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2021-283-Minutes for Meeting June 21,2021 Recorded 7/1/2021�vTES CO BOARD OF COMMISSIONERS 1300 NW Wall Street, Bend, Oregon (541)388-6570 1:00 PM Recorded in Deschutes County CJ2021-283 Nancy Blankenship, County Clerk Commissioners' Journal 07/01 /2021 9:44:45 AM GC�LZ FS C-OGZ. II I I I III I II II II I I III I I II � III III 2021-283 FOR RECORDING STAMP ONLY BOCC MEETING MINUTES O DAY JU E 21, 2021 Barnes Sawyer Rooms Live Streamed Video Present were Commissioners Patti Adair, Anthony DeBone, and Phil Chang, Also present were Tom Anderson, County Administrator; David Doyle, County Counsel; and Samantha Pepper, BOCC Administrative Assistant. Attendance was limited in response to Governor's Virus orders. PLEDGE OF ALLEGIANCE Due to technical issues, live stream and audio were unavailable at the beginning of the meeting. CALL TO ORDER: Chair DeBone called the meeting to order at 1:11 p.m. ACTION ITEMS: 1. Statewide Transportation Improvement Fund Provider Agreement and Consideration of Board Signature of Document No. 2021-479 Communications Director Whitney Hale briefly explains the agreement. She notes that that projects will not receive payment until expense has been incurred. The agreement is tax based. Commissioner Adair mentions that COIC still has busses waiting to be used and its budget was approved last week. Commissioner Adair would like to see a bus route from Bend to Sunriver and back. BOCC MEETING JUNE 21, 2021 PAGE 1 OF 6 ADAI R: Move approval of Board Signature of Document No. 2021-479. CHANG: Second VOTE: ADAI R: Yes CHANG: Yes DEBONE: Chair votes yes. Motion Carried 2. Consideration of Board Signature of Document No. 2021-530, Acceptance of 5310 Grant Award Communications Director Whitney Hale explains the 5310 Grant Award which supports services for seniors and individuals with disabilities. These grant programs require the local match. ADAI R: Move approval of Board Signature of Document No. 2021-530 CHANG: Second VOTE: ADAI R: Yes CHANG: Yes DEBONE: Chair votes yes. Motion Carried 3. Consideration of Board Signature of Document No. 2021-544, Acceptance of STF Grant Award Communication Director Whitney Hales explains how this grant process was similar to the above. This is accepting funds with ODOT and then a sub agreement with the other entities after. This is the last biennium with STF. Everything will blend into STIF in the next biennium. Commissioner Chang asked how the state is planning to merge the funds and how they will be allocated. ADAIR: Move approval of Board Signature of Document No. 2021-544. CHANG: Second VOTE: ADAI R: Yes CHANG: Yes DEBONE: Chair votes yes. Motion Carried QOCC MEETING JUNE 21, 2021 PAGE 2 OF 6 4. American Rescue Plan Act Funding Framework Discussion County CFO and Treasurer Greg Munn explains the American Rescue Plan Act allocation of funds. He refers to the project worksheet. Commissioner Chang states that there really has not been public involvement in the county's process. He would like to see what priorities the community has. Zoom video recording resumes. Commissioner Chang also adds that he would like to advocate for childcare resources whether that be homebased, private or state run center. He suggests that Neighborlmpact help the county understand what the parameters are. Commissioner Adair mentions having additional childcare locations in Redmond and Bend. Commissioners agree to start "buckets" as a basis for ARPA allocations. Commissioners agree to tentatively allocate $3M towards childcare. They would like discuss early learning education with the state. $3M for childcare slots and early learning education from the state. Commissioner Chang comments that he would like to see affordable housing as another allocation "bucket". Housing is a very important issue in the community. Commissioner DeBone mentions having developer build a bunch of small affordable homes in an area. Commissioner Adair adds that she is really supportive of giving funds to area Chambers because they are more familiar with the cities and area served. Commissioners agree to tentative allocation of $1.5M as Public Health response contingency due to the COVID19 pandemic. Commissioners agree to tentative allocation $1.5M as unintended consequences associated with the COVID19 pandemic. Commissioner Adair would not like to spend any additional funding on contact tracing but would like to see Redmond as part of the habitat projects. BOCC MEETING JUNE 21, 2021 PAGE 3 OF 6 Commissioner Chang indicates support for a water infrastructure "bucket". Commissioner DeBone agrees and supports irrigation system modernization. Administrator Anderson