according to the provisions discussed in FAQ 17.19. A recipient's revenue loss election serves as the limit on the total amount that may be reclassified to this expenditure category.

12. Emergency Relief from Natural Disasters (EC 8) - Collection began October 2023:

For EC 8.1-8.11
• Identify the natural disaster declaration or designation • Emergency Declaration or Major Declaration pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act
• If responding to a natural disaster that is the subject of an emergency declaration pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act:
• Provide the declaration identification number;
• Have SLFRF funds provided financial assistance to a person, business concern, or other entity with respect to disaster losses? If providing financial assistance to a person, business concern, or other entity with respect to disaster losses, recipients are responsible for ensuring compliance with the duplication of benefits requirements described in the interim final rule at 31 CFR 35.6(g)(3). Disaster losses are losses suffered as a result of a major disaster or emergency declared under the Stafford Act.
• Emergency declaration by the Governor of a state pursuant to respective state law without a Stafford Act Declaration
• Emergency declaration by a Tribal government without a Stafford Act Declaration Designation of an event of a natural disaster by the chief executive or equivalent of recipient government with the event meeting the definition of natural disaster that does not also have a Stafford Act Declaration
For EC 8.6, 8.7, 8.12, 8.13
• Does this project include a capital expenditure?
• Total expected cost of capital expenditures funded with SLFRF in a project, including pre-development costs, if applicable
• For projects with total expected capital expenditures of over $10 million, provide labor reporting as outlined for infrastructure projects on page 43 • For EC 8.12 (not EC 8.6, 8.7, 8.13): For recipients (except for Tribal governments) ising SLFRF for mitigation activities with SLFRF-funded capital expenditures ove 1 million, provide a written justification. Recipients that incorporate mitigatio activities into repairing public infrastructure or home repairs should report their projects in EC 8.12.

13. Surface Transportation (EC 9) - Collection began October 2023 (Additional fields may be phased in through future reporting periods):
• EC 9.1-9.3: Supplement, Not Supplant Attestation: The SLFRF funds used for this project are supplementing not supplanting other federal, state, territorial, Tribal, and local government funds (as applicable) that are otherwise available for these projects.

EC 9.1: Surface Transportation Projects Receiving Funding from Department of Transportation (DOT)
• Select the relevant program under which your DOT-funded project falls (check one box):
• INFRA Grants
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• National Highway Performance Program (NHPP)
• Bridge Investment Program (BIP)
• Surface Transportation Block Grant Program (STBG)
• Highway Safety Improvement Program (HSIP
• Congestion Mitigation and Air Quality Improvement Program (CMAQ • Charging and Fueling Infrastructure Discretionary Grant Program (CFl Program)
• Territorial and Puerto Rico Highway Program
• National Highway Freight Program (NHFP)
• Rural Surface Transportation Grant Program
• Carbon Reduction Program (CRP)
• Promoting Resilient Operations for Transformative, Efficient, and Cost- Saving Transportation (PROTECT)
• Tribal Transportation Program (TTP)
• Federal Lands Transportation Program (FLTP)
• Federal Lands Access Program (FLAP)
• Rebuilding American Infrastructure with Sustainability and Equity (RAISE) Grant Program
Transportation Infrastructure Finance and Innovation Act (TIFIA) Urbanized Formula Grants
Fixed Guideway Capital Investment Grants
Formula Grants for Rural Areas
State of Good Repair Grants
Grants for Buses and Bus Facilities
• National culvert removal, replacement, and restoration grant program (Culvert AOP Program)
• Bridge Replacement, Rehabilitation, Preservation, Protection, and Construction Program (Bridge Formula Program or BFP)
• Metropolitan transportation planning
• Projects that further the completion of a designated route of the Appalachian Development Highway System (ADHS)
FAIN numbers) for associated DOT project
Was DOT consulted prior to using SLFRF funds for this project? Yes/No.

For States using funds for projects eligible under title 23 of the U.S. Code or otherwise subject to the requirements of title 23 of the U.S. Code, select whether the project will:

Demonstrate progress in achieving a state of good repair as required by the State's asset management plan under 23 U.S.C. 119(e); and (Yes/No)
Support the achievement of 1 or more performance targets of the State established under 23 U.S.C. 150. (Yes/No)
• This project is not a project eligible under title 23 of the U.S. Code or otherwise subject to the requirements of title 23 of the U.S. Code.

Limitation on Operating Expenses Attestation (only for Urbanized Formula Grants, Fixed Guideway Capital Investment Grants, Formula Grants for Rural Areas, State of Good Repair Grants, or Grants for Buses and Bus Facilities):

The SLFRF funds associated with this project are not being used for operating expenses.

EC 9.2: Surface Transportation Projects Not Receiving Funding from DOT (Streamlined Framework)
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• Select the eligible project type from the 2023 RAISE Grant NOFO for which the recipient is using SLFRF funds.
* Highway, bridge, or other road projects eligible under title 23 of the U.S.

Code
• Public transportation projects eligible under chapter 53 of title 49, U.S.C. • Passenger and freight rail transportation projects
• Port infrastructure investments (including inland port infrastructure and land ports of entry
• The surface transportation components of an airport project eligible for assistance under part B of subtitle VII of title 49, U.S.C. • Intermodal projects
• Projects to replace or rehabilitate a culvert or prevent stormwater runoff for / the purpose of improving habitat for aquatic species while advancing the goals of the RAISE program
• Projects investing in surface transportation facilities that are located on Tribal land and for which title or maintenance responsibility is vested in the Federal Government
• Public road and non-motorized projects that are not otherwise eligible under title 23, United States Code
• Transit-oriented development projects
• Mobility on-demand projects that expand access and reduce transportation cost burden
• Planning projects
For States using funds for projects eligible under title 23 of the U.S. Code or otherwise subject to the requirements of title 23 of the U.S. Code, select whether the project will:

Demonstrate progress in achieving a state of good repair as required by the State's asset management plan under 23 U.S.C. 119(e); and (Yes/No)
• Support the achievement of 1 or more performance targets of the State established under 23 U.S.C. 150. (Yes/No)
• This project is not a project eligible under title 23 of the U.S. Code or otherwise subject to the requirements of title 23 of the U.S. Code.

Environmental Impact Attestation: The entire project scope is limited to the set of actions or activities identified by DOT as meeting the criteria for categorical exclusion as listed under 23 CFR 771.116(c)(1)-(22), 771.117(c)(1)-(30), and 771.118(c)(1)-(16). These actions do not involve unusual circumstances, as described in 23 CFR 771.116(b), 771.117(b), and 771.118(b).

Requirements Attestation: The project satisfies the requirements of titles 23, 40, and 49 of the U.S. Code that apply to this project and the associated DOT implementing regulations.

Limitation on Operating Expenses Attestation (only for Urbanized Formula Grants, Fixed Guideway Capital Investment Grants, Formula Grants for Rural Areas, State of Good Repair Grants, or Grants for Buses and Bus Facilities):

The SLFRF funds associated with this project are not being used for operating expenses.
• For EC 9.3: Non-federal share requirements for a Surface Transportation project or repaying a TIFIA loan
Select the DOT program for which you are using SLFRF funds to satisfy non- federal share requirements or to repay a TIFIA loan
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INFRA Grants
Fixed Guideway Capital Investment Grants
Mega Grants
Projects eligible for credit assistance under the TIFIA program Repayment of TIFIA loan
• FAIN number(s) for associated DOT projects

14. Title | (EC 10) - Collection began October 2023 (see supplemental guidance related to environmental review requirements):
• Environmental Review Type: Indicate the type of environmental review required by the project:
• Exempt Activity (per 24 CFR 58.34(a))
• Categorically Excluded and not subject to 24 CFR 58.5 (per 24 CFR 58.35(b)) with no extraordinary circumstances (per 24 CFR 58.35(c)) Other - Upload the Treasury Approved Environmental Certification, Treasury Approved Public Notice, Treasury Approved Proof of Posting Public Notice and Treasury Approved Authority to Use Grant Funds Notice. (See supplemental guidance related to environmental review requirements). • Supplement, Not Supplant Attestation: The SLFRF funds used for this project are supplementing not supplanting other federal, state, territorial, Tribal, and local government funds (as applicable) otherwise available for such uses.

Requirements Attestation: The project satisfies the requirements of title I of the Housing and Community Development Act of 1974 that apply to this project and the associated HUD implementing regulations.
• Does this Title I project relate to broadband infrastructure? (Yes/No).

For non-Tribal government recipients:
• Designate which of the three National Objectives the project aligns to:
• Benefit low- and moderate-income persons
• Prevent of eliminate slums or blight
• Meet other particularly urgent community development needs • Labor Standards Attestation: All labor standards requirements applicable under this eligible use category have been satisfied by the recipient.

For Tribal government recipients: Are you satisfying the definition of "low and moderate income" for the primary objective requirement based on project beneficiaries receiving or being eligible to receive needs-based services provided by the Tribe, instead of relying on Census data? Needs-based services are defined as services administered by the Tribal government on the basis of an individual's income.

If yes: Attestation: The project beneficiaries are receiving or are eligible to receive needs-based services provided by the Tribal government.

15. Costs Associated with Satisfying Certain Legal and Administrative Requirements of the SLFRE Program After December 31, 2024 (EC 7.3) - Collection began in July 2024:

Recipients may use this EC to report estimated expenses of certain legal and administrative costs to be expended after the obligation deadline. These expenses are discussed in AQ 17.10, and include:
• Reporting and compliance requirements, including subrecipient monitoring Single Audit costs
Record retention and internal control requirements
Property standards
Environmental requirements, including applicable requirements of the National Environmental Policy Act, section 106 of the National Historic Preservation Act, the Coronavirus State and Local Fiscal Recovery Funds
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Archaeological Resources Protection Act of 1979, and the Native American Graves Protection and Repatriation Act
• Civil rights and nondiscrimination requirements
Please note this is not an exhaustive list of the legal and administrative requirements that are considered obligated. In addition, please note that relevant expenses under this EC do not include all legal and administrative expenses, but only those relating to a requirement under federal law or regulation or a provision of the SLFRF award terms and conditions to which the recipient becomes subject as a result of receiving or expending SLFRF funds.

Recipients should only report such expenses if they are not obligated and reported through another mechanism, such as a contract, subaward, interagency agreement, or personnel cost estimate, as discussed above in section c.

Recipients may report relevant expenses under this EC in the aggregate through a single project. Recipient should report:
• Estimated expenses to cover relevant legal and administrative requirements of SLFRF in 2025, 2026, and award closeout**
• Current period expenditures pursuant to the estimate* Cumulative expenditures pursuant to the estimate*
• Total expenditures exceeding estimate*
• Total reported obligations pursuant to estimate*
• Reason for expenditures exceeding the estimate (if applicable)* Description of relevant administrative and legal expenses • Explanation of how the figure for the estimated funds to cover relevant administrative and legal expenses was determined**
* Figures denoted by an asterisk (*) will be zero in the Q2-Q4 2024 reporting periods. ** Figures denoted by two asterisks (**) will be locked for editing after the applicable reporting period covering obligations through December 31, 2024.

Certain fields listed above will be added to the Project & Expenditure Report in 2025.

If a recipient reports expenditures that exceed the amount of the initial estimate, the recipient must manually sum the amount of the estimate and the total expenditures exceeding the estimate, and input the resulting figure as the "Total reported obligation pursuant to the estimate." By doing so, Treasury considers the recipient to be confirming that (1) those expenditures are only for eligible legal and administrative costs, as described in FAQ 17.10, and (2) that a valid obligation was incurred for those expenditures by December 31, 2024. If a recipient determines that it will not use all of the funds reported under the estimate for legal and administrative costs and wishes to reclassify those remaining funds to another eligible use of SLFRF funds, the recipient should enter the applicable amount to be spent for legal and administrative costs in the field, "Total reported obligation pursuant to the estimate." As with all award funds, reclassified funds may only be used to cover another eligible use for which an obligation was incurred by December 31, 2024.

The Project & Expenditure Report will prompt the recipient to report "subaward data" for individuals or entities expected to be paid pursuant to the estimate of relevant administrative and legal expenses reported under this expenditure category. Because the recipient may not have precise identifying information for the individuals or entities which will eventually receive payments pursuant to the estimate, in the intervening period, the recipient may enter a single "Direct Payment" entry that provides the address and other information of the agency, department, or part of government responsible for undertaking such administrative and legal expenses. As discussed in the Obligation IF and elaborated in FAQ 17.10, relevant expenses under EC 7.3 are considered obligated by virtue of a federal law or regulation or a provision of the SLFRF award terms and conditions to which the recipient becomes subject as a result of receiving or expending SLFRF funds. Therefore, recipients are not required to independently meet the obligation requirement via a subaward, contract, Coronavirus State and Local Fiscal Recovery Funds
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or other similar transaction requiring payment for such expenditures. Reporting such expenditures as obligated through a Direct Payment serves as a placeholder given that the estimated expenditures are already considered obligated. Recipients will have the ability to add additional subaward-type entries after the obligation deadline for reporting expenditures made for relevant administrative and legal purposes pursuant to the estimate. Recipients should add such entries after the expenditures are made. As with all other expenditures, recipients should ensure that all expenditures made pursuant to the estimate are reported to Treasury with the applicable identifying information.

Alongside these reporting requirements, a recipient must document and keep on file a reasonable justification for how the estimate was determined. This reasonable justification is distinct from the explanation of how the estimate was determined, which will be submitted in the Project & Expenditure Report. The explanation submitted in the Project & Expenditure Report should provide a summary of how the recipient calculated the estimate. The reasonable justification kept on file may include a discussion of the recipient's expectations that eligible administrative and legal costs will continue to be paid in future periods and may include relevant documentation.

In determining an appropriate estimate for eligible expenses, a recipient may wish to consult the following sections of the Uniform Guidance:
• 2 CFR 200.403 - Factors affecting allowability of costs • 2 CFR 200.404 - Reasonable costs
• 2 CFR 200.430(i) - Standards for Documentation of Personnel Expenses Required Programmatic Data for Water, Sewer, and Broadband 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 water, sewer, and broadband infrastructure projects (EC 5) - Collection began in January 2022:
• 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 • Phe mumber of employses on the project hired directly and hired through a third • The wages and benefts of workers on the project by classification; and coronavirus State and Local Fiscal Recovery Fund:

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• Whether those wages are at rates less than those prevailing.20 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 (NDES) Permit Number (if applicable; for projects aligned with the Clean Water State Revolving Fund) (Collection began in January 2022)
• 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 began in July 2022.

Additional fields will be phased in through future reporting periods, as noted below.

Overall Project Information
• Confirm that the project is designed to, upon completion, reliably meet or exceed symmetrical 100 Mbps download and upload speeds.
• If the project is not designed to reliably meet or exceed symmetrical 100 Mbps download and upload speeds, explain why not, and
• 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 20 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.

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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 types) (Planned/Actual)
• Fiber
• Coaxial Cable
• Terrestrial Fixed Wireless
• Other (specify)
Total miles of fiber deployed (Planned/Actual)
• Total number of funded locations served (Planned/Actual) • 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
• 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 (collection to be phased in a future reporting period
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 (collection of certain fields will begin in October 2022, as specified below):
• Latitude/longitude at the structure where service will be installed (required starting October 2022)Technology used to offer service at the location (required starting October 2022) • Location type (required starting October 2022)
• Residential
• If Residential, Number of Housing Units
• Business
• Community anchor institution
• Speed tier at the location pre-SLFRF investment (collection to be phased in) • 25/3 Mbps or below
• Between 25/3 Mbps and 100/20 Mbps
• Speed and latency at the location post-SLFRF investment (collection to be phased in) • Maximum download speed offered
Maximum download speed delivered
Maximum upload speed offered
Maximum upload speed delivered
Latency
• Standardized FCC Identifiers
• Fabric ID # (Broadband Serviceable Fabric Locations)
FCC Issued Provider ID #
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m. 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 Performance Report 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. Treasury recognizes that recipients are reporting a broad set of projects under the following expenditure categories. It may be the case that a recipient is reporting a project under an expenditure category that is an eligible use of SLFRF funds for that expenditure category, in accordance with the 2022 final rule, but is not designed to meet the associated performance indicators. In these instances, recipients may report a "O" in these data fields. As described in the Performance Report section of the Recovery Plan Performance Report section, recipients have discretion on the full suite of performance indicators for inclusion in their Recovery Plans, including the list of required data for each expenditure category, where relevant.

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 programs21

5. Healthy Childhood Environments (EC 2.11-2.14):
• Number of children served by childcare and early learning services (pre-school/pre-K/ages • Number of families served by home visiting
n. 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
21 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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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 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, and community engagement reports 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 Period Covered Due Date
Report
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
July 1, 2022 - June 30, 2023 July 31, 2023
4 July 1, 2023 - June 30, 2024 July 31, 2024
July 1, 2024 - June 30, 2025 July 31, 2025
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 Coronavirus State and Local Fiscal Recovery Funds
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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 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 2022 final rule and the 2023 IF 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, 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. g. Emergency Relief from Natural Disasters (EC 8): As relevant, describe how funds are being used to provide emergency relief from natural disasters that have occurred or are expected to occur imminently, or are threatened to occur in the future.
h. Surface Transportation (EC 9): As relevant, describe how funds are being used to support projects eligible under the 26 transportation programs specified in the Consolidated Appropriations Act, 2023.
i. Title I (EC 10): As relevant, describe how funds are being used for activities that are eligible under section 105(a) of the Housing and Community Development Act of 1974 (Title I projects), which are the activities eligible under the Community Development Block Grant (CDBG) and Indian Community Development Block Grant (ICDBG) 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 Coronavirus State and Local Fiscal Recovery Funds
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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. [Historical] Promoting equitable outcomes
The first annual Recovery Plan, due in 2021, was required to describe initial efforts and intended outcomes to promote equity, as applicable. From 2022 through 2024, each annual Recovery Plan was required to 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. Treasury is not requiring this reporting in the annual Recovery Plans due in or after 2025.

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.

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.?2 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 interventions? 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 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 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.

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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 models? to identify their output and outcome measures.

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 2022 final rule, to support their performance measurement and program improvement efforts, recipients are permitted to use funds 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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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- • 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, sex, 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.

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 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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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.

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)
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 amounts)
• 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 2022 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 recovery. As such, recipients began reporting on a broader set of eligible uses and associated Expenditure Categories ("E"), starting with the April 2022 Project and Expenditure Report than they did in their interim reports, initial Recovery Plans, and January 2022 Project and Expenditure Report. The table below includes the ECs from the 2022 final rule, as well as a reference to previous ECs aligned with the 2021 FR and used for reporting before this date.