adds that Terrebonne Sewer Project is also an ask. Commissioner Adair mentions that State Representative Bonham is giving the county $1 M for a Terrebonne project. Commissioner Adair asks for tentative allocation of $1.5M for area chambers. Commissioners agree to tentative allocation of $1.5M as small business and nonprofit support. Commissioner DeBone mentions his excitement of the neighbor impact warehouse. He would like to look into the project more. Commissioner Chang also supports. Commissioner Adair adds that she would like to see affordable housing for the working class. Commissioners agree to support an assistance to households "bucket" with unallocated funds to date. Commissioner DeBone states that Terrebonne has a water district but not sewer district. Administrator Anderson adds that consultant work has been completed. This update will come before the Board soon. There is a possibility to connect to the Redmond sewer district. Commissioners agree to support a sewer "bucket" with unallocated funds to date. Commissioners agree to support an affordable, work force, and transitional housing "bucket" with unallocated funds to date. Commissioners agree to support a funding bucket for replacement of public sector revenue loss with unallocated funds to date. Commissioner DeBone mentions that he contacted the state broadband office on the possible internet development/expansion in rural Deschutes County. BOCC MEETING JUKE 21, 2021 PAGE 4 OF 6 Commissioners agree to tentative support for Broadband "bucket" of $1 M. Commissioners agree to leave the To Be Determined list for later. Commissioner Chang suggests supporting preforming arts because there were no performances during the COVID19 pandemic. Discussion to continue to a future Board meeting. 5. Deschutes County Treasurer and Finance Report for May 2021 County CFO and Treasure Greg Munn updates Commissioners on the May 2021 Finance report. Commissioner Chang asked why the State places a limit on LGIP funds. Commissioner Adair asks about the next TRT Audit which will happen again in summer of 2022. Commissioner Chang asks what causes the health fund to increase. This fluctuates based off of what is charged to employees and departments for health benefits. OTHER ITEMS: • Commissioner Chang attend a Juneteenth event this past weekend. • Commissioner DeBone attended the Rhubarb festival. • Commissioner DeBone will be attending the Oregon Home Builders Association annual conference on Thursday. • Commissioners discuss Terrebonne area road improvements at the lower bridge intersection. Commissioner DeBone is interested in a transportation survey for the area. Commissioners agree to have Commissioner Adair serve on the advisory committee. BREAK: At the time of 3:51 p.m., the Board took a recess and reconvened at 3:56 p.m. EXECUTIVE SESSION: At the time of 3:57 p.m. the Board went into Executive Session under ORS 192.660 (2) (a) Consideration of Employment. The Board came out of Executive Session at 4:23 p.m. to direct staff to proceed as discussed. BOcc MEETING JUKE 21, 2.021 PAGE 5 OF 6 At the time of 4:23 p.m. the Board went into Executive Session under ORS 192.660 (2) (f) Records Exempt from Disclosure by Law and ORS 192.0660 (2) (h) Litigation. The Board came out of Executive Session at 5:07 p.m. to direct staff to proceed as discussed. Being no further items to come before the Board, the meeting was adjourned at 5:09 p.m. DATED this _ e Day of 2021 for the Deschutes County Board of Commissioners. ATTEST:P REC I S ETAR ANTHONY DEBONE, CHAR IL CHANG, WILE CHAM PATTY A AIR, COMMSIONER BOCC MEETING JUNE 21, 2021 PAGE 6 OF 6 Deschutes County Board of Commissioners 1300 NW Wall St, Bend, OR 97703 (541) 388-6570 - www.deschutes.org BOCC MEETING AGENDA DESCHUTES COUNTY BOARD OF COMMISSIONERS 1:00 PM, MONDAY, JUNE 21, 2021 Live Streamed Video - 1300 NW Wall Street - - Bend This meeting is open to the public, usually streamed live online and video recorded. To watch it online, visit wwmdeschutes.or Zi tints. Pursuant to ORS 192.640, this agenda includes a list of the main topics that are anticipated to be considered or discussed. This notice does not limit the Board's ability to address other topics. Item start times are estimated and subject to change without notice. CALL TO ORDER MEETING FORMAT In response to the COVID-19 public health emergency, Oregon Governor Kate Brown issued Executive Order 20-16 (later enacted as part of HB 4212) directing government entities to utilize virtual meetings whenever possible and to take necessary measures to facilitate public participation in these virtual meetings. Since May 4, 2020, meetings and hearings of the Deschutes County