Treasury's 2023 IFR describes how recipients may use SLFRF funds to provide emergency relief from natural disasters, build surface transportation infrastructure, and support community development. This table was updated in September 2023 to reflect the new eligible uses described in the 2023 IFR
The ECs 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 ECs 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)
EC? Previous
Expenditure Category EC28
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, 1.4 1.4 Dense Work Sites, Schools, Child care facilities, etc.)*^ 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, 1.7 1.8 Enforcement, Isolation/Quarantine)^
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
Substance Use Services*^ 1.13
Other
Other Public Health Services^ 1.14 1.12
Capital Investments or Physical Plant Changes to Public Facilities that 1.7 -
respond to the COVID-19 public health emergency
27 Under the 2022 final rule to be used starting with April 2022 reports or the 2023 FR to be used starting with the October 2023 reports
28 Under the 2021 FR to be used in Interim Report and January 2022 Project and Expenditure Report Coronavirus State and Local Fiscal Recovery Funds
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Previous
Expenditure Category EC"
EC28
2: Negative Economic Impacts
Assistance to Households
Household Assistance: Food Programs*^ 2.1 2.1
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^ 2.5
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, 2.10 subsidized employment, employment supports or incentives)*^ Healthy Childhood Environments: Child Care*^
Healthy Childhood Environments: Home Visiting*^ 3.7
Healthy Childhood Environments: Services to Foster Youth or Families 2.13 3.8 Involved in Child Welfare System*^
Healthy Childhood Environments: Early Learning*^ 2.14 3.1 Long-term Housing Security: Affordable Housing*^ 2.15 3.10 Long-term Housing Security: Services for Unhoused Persons*^ 2.16 3.11 Housing Support: Housing Vouchers and Relocation Assistance for 2.17 -
Disproportionately Impacted Communities*^
Housing Support: Other Housing Assistance*^ 2.18 3.12
Social Determinants of Health: Community Health Workers or Benefits 2.19 3.14 Navigators*^
Social Determinants of Health: Lead Remediation*^ 2.20
Medical Facilities for Disproportionately Impacted Communities^ 2.21 Strong Healthy Communities: Neighborhood Features that Promote 2.22 Health and Safety^
Strong Healthy Communities: Demolition and Rehabilitation of 2.23 Properties^
Addressing Educational Disparities: Aid to High-Poverty Districts^ 2.24 3.2 Addressing Educational Disparities: Academic, Social, and Emotional 2.25 3.3 Services*^
Addressing Educational Disparities: Mental Health Services*л 2.26 3.4 Addressing Impacts of Lost Instructional Time^ 2.27
Contributions to Ul Trust Funds^ 2.28
Assistance to Small Businesses
Loans or Grants to Mitigate Financial Hardship^ 2.29 2.9 Technical Assistance, Counseling, or Business Planning*^ 2.30 Rehabilitation of Commercial Properties or Other Improvements^ 2.31 Business Incubators and Start-Up or Expansion Assistance*^ Enhanced Support to Microbusinesses*^ 2.33
Assistance to Non-Profits
Assistance to Impacted Nonprofit Organizations (Impacted or 2.34 2.10 Disproportionately Impacted)^
Aid to Impacted Industries
Aid to Tourism, Travel, or Hospitality^ 2.35
Aid to Other Impacted Industries^ 2.36
Other
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
56 U.S. DEPARTMENT OF THE TREASURY
EC2 Previous
Expenditure Category EC28
Economic Impact Assistance: Other*^ 2.37 2.13
Household Assistance: Eviction Prevention*^ 2.5
Education Assistance: Other*^ 3.5
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 3.1 1.9 Safety, or Human Services Workers
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
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: Water, Sewer, and Broadband 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: lIJA 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
Non-federal Match for Other Federal Programs 6.2
7: Administrative
Administrative Expenses 7.1 7.1
Transfers to Other Units of Government 7.3
Transfers to Non-entitlement Units (States and territories only) 7.4 Costs Associated with Satisfying Certain Legal and Administrative Requirements of the SLFRF Program After December 31, 2024 7.3 Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
57 U.S. DEPARTMENT OF THE TREASURY
EC? Previous
Expenditure Category EC28
8: Emergency Relief from Natural Disasters
Temporary Emergency Housing 8.1
Food Assistance 8.2
Financial Assistance for Lost Wages
Other Immediate Needs: Emergency Protective Measures
Other Immediate Needs: Debris Removal
Other Immediate Needs: Public Infrastructure Repair 8.6 Other Immediate Needs: Home Repairs for Uninhabitable Primary Residences 8.7
Other Immediate Needs: Cash Assistance for Uninsured or Underinsured Expenses 8.8
Other Immediate Needs: Cash Assistance for Low Income Households 8.9 Other Immediate Needs: Increased Operational and Payroll Costs 8.10 Other Emergency Relief: Natural Disaster that Has Occurred/Expected to Occur Imminently 8.11
Mitigation Activities 8.12
Other Emergency Relief: Natural Disaster that is Threatened to Occur in the Future 8.13
9: Surface Transportation projects
Surface Transportation Projects receiving funding from DOT 9.1 Surface Transportation Projects not receiving funding from DOT:

Streamlined Framework 9.2
Non-federal share requirements for a Surface Transportation project or repaying a TIFIA loan 9.3
10: Title I projects
Acquisition of real property 10.1
Acquisition, construction, reconstruction, or installation of public works, sites, or other public purposes 10.2
Code enforcement in deteriorated or deteriorating areas 10.3 Clearance, demolition, removal, reconstruction, and rehabilitation 10.4 Removal of barriers restricting mobility and accessibility of elderly and handicapped persons 10.5 :

Payments to housing owners for losses of rental income for holding units for relocation of displaced persons 10.6
Disposition or retention of real property 10.7
Provision of public services 10.8
Payment of non-federal match or cost-share requirements of a federal financial assistance program in support of activities that would be eligible under Title I 10.9
Payment of the cost of completing a project funded under title I of the Housing Act of 1949 10.10
Relocation payments and assistance for displaced individuals, families, businesses, organizations, and farm operations 10.11
Community development plan or policy-planning-management capacity development 10.12
Payment of reasonable administrative costs related to establishing anc administering federally approved enterprise zones, administering the HOME program, or planning and executing community development and housing activities. 10.13
Provision of assistance for activities carried out by public or private nonprofit entities 10.14
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
58 U.S. DEPARTMENT OF THE TREASURY
EC? Previous
Expenditure Category EC28
Assistance to carry out a neighborhood revitalization or community economic development or energy conservation project, or for development of shared housing opportunities 10.15
Development of energy use strategies 10.16
Assistance to private, for-profit entities to carry out economic development projects 10.17
Rehabilitation or development of housing assisted under 42 U.S.C.

10.18 Technical assistance to public or nonprofit entities to increase their capacity to carry out neighborhood revitalization or economic development activities 10.19
Housing services 10.20
Assistance to institutions of higher education 10.21
Assistance to public and private organizations, agencies, and other entities to facilitate economic development 10.22
Activities necessary to make essential repairs and to pay operating expenses to maintain habitability of housing units acquired through tax foreclosure proceedings 10.23
Direct assistance to facilitate and expand homeownership 10.24 Construction or improvement of tornado-safe-shelters and assistance to nonprofit and for-profit entities for such construction or improvement 10.25 Lead-based paint hazard evaluation and reduction 10.26
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
59 US. DEPARTMENT OF THE TREASURY
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 2022 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 Ul 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 Diaproportionately Impacked Communties 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 EC is 2.26, if social and emotional Mental Health Services*^ services, EC is 2.25;

3.5 Education Assistance: Other*^ EC is 2.37, collected under Other Economic Impact
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
60 U.S. DEPARTMENT OF THE TREASURY
January 2022 Expenditure Categories April 2022 Guidance

3.6 Healthy Childhood Environments: Child Care*^ EC is 2.11

3.7 Healthy Childhood Environments: Home EC is 2.12
Visiting*^

3.8 Healthy Childhood Environments: Services to EC is 2.13 Foster Youth or Families Involved in Child
Welfare System*^

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 EC is 2.16
Persons*^

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 EC is 2.19 Health Workers or Benefits Navigators*^

3.15 Social Determinants of Health: Lead EC is 2.20
Remediation^

3.16 Social Determinants of Health: Community EC is 1.11 Violence Interventions*^
5: Infrastructure

5.16 Broadband: "Last Mile" projects TEC 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 To be separately reported as part of territories only) NEU/Non-UGLG module. Refer to Part 2
Section D.

Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
61 U.S. DEPARTMENT OF THE TREASURY
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.

Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
62 U.S. DEPARTMENT OF THE TREASURY
Appendix 3: Expenditure Categories aligned with the 2021 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 Ul 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* 1

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* ^
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
63 U.S. DEPARTMENT OF THE TREASURY

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

7.4 Transfers to Non-entitlement Units (States and territories only)

7.5 Costs Associated with Satisfying Certain Legal and Administrative Requirements of the SLFRF Program After December 31, 2024
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
64 U.S. DEPARTMENT OF THE TREASURY
Version Date Published

5.2 September 27, 2023 Sundated orelea Updated to reflect changes from the 2023 Interim Final Rule
• Updated reporting related to subrecipients' Unique Entity Identifier (UEI)

5.3 November 30, 2023 • Additional guidance associated with additional programmatic data (performance indicators) required
from Tier 1 recipients

5.4 December 14, 2023 • Update related to Unique Entity Identifier (UEI) requirements

6.0 March 28, 2024 • Updated to reflect new expenditure category from the Obligation IFR: Costs associated with satisfying certain legal and administrative requirements under the SLFRF
award
Updated upload requirement for certain Title I projects

7.0 June 28, 2024 • Updated to reflect requirements for reporting estimates for personnel costs, contract change order and
contingency costs, and certain administrative and legal costs to be expended after the obligation deadline
• Updated to reflect requirements for reporting the
obligation of funds via interagency agreements

8.0 October 15, 2024 • Updated to reflect discussion in the P&E User Guide on how recipients should report projects under the revenue loss eligible use category
Updated to provide clarity on how recipients should report "subaward type" information for certain estimated
expenses
• Updated to provide clarity regarding obligation of
administrative costs

9.0 December 19, 2024 Updated to clarify how recipients may report reclassification of funds (pp. 8, 13)
• Updated to reflect change to Single Audit threshold in Uniform Guidance (p. 16).
• Updated to reflect how recipients may report
expenditures related to certain estimates after December 31, 2024 (pp. 23-25, 41-42)

10.0 April 29, 2025 Updated to provide additional clarity on implementation of FAQ 17.19 (pp. 9, 22-25, 42)
• Updated to reflect certain revisions to the Uniform
Guidance (pp. 9, 16)
Updated to reflect changes to the 2025 Recovery Plan
(50)
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance
66 Item F.5.a.

Council Member LaFayne Questions:

I had other questions and inquiries for last night and decided to reserve and submit in writing.

I'm inquiring as to how or why the decision ACRA funds are identified only as a Donation? These funds were derived from Developer Impact Fees paid to the County and in whole or part allocated to ACRA to fund future infrastructure in Regional Parks. I believe we have or should have an existing agreement with the county they are tied too. I hope anyway.

Possibly when the funds arrive they reflect an agreement or identify a contract or JPA on the warrant. The County will reflect a disbursement to the City, and I'm inquiring as to how it will align with our 24/25 FY reporting.

Dan Epperson gave me the name of Glen Spitzer in General Services as a contact to determine the agreements regarding regional impact fees.

Pre-2020 the County would collect the impact fees and distribute in the "region" where the fees were collected. lone is considered "South County" and includes Camanche.

As of 2020 the fees collected are under the direction of ACRA. Fees are spent as determined by the ACRA Capital Improvement Plan. The fees collected do not have to be spent in the region where they were collected.

The pre-2020 fund had a balance of approximately $200,000. A meeting was held with all Cities to determine projects to drain the fund. The City of lone was awarded $80,000. All funds from that account have been awarded and the account will be zero. The cities will submit receipts for reimbursement.

The expenses and reimbursement are projected to be in FY 25-26 and will not show in FY 24/25. As for reporting in FY 24-25 it would be in the notes section of the Financial Statement under Note M - Subsequent Events.

Since, $50,000 of these funds were approved by Council to be spent at the Ed Hughes Arena the funds would be received in:
4311-47-4794 ED Hughes Memorial Arena - Misc. Revenue, Revenue from other Agencies The expenses will be posted to:
4311-92-8813 Ed Hughes Memorial Arena - Public Works, Capital Outlay other than Bdlg The $30,000 will be spent at the tennis courts to make pickle ball and will be received in:
4511-47-4794 - Howard Park -Revenue from other Agencies The expenses will be posted to:
4511-47-4794 Howard Park - Public Works, Capital Outlay other than Bdlg The AWA funds for Picnic Hill would be handled in the same manner Funds received in:
4511-47-4794 - Howard Park -Revenue from other Agencies Expenses posted to:
•.
4511-92-8813 Howard Park - Public Works, Capital Outlay other than Bdlg IBCA funds are from a non-profit and are also of a different nature, given IBCA will identify the funds on their financials as a disbursement. I curious how we balance the funds out on the expense side against a capital improvement. Unless they're tied into the upcoming CIP budget. I don't understand both these items end up on the arena budget as revenue or the Howard Park budget. It wasn't clear. Possibly that's coming later.

The IBCA funds are not accounted for in the Arena or Howard Park for FY 24-25.

Both the revenue and expenses are in the General Fund
The revenue is posted to account:
1111-47-4790 General Fund, Miscellaneous Revenue, Donations The expenses are posted to account:
1111-92-8813 General Fund, Public Works, Capital Outlay - Other than Bldg.

We also have activity codes so expenses in different accounts can be tracked. Howard Park - Lighting is activity code 229.

The donations and the expenses were incurred in the FY 24/25 so they will not be on the 25-26 Capital Improvement budget.

In FY 25/26 the suggestion is to create a Howard Park account so the revenue and expenses will have the same fund # (first four numbers in the account #) and are easier to track.

I also did not see the return of funds to Axios approved by Council last year for the deposit held by the school district. I remember the City kept a portion of the deposit or it appeared they did.

On 6.21.24 (FY 23/24) an invoice from the City of lone was sent to ACUSD for $488,051.91.

This amount is the original deposit plus interest. The funds received were posted in:
1111-00-2510 General Fund, Due to Developer - Axios Homes A check for $350,000 was paid to Axios on 2.11.25. The remaining $138,051.91 will be reclassified to:
1111-44-4411 General Fund - Use of Money & Prop, Investment Income.

And last I had made a note from a prior meeting when Axios developer was talking about an expense putting in additional infrastructure improvements for the city (AWA pipe connection, or sewer?) which had a benefit to the future development of Gold Village. It was several hundred thousand dollars. How does the City account for and identify these transactions that improve future infrastructure donations? I spoke with Thomas Borge regarding the sewer line installation.

Axios put in a sewer line under the ACUSD access road. This sewer line will service the Gold Village Development. Currently the Gold Village map has expired. As a condition for approval for a new map, Gold Village will be responsible for their fair share of the sewer line installation and 1/3 of improvement costs to the intersection at Hwy 104 and Foothill Blvd. The funds will be paid to the City and the City will pass the funds to Axios Homes.

The City will not generate revenue from this transaction.

The revenue to the City will be our standard sewer hookup fee and monthly sewer fees.

I don't need this information right away. If you'd like to provide a response next week that's acceptable. Thank you in advance for your assistance.

CITY COUNCIL FY 24/25 FY 25/26 25-26 Allocations
Department Budget | Projected YE Budget GF WWTP
60 1111-60 3111-60
80% 20%
City Council Employee Services
5120 STIPEND - ELECTED : 12,000 12,600 12,000 $ 2,400
5215 MEDICARE EXPENSE 174
5216 SOCIAL SECURITY EXPENSE LA GA GA GA FA 744 GA GA GA GA GA EA GA GA GALA 5218 CALIF SUI & ETT 565
5220 WORKERS COMP 1,000 1,000 Update
Total City Council Employee Services $ 14,483 14,098 14,483 $ 11,586 $ 2,897 City Council Operating
SERVICES & SUPPLIES 100% 0%
OFFICE EXPENSE EA tA 200 200 6A Name Plates
TRAINING 2,500 2,500
ADVERTISING GA GA GA LA FA GA GA GA LA LA LA 241 GA Public Hearings COMMUNICATIONS ,500 2,146 EA 2,200 EA
SOFTWARE/COMPUTER UPGRADES 1,194 EA 1,194 6A 1,194 EA Lenslock PROF & SPEC SERVICES - ATTORNEY 16,523 6A

MEMBERSHIPS AND DUES FA
TRAVEL, CONFERENCES & MEETINGS $ 2,500 2,500 $ 2,500 $- Total City Council Operations $ 11,500 21,792 8,844 $ 8,844 TOTAL CITY COUNCIL OPERATIONS $ 25,983 35,890 $ 23,327 $ 20,430 $ 2,897 (2,656.00) Decrease from 24/25 Budget ItemF.6.a.

CITY CLERK FY 24-25 FY 25-26 25-26 Allocations
Department Budget | Projected YE Budget GF
62 1111-62
100%
City Clerk Employee Services
5120 STIPEND - ELECTED 2,400 26,400 $ 30,000 30,000
SALARIES/WAGES $ 24,000
5215 MEDICARE EXPENSE 383 383 435 TA GA GA LA LA LA 435 5216 SOCIAL SECURITY EXPENSE EA DA GA GA 1,637 EA GA GA GA EA 1,637 6A 1,860 1,860 5218 CALIF SUI & ETT 329 329 EA 329 329
5220 WORKERS COMP 2,201 2,201 EA 2,624 2,624 Update
Total Employee Services $ 30,950 30,950 35,248 35,248 4,298 Increase from 24/25 Budget City Clerk Operating 100%
6111 OFFICE EXPENSE 600 703 600 600
6120 SPECIAL DEPT 10,000 8,094 1,800 1,800 Reduction - non election year 6122 TRAINING
6166 SOFTWARE PROGRAMS 2,500 1,200 1,200
6215 PROF & SPEC SERV. - OTHER 500 400 400
6240 MEMBERSHIPS AND DUES 1,000 250 250
6250 TRAVEL, CONFERENCES &
Total Operating $ 14,600 8,797 4,250 4,250 $ (10,350) Decrease from 24/25 Budget TOTAL CITY CLERK EXPENSES $ 45,550 39,747 39,498 39,498 $ (6,052) Decrease from 24/25 Budget CITY TREASURER FY 24/25 FY 25-26 25-26 Allocations
Department Budget Projected YE Budget GF
1111-64
100%
Employee Services
5110 SALARIES & WAGES REG
5120 STIPEND - ELECTED 2,400 2,400 2.400 2,400
5215 MEDICARE EXPENSE 38 38 38
5216 SOCIAL SECURITY EXPENSE 149 161 149 149
5218 CALIF SUI & ETT 113 74 200 113
5220 WORKERS COMP 200 200 113 200
Total Employee Services 2,900 2,873 2,900 2,900
City Treasurer Operating
6111 OFFICE EXPENSE
6120 SPECIAL DEPARTMENTAL EXPENSE
6122 TRAINING
6166 SOFTWARE PROGRAMS
6210 PROF & SPEC SERV. - OTHER
6250 TRAVEL, CONFERENCES &
Total City Treasurer Operating
TOTAL CITY TREASURER 2,900 S 2,873 2,900 2,900
FY 24/25 FY 25/26 FY 25/26 Allocations
POLICE Budget Projected YE Budget 1111-70 9670-70 9612-70 2111 Police Employee Services 70% 5%* 15% 10%
5110 SALARIES & WAGES REG EMPLOYEES 953,934 952,812 1,015,993 711,195.10 50,800 152,399| S 101,599 COLA 7.1.25 PER MOU 5130 OVERTIME EXPENSE 24,997 VA VA 6A 27,832 25,000 17,500 1,250 3,750| $ 2,500 5211 HEALTH INSURANCE-ER GA 231,000 139,784 231,000 161,700 11,550 34,650 23,100 5213 PERS RETIREMENT 126,650 44,248 135,608 VA 94.925.60 6,780 20,341 VA 13,56l 5215 MEDICARE EXPENSE 14,194 VA 10,339 15,054 10,538 753 2,258 1,50S 5216 SOCIAL SECURITY EXPENSE 60,694 44,208 64,542 45,179 3,227 9,681 6,454 5218 CALIF SUI & ETT GA GA LA GA FA LA GA 4,277 2,423 3.948 2,764 197 592 395 5219 TUITION REIMBURSEMENT 1,500 -
5220 WORKERS COMP 30,073 CA 27.725 29,672 20,770 1,484 4,451 2,967 5224 UNIFORM ALLOWANCE 14,300 iA lo 13,000 9,100 1,950 1,300 5225 VACATION CASHOUT 24,491 35,112 24,578 1,756 5,267 3,511 5298 CALPERS UNFUNDED LIABILITY CA 136,516 S 102,203 136,516 VA 95,561 6,826 20,477| $ 13.652 Total Employee Services 1,622,626 1,351,575 vo. 1,705,445 1,193,812 85,272 255,817 S 170,545 82,819 Increase from 24/25 Budget Police Operating 78% 22% 0% 0%
6111 OFFICE EXPENSE 5,000 8.729 VA 5.000 3,900.00 1,100 6119 SAFETY EQUIPMENT 15,000 15,290 15,000 11,700.00 3,300 6120 SPECIAL DEPARTMENTAL EXPENSE 4,500 9,294 4,500 3,510.00 990 6121 TRAINING SUPPLIES 7,500 10,500 8,190.00 VA 2,310 VA LA GA GA A V. 6122 TRAINING 5,000 2,334 5,000 3,900.00 1,100 GA vA
6123 STAFF RECRUITMENT 1,000 2,003
6127 VOLUNTEER SUPPLIES 1,000 1,000 780.00 220
6140 CLOTHING / UNIFORM-NON-PAYROLL 5,000 3,811 1,000 780.00 220 6160 COMMUNICATIONS 15.000 15.834 15,000 11,700.00 3,300 6163 IT SERVICES 8,000 6,445 5,000 3,900.00 1,100
6165 IT/NETWORK SERVICES
6166 SOFTWARE PROGRAMS 3,000 3,000 1,201.00 1,799 Lexipool - not percentage 6167 HARDWARE 1,600 2,000 1,560.00 440
6170 UTILITIES 12,000 10,305 12,000 9,360.00 2,640
6190 MAINT OF BLDGS, STRUCT, GROUND 1,500 3,351 1,500 1,170.00 330 6201 FUEL 32,000 17.467 32,000 24.960.00 7,040
6202 MAINT & OPERATIONS - VEHICLES 15,000 10,074 15,000 11,700.00 3,300 GA VA 6203 MAINT & OPERATIONS - EQUIPMENT VA GA
6215 PROF & SPEC SERV. - OTHER 350 500 390.00 110
6220 OTHER CONTRACTUAL SERVICES 440,000 294,934 500,000 390,000.00 110,000 6240 MEMBERSHIPS AND DUES 500 S 606 1,000 780.00 220
6250 TRAVEL. CONFERENCES & MEETINGS. 6,000 s 1,602 5,000 3,900.00 1,100 Total Operating.. 578.950 s 402,866 634,000 493,381 140,619 55,050 Increase from 24/25 Budget Total Employee Services and Operatin. 2,201.576 s 1.754,441 2,339,445 S 1.687,193 225.891 255.817 Is 170,5451 S 137,869 Increase from 24/25 Budget 1111-70 9670-70 9612-70 2111-70 9513-70
Capital 0% 0% 0% 0% 100%
CAPITAL EXP - EQUIPMENT $ 213,280 Building Monthly Payment and Improvents 8812 CAPTIAL OUTLAY - BUILDINGS 41,760 CA 213,280
8815 LEASHOLD IMPROVEMENTS 28,012 LA GA LA tA VA VA GA GA LA LA Us vA cA sA us 8818 CAPTIAL EXP - BLDG
9261 MISCELLANEOUS EXPENSE
Total Capital 69.772 S 213,280 S $ 213,280 S 213,280 Increase from 24/25 Budget TOTAL POLICE 2,201.576 S 1,824,212 s 2,552.725 1.687.193 | S 225.891 S 255,817 s 170,545 $ 213,280 S 351,149 Increase from 24/25 Budget PLANNING FY 24/25 FY 25/26
80 Budget Projected YE Budget
1111-80
Planning Employee Services
5110 SALARIES & WAGES REG 200 200
5205 HEALTH INSURANCE-ER
5213 PERS RETIREMENT
5215 MEDICARE EXPENSE
5216 SOCIAL SECURITY EXPENSE 12
5218 CALIF SUI & ETT
WORKERS COMP 17
Total Employee Services 241 241
Planning Operating
6150 2,000 272 1,500
6213 PROF & SPEC SERV-PLANNER 50,000 13,141 45,000
6215 PROF & SPEC SERV. - OTHER
Total Operating 52,000 13,413 46,500
TOTAL PLANNING 52,241 S 13,430 | s 46,741 | $ (5,500) Decrease from 24/25 Budget FY 24/25 FY 25/26 Allocations

ENGINEERING
Budget Projected YE Budget
90 1111-90 3111-90 3131-90
Engineering Employee Services
5110 SALARIES & WAGES REG GA
5211 HEALTH INSURANCE-ER GA GA GA GA GE 6A fA VA GA
5213 PERS RETIREMENT GA GA GA GA GA GA GA SA
5215 MEDICARE EXPENSE
5216 SOCIAL SECURITY EXPENSE GA GA 6A
5218 CALIF SUI & ETT GA
Total Employee Services GA LEA IGA
Engineering Operating
6212 PROF SERVICES-ENGINEER $ 150.000 GA GA 6A
PROF SERVICES 7,028
PROF SERVICES - TERTIARY 116,365 $ 50,000 $ $ 50,000 $
ENGINEER SERV.-BILLABLE $ 60,000 $ 60,000 $ 60,000
Total Operating. $210,000 470,443 $260,000 $ 60,000 $200,000 TOTAL ENGINEERING $ 210,000 $ 470,443 $ 260,000 $ 60,000 | $ 200,000 / $ $ 50,000.00 Increase from 24-25 Budget ADMINISTRATION/HR/FINANCE FY 24/25 FY 25/26 FY 25/26 Allocations Budget Projected YE Budget 1111-65 2111-65 3111-65 3131-65 4111-65 9670-65 9675-65 Administration Employee Services 49% 5% 30% 1% 5% 5%
$110 SALARIES & WAGES REG EMPLOYEES $ 529,462 S 529,789 500,242 245,119 25,012 150,073 $ 25,012 5,002 S 25,012 S 25,012 5211 HEALTH INSURANCE-ER $ 123,9005 199,527 141,877 69,520 7,094 42,563 7,094 1,419 $ 7,094 S 7,094 5213 PERS RETIREMENT $ 53,997 $ 29,669 34,767 17,036 1,738 10.430 S 1,738 348 $ 1,738 1,738 5215 MEDICARE EXPENSE $ 7,631 S 6,259 7,208 3,532 2,162 360 360 5216 SOCIAL SECURITY EXPENSE $ 32,625 $ 30,578 30,621 15,004 1,531 9,186 1,531 306 1,531 1,531 5218 CALIF SUI & ETT $ 2,468 $ 1,746 2.056 1,008 103 617 5220 WORKERS COMP $ 17,939 $ 16,154 20,347 9,970 1,017 6,104 1,017 1.017 1,017 5225 VACATION CASHOUT $ 10,921 17,400 8,526 870 5,220 174 $ 870 $ 870 5298 CALPERS UNFUNDED LIABILITY $ 66,419 59,336s 66.419 32,545 3,321 19,926 S 3,321 $ 664 S 3,321 S 3,321 Total Employee Services $845,362| 5873,058 S820,937 S402,259 S41,047 S246,281 S41,047 S8,209 S41,047 541,047 $ (24,425) Decrease from 24/25 Budget 1111-65 2111-65 3111-65 3131-65 4111-65 9670-65 9675-65 Administration Operating 65% 5% 25% 5% 0% 0% 0%
6111 OFFICE EXPENSE $ 12,000 $ 34,663s 2,800 600 8.000 $ Not Percentage 6115 MARKETING & PROMOTIONS in 3,056 975 75 $ 375
6120 SPECIAL DEPARTMENTAL EXPENSE 1,500 s 593 325 25 S
6122 TRAINING 6,000 S 5,641 3,250 250 1,250
6123 STAFF RECUITMENT 247 163 13 63 is
6160 COMMUNICATIONS 5,850 S 12,018 7,800 600 3,000 600
IT SERVICES 2,600 S 4,802 3,250 250 1,250 250
6166 SOFTWARE PROGRAMS $ 17,550 S 23,489 14,950 5.750 1,150 6167 HARDWARE 163
UTILITIES $ 20,000 18.193 on us is 11,700 900
4,500
6203 MAINT & OPERATIONS - EQUIPMENT 1,500 S 417 163
6211 PROF SERVICES - AUDITOR $ 55,000 S 2,086 s Citywide 6215 PROF & SPEC SERV. - OTHER $ 15,000 $ 50,489 5,200 400 2,000 400 HDL Sales Tax 6220 OTHER CONTRACTUAL SERVICES 4,000 S 11,530 7,800 600 3,000 Website, Copier, Postage Machine 6240 MEMBERSHIPS AND DUES - 3000 3 6315 S 4,550 350 S 1,750 S 350 $ 6250 TRAVEL, CONFERENCES & MEETINGS 150 S 750 S 150 S
9231 BANK PROCESSING CHARGES 10,658
Total Operating 514952015 184,727 107,750 s 65,038 | s 5,388 | 5 31,938 s 5,388 | s (41,770) Decrease from 24/25 Budget TOTAL ADMINISTRATION S994,882 S1,057,785 S928,687 S467,297 S46,434[ S278,219 S46,434 $8,209 $41,047 S41,047$ (66,195) Decrease from 24/25 Budget Recreation Programs FY 24/25 FY 25/26 FY 25/26 Allocations Budget Projected YE Budget 4111-67 4121-67
Recreation Employess Services Not percentages
5110 SALARIES & WAGES REG EMPLOYEES 45,113 110,884 103,926 61,220 42,706 5211 HEALTH INSURANCE-ER ÇA GA GA GA 12,600 GA GA EA 7,110 GA GA EA 15,750 7,875 7,875 5213 PERS RETIREMENT 3,186 4,678 1,507 888 619
5215 MEDICARE EXPENSE 654 1,615 2,298 1,149 1,149
5216 SOCIAL SECURITY EXPENSE GA 2,797 GA 6,903 6,444 3,796 2,648 5218 CALIF SUI & ETT GA 817 1,309 GA 1,803 1,152 652
5220 WORKERS COMP 2,990 3,887 GA 1,079 539 539
5225 VACATION CASHOUT GA 546 GA

GA GA GA GA
5296 CALPERS UNFUNDED LIABILITY GA 3,321 60
132,807 76,619 56,88
Total Employee Services 68,156.67 60 140,252.72
Recreation Operations
6119 SAFETY EQUIPMENT 2,800 2,800 $
6121 SUPPLIES 9,401.14 6,500 4,000
6122 TRAINING 1,500. 535.00 2,100
6123 POOL SUPLIES AND EQUIPMENT 1,000.00 117.34 2,000 2,000 6124 STAFF RECRUITMENT 127.00 350 175

EA EA GA EA GA EA EA GA EA EA
6125 COMMUNITY & SUMMER YOUTH 6,430.00 6,176.09 2,250 2,250 6126 SOFTBALL 6,000 6,000
6127 COST OF GOODS SOLD 1,622.80 850 2,400 1,450
6140 UNIFORM NON-PAYROLL 304.98 500 300 200
6800 EQUIPMENT 969.74 6,000 3,000 3,000
Total Operations 8,930 19,254 $32,350 $15,275 $17,075
Capital
8814 CAPITAL EXP - EQUIPMENT $0.00 Need a truck solution 9261 MISCELLANEOUS EXPENSE $0.00
Total Recreation Programs 77,086.67 159,506.81 165,157.07 91,893.97 73,263.09 LEGAL FY 24/25 FY 25/26 FY 25/26 Allocations
68 Budget Projected YE Budget 1111-68 3111-68 3131-68
40% 30%* 30%
6210 PROF & SPEC SERVICES-ATTORNEY $ 150,000 287,560 132,000 52,800 $ 39,600 $ 39,600 6210 PROF & SPEC SERVICES - WWTP & TER 50,000 25,000 25,000 6212 PROF SERVICES-HUMAN RESOURCES 7,500 1,435 3,000 1,200 900 900 6221 PROF SERVICES-LITIGATION EXP 20,287 15,000 6,000 4,500 4,500 TOTAL LEGAL $ 157,500 309,282 200,000 | 60,000 $ 70,000 $ 70,000 FY 2024/25 FY 25/26 FY 2024/25 Allocations
75 FIRE Budget Projected YE Budget 1111-75 9613-75 9675-75 8211-92 Fire Employee Services 15% 77% 8% Not percentage
5110 SALARIES & WAGES REG EMPLOYEES 539,293 GA 404.825 558,283 83,743 429,878 44,663 5130 OVERTIME EXPENSE 30,000 97,326 30,000 4,500 23,100 2,400 5211 HEALTH INSURANCE-ER 126,000 49,358 126,000 18,900 97,020 10,080 5213 PERS RETIREMENT 55,132 25.995 54,275 8,141 41,792 4,342 5215 MEDICARE EXPENSE 8,255 7,195 8,530 1,280 6,568 682 5216 SOCIAL SECURITY EXPENSE 35,296 27,599 36,474 5,471 28.085 2,918 5218 CALIF SUI & ETT 4,606 1,748 4,606 691 3.547 368
5220 WORKERS COMP 25,000 16,794 25,000 3,750 19,250 2,000 5224 UNIFORM ALLOWANCE 2,100 1.835 GA 69 69 2,100 315 60 60 GA 1,617 168 5225 VACATION CASHOUT 7,930 10,043 1,506 7,733 803
5298 CALPERS UNFUNDED LABILITY 45,505 33.945 45,505 6,826 35.039 3,640 Total Fire Employee Services 879,117 666,618 900,816 135,122 693,629 72,065 $ 21,699 Increase from 24/25 Budget Fire Operating 39% 0% 61%
6100 SERVICES & SUPPLIES
6111 OFFICE EXPENSE 1,500 Go GA 60 1,500 585 60 915
6119 SAFETY EQUIPMENT 20,000 25,000 9,750 15,250
6120 SPECIAL DEPARTMENTAL EXPENSE 4,000 4,000 1,560 2,440 6121 TRAINING SUPPLIES 1,600 1,600 624 976
6122 TRAINING 4,000 4,000 1,560 2,440
6123 STAFF RECRUITMENT 500 500 195 305
6130 TOOLS & SMALL EQUIP 5,000 5,000 1,950 3,050
6140 CLOTHING / UNIFORM NON-PAYROLL 5,000 5,000 1,950 3,050 6160 COMMUNICATIONS 13.000 13,000 5,070 s ta ta ea ta to. 7,930 6163 IT SERVICES 6,500 6,500 6 A 2,535 VA GA 3,965
6166 SOFTWARE PROGRAMS 600 600 234 366
6167 HARDWARE 1,600 1,600 624 976
6169 PERSONAL PROTECTION 3,267
6170 UTILITIES 22,000 14,913 GA 22,000 8,580 13,420
6190 MAINT OF BLDGS, STRUCT, GROUND 13,500 3,131 18,500 5.265 8.235 $ 5,000 6199 EXPENSE REIMBURSEMENT GA GA GA GA GA GA DA GA GA GA GA GA GA 1,597 6201 FUEL 35,000 30.638 35.000 13.650 21,350
6202 MAINT & OPERATIONS - VEHICLES 50,000 42,279 50,000 & 6 6 GA GA GA GA GA EA 19,500 (6066969606060606A 30,500 6203 MAINT & OPERATIONS - EQUIPMENT 5,000 4,124 5,000 1,950 3,050 6215 PROF & SPEC SERV. - OTHER 1,300 948 1,300 507 793
6220 OTHER CONTRACT SERVICES 893 500 195 305
Gs ts 305
6250 TRAVEL, CONFERENCES & MEETINGS 500 80
Total Operating. 190,600 194,437 201,100 76.479 119,621 5,000 $ 6,663 Increase from 24/25 Budget 8812 CAPITAL EXPENSE - BUILDING GA GA
8814 CAPITAL EXP - EQUIPMENT 323.093

CAPITAL REPLACEMENT
Total Capital 323,093
TOTAL FIRE $ 1,069,717 1.184.148 $ 1,101,916 211,601 693.629 191,686 $ 5,000 S 32,199 Increase from 24/25 Budget FY 24/25 FY 25/26
BUILDING INSPECTION Budget Projected YE Budget
85 1111-85
Building Inspection Employee Services
5110 SALARIES & WAGES REG 102,418 25,138
5211 HEALTH INSURANCE-ER 33,600 10,500
5213 PERS RETIREMENT 11,317 1,368
5215 MEDICARE EXPENSE 1,485
5216 SOCIAL SECURITY EXPENSE 6,350
5218 CALIF SUI & ETT 658
5220 WORKERS COMP 4,037 4,037 847
5225 VACATION CASHOUT 1,909 1,368
5298 CALPERS UNFUNDED LIABILITY 1,909 1,909
Total Employee Services 161,774 5,973 43,076 (118,698) Decrease from 24/25 Budget Building Inspection Operating
6111 OFFICE EXPENSE 1,200 241 1,200
6120 SPECIAL DEPARTMENTAL EXPENSE
6122 TRAINING 1,500 10000
6123 STAFF RECRUITMENT
6160 CO SERUNCATIONS 2,400 1,668
6163 2,661 3,000
6166 SOFTWARE PROGRAMS 1,000 1,200
6170 UTILITIES
6190 MAINT OF BLDGS, STRUCT, GROUND 1,500 -
6201 FUEL
6216 PROF SERVICES - BLDG INSP. 75,000 64,949
6220 OTHER CONTRACT SERVICES 595
6240 MEMBERSHIPS AND DUES 2,500 1000
6250 TRAVEL, CONFERENCES & 2,500
Total Operating 88,800 71,360 89,350 550 Increase from 24/25 Budget Building Inspection Capital
8810 CAPITAL EXP - VEHICLES
Total Capital -
TOTAL BUILDING INSPECTION 250,574 77,333 132,426| (118,148) Decrease from 24/25 Budget Is Is I s | CAPITAL EXP -VEHICLES 8810
Parks & Facilitics Maintenance Capital
137,905 40,332 S 9,332 S 2.166 T s 11,830 S 81,435 S 282,000 341,686 273,600 s Total Parks & Facilities Maintenance Operating

4.032 BANK PROCESSING FEES 9231
294 VA CA VA MEM ESTIS AND DUES 6240
LA GA CA CA 6221
VA GA GA 60 tA VA VA 36,000
100 50.00 1,250.00 1.125.00 2,500 3.492 5,000 GA MAINT & OPERATIONS - EOUIPMENT 1,750 100,00 500.00 2,250.00 5.000 CA 8.860 12,000 MAINT & OPERATIONS - VEHICLES 5,250 600 VA 300.00 1,500.00 6.750.00 15,000 13,109 13,000 FUEL 6201 450.00 2.025.00 4,500 15,050 15,000 S VA BEAUTIFICATION 6195 575 90.00
5,000 5,000 374 5,000 S VA MAINT / OPERATIONS OF POOL 6191 400 400 200.00 VA 6,000.00 27.000.00 60,000 73,951 70,000 S MAINT OF BLDGS, STRUCT, GROUND 6190 1,150.00 1,150 1,150 AMADOR WATER 6170

TRAIN PARKCIY HALL
750.00 750 750 PG&E 6170
800.00 800 800 AMADOR WATER 6170
A v TRAIN DEPOT
PG&E 6170

1.500.00 1,500 1,500 AMADOR WATER 6170

HEATH KNOLL
{A VA G VA CA VA UA LA PG&E 6170

7.000.00 7,000 7,000 AMADOR WATER 6170

OAK RIDGE
cn un us co PG&E
6,500.00 6,500 6,500 AMADOR WATER 6170

CA CA VA LA GROVER
VA
VA GA UA GA EA V PG&E 6170
cs un AMADOR WATER
15,000.00 15.000 15,000 6170
PERRY EARI.
35,000 35,000 35,000 PG&E 6170

65.000 65,000 65,000 AMADOR WATER 6170

HOWARD PARK
UTILITIES 6170
g 35.00 157.50 350 VA cA Ga VA çA tA A cA Un PERSONAL PROTECTION 6169 VA VA LA VA LA LA IT HARDWARE 6167
VA 450.00 2.025.00 4,500 5.862 5,500 SOFTWARE PROGRAMS 6166 LA GA • CA L 712 ÇA LA LA VA LA VA IT SERVICES 6163
Ađê. É. 8 210.00 945.00 2,100 4.968 4,000 COMMUNICATIONS 6160 VA GA UA LA VA GA EA GA GA GA GA 888 = z . 54.00 270.00 1,215.00 2,700 2,683 CLOTHING / UNIFORM-NON-PAYROLL 6140 98 ¿ LA 30.00 150.00 675.00 1,500 7,896 2,000 TOOLS & SMALL EQUIP 6130 \ A 3.00 15.00 67.50 150 800 STAFF RECRUITMENT 6123

20.00 100.00 450.00 1,000 VA VA FA 2,000 TRAINING 6122
350 20.00 100.00 450.00 1,000 TRAINING SUPPLIES 6121
20 10,00 50.00 225.00 500 21,957 500 SPECIAL DEPARTMENTAL EXPENSE 6120 1,750 100.00 500.00 2,250.00 5,000 7.689 6.000 VA CHEMICALS 6113

50.00 250.00 1,125.00 2,500 2,195 GA 100 VA OFFICE EXPENSE 6111 35% 4% 4% 2% 0% 0% 45% Parks & Facilities Maintenance Operating 231,908 26,504 26,504 13,252 33,130 $ 99,389 S 231,908 662,594 455,543 513,138 Total Employee Services 22,495 2,57l 2,571 1,285 3,214 9,641 22,495 54,270 64,378 64,270 CALPERS UNFUNDED LABILITY 5298 GA GA
4,135 CA 1,772 4.135 11,815 VA 4,288 VACATION CASHOUT 5225 VA LA LA 2,700 UNIFORM ALLOWANCE 5224
5,513 CA 315 788 2,363 5,513 15,750 13,553 13,500 WORKERS COMP 5220 VA GA 105 738 2,108 1,350 1,974 CALIF SUI & ETT - ER PAID 5218 8,330 952 476 1,190 3,570 8,330 23,799 17,047 VA 17,793 SOCIAL SECURITY EXPENSE 5216 1,948 VA 278 1,948 5,566 4,177 4,161 MEDICARE EXPENSE 5215 10,298 1,177 = 588 1,471 4,414 10,298 29,424 13,885 33,475 PERS RETIREMENT 5213 44,100 5,040 5,040 2,520 6,300 18,900 44,100 126,000 49,000 84,000 HEALTH INSURANCE-ER 5211 2,275 260 260 130 325 975 2,275 6,500 VA VA 6,500 VA VA cA OVERTIME EXPENSE 5130 132,077 15,094 15.094 7.547 18.868 56.604 GA 132,077 377,362 292,153 280,477 SALARIES & WAGES REG EMPLOYEES 5110 0% 35% 4% 4% 2% 0% 5% 15% 35% Parks & Facilities Maint. Emp Services 9514-92 4511-92 4311-92 4111-92 3131-92 3121-92 3111-92 2111-92 1111-92 Budget Projected YE Budget FY 25/26 Allocations FY 25/26 FY 24/25 PUBLIC WORKS
PUBLIC WORKS FY 24/25 FX 25/26 FY 25/26 Allocations
Budget Projected YE Budget 1111-92 2111-92 3111-92 3121-92 3131-92 4111-92 4311-92 9514-92 8812 CAPITAL OUTLAY-BUILDING VA VA 451-92
8813 CAPITAL OUTLAY-OTHER THAN BLDG 64,899 | S 65,000 $ 50,000 15,000 $ 1.001.000 $ 25,000
8814 CAPITAL EXP - EQUIPMENT 1.026,000 CA VA
Total Parks & Facities Capital - S 64,899 s 1,091,000 50,000 $ 1,001,000 $ 40.000 TOTAL PARKS & FACILITIES 786,738| S 862,128 S 111,219 33,130 S 35,836 2,035,594 313,343 15,418 116,836 $ 1,370,813 $ 40,000

MAINTENANCE
PUBLIC WORKS FY 24/25 FY 25/26 FY 25/26 Allocations
Budget Projected YE Budget 1111-92 2111-92 3111-92 3121-92 3131-92 4111-92 4311-92 4511-92 9514-92 WWTP/Tertiary Operating & Maintenance 0% 50% 0% 0% 0%
6111 OFFICE EXPENSE 1,000 4,700 2,350 2,350
6113 CHEMICALS 99,755 | $ 75,000 37,500 37,500
6126 SWRCB PERMIT FEE 40,395 40,000 VA GA tA tA tA tA 20,000 20,000 6160 COMMUNICATIONS 1,932 1,300 650 650
6166 SOFTWARE PROGRAMS 1,200 600 600
6170 AMADOR WATER 3,500 1,750 LA GA VA DA GA LA DA GA VA VA VA 1,750 6170 PGE & SOLAR 96.968 GA GA VA VA GA VA 95,000 47,500 47,500 6190 MAINT OF BLDGS, STRUCT, GROUND 642,796 55,000 27,500 27,500 6193 MAINT OF COLLECTION SYSTEM 108,387 70,000 35,000 35,000 6201 FUEL 1,048 CA 550 GA VA 275 275
6203 M&O EQUIPMENT 30,000 390,341 30,000 15,000 15,000
6210 PROF & SPEC SERV. LEGAL 955
6212 PROF SERVICES - ENGINEERING 4,021 VA
6215 PROF & SPEC SERV. - OTHER cA 1,949 VA
6220 OTHER CONTRACTUAL SERVICES 48,600| 70,000 35,000 35,000 6222 CONTRACT OPERATOR COSTS 456,000 515,341 474,240 237,120 HA GA GA LA GA GA LA 237,120 6230 INSURANCE - LIABLITY 1,667
9250 TRA VEL CONFERENCES & MEETINS VA GA LA LA
9231 3,000 3,000 1,500 1,500
TOM PROSSN OS Maint 900,650 1,953,487 CA uA 923,490 463,412 S 461,745 $ 3121.92 3131-92

CAPTA ESP V CICLES GA
8810 VA
CAPITAL OUTLAY-BUILDING . . .. 000°
8813 CAPITAL OUTLAY-OTHER THAN BLDG 25,068 510,000 GA VA 510,000 $ 8814 CAPITAL EXP - EQUIPMENT 182,300
Total WWTP/Tertiary Capital -S 207,368 510,000 S - S - S 510,000 |S -| S - | S Total WWTP/Tertiary 900,650 S 2,160,855 5 1,433,490 S 463,412 S 510,000 S 461,745 S TOTAL PARKS & WWTP/TERTIARY 1,174,250 S 2,295,173 s 3,469,084S 313,343 S 111,219 S 496,542 S 510,000 S 477,163 S 35,836 $ 116,836 S 1,370,813 S 40,000 FY 24/25 FY 25/26
LIGHTING & LANDSCAPE DIST. IC Budget Projected YE Budget 8221
Lighting/Landscape Expenditure Operating
8221-65-6125 ADMINISTRATION COSTS 550
8221-92-6170 UTILITIES 60,000 64,031 64,000
8221-92-6190 MAINT OF BLDGS, STRUCT, GROUND 20,000 22,146 31,000 8221-92-6221 PROF SERVICES 1,782
8221-92-6203 MAINT & OPERATIONS - EQUIPMENT 4,000
Total Lighting/Landscape Expenditure Operating l 80,550 21,959 95,000 S14,450 Increase from 24/25 Budget 8221-92-8813 CAPITAL OUTLAY-OTHER THAN BLDG
Total Lighting/Landscape Capital
TOTAL LIGHTING & LANDSCAPE DIST. 1 C 80,550 91,959 95,000 FY 24/25 FY 24/25
CFD - BONDS Budget Projected YE Budget
Lighting/Landscape Expenditure Operating
9111-65-6215 ADMINISTRATION COSTS 8,500
9111-92-6170 UTILITIES 45,500 O invalid acct - 9111 account is a Fiduciary fund for the bonds 9111-92-6190 MAINT OF BLDGS, STRUCT, GROUND 35,000 O Invalid acct - 9111 account is a Fiduciary fund for the bonds 9111-92-8813 CAPITAL OUTLAY-OTHER THAN BLDG 95,000 /with act 921 count a fuely torte ends Total Bond 184,000
CITYWIDE SERVICES FY 24/25 FY 25/26 FY 25/26 Allocations 94 Budget Project YE Budget 1111-94 2111-94 3111-94 3131-94 Citywide Employee Services
5225 RETIREE'S MEDICAL 100,000 104,430 100.000 100,000 GA Total Employee 100,000 104,430 100.000 100,000
Citywide Services Operating 60% 5% 25% 10%
6111 OFFICE EXPENSE 3,000 500 1,500 900 150
6112 PAYROLL PROCESSING FEE 6A 6,500 6,500 3,900 325 650 6230 INSURANCE VA 387,500 364.904 447,247 268,348 GA 22,362 44,725 6231 PROPERTY INSURANCE tA 7,500 4,600 5.000 3,000 GA 250 500 6160 COMMUNICATIONS 529 550 GA 330 GA
6166 SOFTWARE PROGRAMS GA 5,300 53 6A
6170 UTILITIES 418 418 251
6211 PROF SERVICES - AUDITOR 55,000 60.000 36,000 6,000 6215 PROF SERVICES - OTHER 47,090 49,500 29,700 GA 2.475 4,950 Controlller (31,895) & misc 6220 OTHER CONTRACTUAL SERVICES 16,663 15.000 9,000
6255 ECONOMIC DEVEL 10,000 128 5,000 3,000 6A 1,000
9231 BANK CHARGES/PROCESSING FEES 12,000 34,086 10,000 6,000 9261 MISCELLANOUS EXPENSE 25,000 3,000 $ 250 500 Hahn Foundation Total Operating 414,500 S 495,132 $ 605,768$ 363,461 S 60,577 1111-94 2111-94 3111-94 3131-94
Citywide Services Capital

CAPITAL
- Is - I$ - Is
Total Capital -T
TOTAL CITYWIDE SERVICES $ 514,500 599,562 $ 705,768 $ 463,461 L Item G.F. c.

Adopted:

City of Resolution:

IONE California Approval Date:
dirtie red Cutenes to the Motherlode Effective Date:
2025-26 Salary Schedule with Proposed Changes & Notes
Position Title Step 1 Step 2 Step 3 Step 4 Step 5
Accountant Annual $ 68,369.60 $ 71,788.08 $ 75,377.48 $ 79,146.36 $ 83,103.68 (Added in 24-25 same as 22-23) Monthly $ 5,697.47 $ 5,982.34 $ 6,281.46 $ 6,595.53 $ 6,925.31 2,629.60 $ 2,761.08 $ 2,899.13 $ 3,044.09 $ 3,196.30
Hourly 32.87 $ 34.51 $ 36.24 $ 38.05 $ 39.95
Account Clerk Annual $ 41,600.00 43,680.00 $ 45,864.00 $ 48,157.20 $ 50,565.06 (Increased by $1/hr in 24-25) Monthly $ 3,466.67 $ 3,640.00 $ 3,822.00 $ 4,013.10 $ 4,213.76 Bi-Weekly $ 1,600.00 $ 1,680.00 $ 1,764.00 $ 1,852.20 $ 1,944.81 Hourly $ 20.00 $ 21.00 $ 22.05 $ 23.15 $ 24.31
Accounts Coordinator Annual $ 54,080.00 $ 56,784.00 59,623.20 $ 62,604.36 $ 65,734.58 (Added - New Dec 17, 2024) Monthly $ 4,506.67 $ 4,968.60 $ 5,217.03 5,477.88 Remove for 25-26 Bi-Weekly $ 2,080.00 $ 2,184.00 2,293.20 $ 2,407.86 2,528.25 Hourly $ 26.00 $ 28.67 $ 30.10 $ 31.60
Administrative Analyst Annual $ 53,102.40 $ 55,757.52 $ 58,545.40 $ 61,472.67 $ 64,546.30 (Reduced steps) Monthly $ 4,425.20 $ 4,646.46 $ 4,878.78 $ 5,122.72 $ 5,378.86 Bi-Weekly 2,042.40 $ 2,144.52 $ 2,251.75 $ 2,364.33 $ 2,482.55 Hourly $ 25.53 $ 26.81 $ 28.15 $ 29.55 $ 31.03
Administrative Analyst I Annual $ 67,787.20 $ 71,176.56 $ 74,735.39 $ 78,472.16 $ 82,395.77 (Adjusted to relate to Administrative Analyst) Monthly $ 5,648.93 $ 5,931.38 $ 6,227.95 $ 6,539.35 $ 6,866.31 Bi-Weekly $ 2,607.20 $ 2,737.56 $ 2,874.44 $ 3,018.16 $ 3,169.07 Hourly $ 32.59 $ 34.22 $ 35.93 $ 37.73 $ 39.61
Removed Admin Analyst I1 & III - 24-25
Administrative Assistant Annual $ 67,766.40 $ 71,154.72 $ 74,712.46 $ 78,448.08 $ 82,370.48 Monthly $ 5,647.20 5,929.56 $ 6,226.04 $ 6,537.34 $ 6,864.21 Bi-Weekly $ 2,606.40 $ 2,736.72 $ 2,873.56 $ 3,017.23 $ 3,168.10 Hourly $ 32.58 34.21 $ 35.92 $ 37.72 $ 39.60
Assistant Fire Chief (stipend) Annual $ 4,348.26
Monthly $ 362.36
Building Official/Code Enforcement Annual $ 74,900.80 $ 78,645.84 $ 82,578.13 $ 86,707.04 $ 91,042.39 Officer Monthly $ 6,241.73 $ 6,553.82 $ 6,881.51 $ 7,225.59 $ 7,586.87 Bi-Weekly $ 2,880.80 $ 3,024.84 $ 3,176.08 $ 3,334.89 $ 3,501.63 Hourly $ 36.01 37.81 $ 39.70 $ 41.69 $ 43.77
City Council (elected) Annual 2,400.00
Monthly $ 200.00
City Manager (contract) Annual $ 155,500.80 $ 163,275.84 $ 171,439.63 $ 180,011.61 $ 189,012.19 (Added - New Dec 17, 2024) Monthly $ 12,958.40 $ 13,606.32 14,286.64 $ 15,000.97 $ 15,751.02 Increase Bi-Weekly $ 5,980.80 $ 6,279.84 $ 6,593.83 $ 6,923.52 $ 7,269.70 Hourly $ 74.76 $ 78.50 $ 82.42 $ 86.54 $ 90.87
City Treasurer (elected) Annual 2,400.00
Monthly $ 200.00
Clerk of the City Council (elected) Annual $ 30,000.00
Increase Monthly $ 2,500.00
Finance Manager Annual $ 88,400.83 $ 92,820.87 $ 97,461.92 $ 102,335.01 $ 107,451.76 Monthly $ 7,366.74 $ 7,735.07 $ 8,121.83 $ 8,527.92 $ 8,954.31 Bi-Weekly $ 3,400.03 $ 3,570.03 $ 3,748.54 $ 3,935.96 $ 4,132.76 Hourly 42.50 $ 44.63 46.86 $ 49.20 $ 51.66
Fire Chief (stipend) Annual $ 30,000.00
Monthly $ 2,500.00

Fire Engineer Annual $ 63,714.56 $ 66,900.29 $ 70,245.30 $ 73,757.57 $ 77,445.45 Monthly $ 5,309.55 $ 5,575.02 $ 5,853.78 $ 6,146.46 $ 6,453.79 Bi-Weekly 2,450.56 | $ 2,573.09 | $ 2,701.74 | $ 2,836.83 | $ 2,978.67 Hourly $ 21.88 $ 22.97 $ 24.12 $ 25.33 $ 26.60
Fire Fighter (Paid Call/Stipend) Daily Rate $ 100.00
Fire Marshall (stipend) Annual 24,000.00
Monthly 2,000.00
Grant Coordinator Annual $ 64,396.80 $ 67,616.64 $ 70,997.47 $ 74,547.35 $ 78,274.71 Monthly $ 5,366.40 $ 5,634.72 $ 5,916.46 $ 6,212.28 $ 6,522.89 Bi-Weekly $ 2,476.80 | $ 2,600.64 $ 2,730.67 $ 2,867.21 $ 3,010.57 Hourly $ 30.96 $ 32.51 $ 34.13 $ 35.84 $ 37.63
Maintenance Worker I Annual $ 41,600.00 $ 43,680.00 $ 45,864.00 $ 48,157.20 $ 50,565.06 Monthly $ 3,466.67 $ 3,640.00 $ 3,822.00 $ 4,013.10 $ 4,213.76 Bi-Weekly $ 1,600.00 1,680.00 $ 1,764.00 $ 1,852.20 $ 1,944.81 Hourly $ 20.00 $ 21.00 $ 22.05 $ 23.15 $ 24.31
Maintenance Worker II Annual $ 53,093.31 $ 55,747.98 $ 58,535.38 $ 61,462.15 $ 64,535.25 Monthly 4,424.44 $ 4,645.66 $ 4,877.95 $ 5,121.85 $ 5,377.94 Bi-Weekly $ 2,042.05 $ 2,144.15 $ 2,251.36 $ 2,363.93 $ 2,482.13 Hourly $ 25.53 26.80 28.14 29.55 31.03
Management Analyst Annual $ 73,528.00 77,204.40 81,064.62 85,117.85 89,373.74 Same as 2022.23 Monthly $ 6,127.33 6,433.70 6,755.39 7,093.15 7,447.81 Bi-Weekly $ 2,828.00 2,969.40 $ 3,117.87 3,273.76 3,437.45 Hourly $ 35.35 37.12 38.97 40.92 42.97
Police Chief Annual $ 126,880.00 133,224.00 $ 139,885.20 146,879.46 154,223.43 Monthly $ 10,573.33 11,102.00 11,657.10 12,239.96 12,851.95 Bi-Weekly $ 4,880.00 5,124.00 5,380.20 5,649.21 5,931.67 Hourly $ 61.00 64.05 $ 67.25 70.62 74.15
Police Officer (per MOU Annual 73,008.00 76,658.40 80,491.32 84,515.89 88,741.68 Increase per MOL Monthly 6,084.00 6,388.20 6,707.61 7,042.99 7,395.14 Bi-Weekly $ 2,808.00 2,948.40 3,095.82 3,250.61 3,413.14 Hourly 35.10 36.86 38.70 40.63 42.66
Police Sergeant (per MOU Annual $ 87,027.20 91,378.56 $ 95,947.49 $ 100,744.86 105,782.11 Increase per MOL Monthly $ 7,252.27 7,614.88 $ 7,995.62 8,395.41 8,815.18 Bi-Weekly 3,347.20 3,514.56 $ 3,690.29 3,874.80 4,068.54 Hourly 41.84 43.93 46.13 48.44 50.86
Police Trainee (per MOU) Annual $ 49,920.00 52,416.00 $ 55,036.80 $ 57,788.64 60,678.07 Monthly $ 4,160.00 4,368.00 $ 4,586.40 $ 4,815.72 5,056.51 Bi-Weekly $ 1,920.00 2,016.00 2,116.80 2,222.64 2,333.77 Hourly $ 24.00 $ 25.20 $ 26.46 $ 27.78 $ 29.17
Police Records Clerk Annual 51,459.20 54,032.16 $ 56,733.77 $ 59,570.46 $ 62,548.98 Monthly $ 4,288.27 4,502.68 $ 4,727.81 $ 4,964.20 5,212.41 Bi-Weekly 1,979.20 2,078.16 $ 2,182.07 2,291.17 2,405.73 Hourly $
Public Works Superintendent Annual 74,900.80 $ 78,645.84 $ 82,578.13 $ 86,707.04 $ 91,042.39 Monthly $ 6,241.73 $ 6,553.82 $ 6,881.51 $ 7,225.59 $ 7,586.87 Bi-Weekly 2,880.80 $ 3,024.84 $ 3,176.08 $ 3,334.89 $ 3,501.63 Hourly $ 36.01 $ 37.81 $ 39.70 $ 41.69 $ 43.77
creation Directo Annual $ 64,396.80 $ 67,616.64 $ 70,997.47 $ 74,547.35 $ 78,274.71 Increase, Part Time Monthly $ 5,366.40 $ 5,634.72 $ 5,916.46 $ 6,212.28 $ 6,522.89 Bi-Weekly $ 2,476.80 $ 2,600.64 $ 2,730.67 $ 2,867.21 $ 3,010.57 Hourly $ 30.96 $ 32.51 $ 34.13 $ 35.84 $ 37.63
Temporary/Seasonal Hourly $ 17.00 $ 17.85 $ 18.74 $ 19.68 $ 20.66

Interfund Loan Payments 2024-2025
Advances to Other Funds Advances From Other Funds Balance Balance (Fund paying out advance) Fund (Funds receiving advance) Fund 6/30/2023 Pmt 2024-25 6/30/2025 General Fund 1111 Impact Fees - General Plan 9515 343,592 15,704 $ 327,888 General Fund 1111 Impact Fees - Fire 9511 263,379 12,037 $ 251,342 Sewer-Capital Projects 3121 General Fund 1111 244,298 10,251 $ 234,047 Local Transportation Comm 4211 General Fund 1111 5,360 $ 111,915 Local Transportation Comm 4211 General Fund 1111 16,629 $ 347,252 Gas Tax Fund 2111 General Fund 1111 8,307 $ 171,100
Gas Tax Fund 2111 Impact Fees - General Plan 9515
ARSA 8231 General Fund 1111 2,645 $
Tertiary 3131 General Fund (Arena Loan 3% interest) 1111 14,357 $ 315,853 Traffic Mitigation Fee - Local 9518 General Fund 1111| 157,386 Measure M 9613 General Fund 1111 311,086 14,217 $ 296,869 2,415,315 $108,846 $2,306,469
Item F.b. d.