Board of Commissioners have been conducted primarily in a virtual format. Attendance/Participation options include: Live Stream Video: Members of the public may still view the BOCC meetings/hearings in real time via the Public Meeting Portal at www.deschutes.org/meetings. In Person Attendance: Limited due to Virus restrictions. Please contact Sharon Keith at sharon.keith@deschutes.org prior to the meeting to request in person attendance. Citizen Input: Citizen Input is invited in order to provide the public with an opportunity to comment on any meeting topic that is not on the current agenda. Citizen Input is provided by submitting an email to: citizeninput@deschutes.org or by leaving a voice message at 541-385-1734. Citizen input received before the start of the meeting will be included in the meeting record. Zoom Meeting Information: Staff and citizens that are presenting agenda items to the Board for consideration or who are planning to testify in a scheduled public hearing may participate via Zoom meeting. The Zoom meeting id and password will be included in either the public hearing materials or Board of Commissioners BOCC Meeting Agenda Monday, June 21, 2021 Page 1 of 3 through a meeting invite once your agenda item has been included on the agenda. Upon entering the Zoom meeting, you will automatically be placed on hold and in the waiting room. Once you are ready to present your agenda item, you will be unmuted and placed in the spotlight for your presentation. If you are providing testimony during a hearing, you will be placed in the waiting room until the time of testimony, staff will announce your name and unmute your connection to be invited for testimony. Detailed instructions will be included in the public hearing materials and will be announced at the outset of the public hearing. PLEDGE OF ALLEGIANCE ACTION ITEMS Statewide Transportation Improvement Fund Provider Agreement and Consideration of Board Signature of Document No. 2021-479 - Whitney Hale, Communications Director 2. Consideration of Board Signature of Document No 2021-530, Acceptance of 5310 Grant Award - Whitney Hale, Communications Director 3. Consideration of Board Signature of Document No 2021-544, Acceptance of STF Grant Award and 2021-480 STF Grant Agreement with Cascades East Transit - Whitney Hale, Communications Director 4. American Rescue Plan Act Funding Framework Discussion -Greg Munn, Chief Financial Officer 5. Deschutes County Treasurer and Finance Report for May 2021 - Greg Munn, Chief Financial Officer OTHER ITEMS These can be any items not included on the agenda that the Commissioners wish to discuss as part of the meeting, pursuant to ORS 192.640. EXECUTIVE SESSION At any time during the meeting, an executive session could be called to address issues relating to ORS 192.660(2)(e), real property negotiations, ORS 192.660(2)(h), litigation; ORS 192.660(2)(d), labor negotiations; ORS 192.660(2)(b), personnel issues, or other executive session categories. Board of Commissioners BOCC Meeting Agenda Monday, June 21, 2021 Page 2 of 3 Executive sessions are closed to the public, however, with few exceptions and under specific guidelines, are open to the media. Executive Session under ORS 192.660 (2) (a) Consideration of Employment Executive Session under ORS 192.660 (2) (f) Records Exempt from Disclosure by Law Executive Session under ORS 192.660 (2) (h) Litigation ADJOURN Deschutes County encourages persons with disabilities to participate in all programs and activities. This event/location is accessible to people with disabilities. If you need accommodations to make participation possible, please call (541) 617-4747. FUTURE MEETINGS: Additional meeting dates available at www.deschutes.org/meetin2calendar Meeting dates and times are subject to change. If you have questions, please call (541) 388-6572. Board of Commissioners BOCC Meeting Agenda Monday, June 21, 2021 Page 3 of 3 COTES C) A o Deschutes County Board of Commissioners 1300 NW Wall St, Bend, OR 97703 (541) 388-6570 - Fax (541) 385-3202 - https://www.deschutes.org/ AGENDA REQUEST & STAFF REPORT For Board of Commissioners BOCC Monday Meeting of June 21, 2021 DATE: June 16, 2021 FROM: Greg Munn, Finance, 541-388-6559 TITLE OF AGENDA ITEM: Deschutes County Treasurer and Finance Report for May 2021 See attached report. DATE: June 16, 2021 TO: Board of County Commissioners FROM: Greg Munn, Treasurer and Chief Financial Officer SUBJECT: Treasury and Finance Report — May 2021 Following is the unaudited monthly finance report for fiscal year to date May 31, 2021. Treasury and Investments • The portfolio balance at the end of May was $255 million, an increase of $16 million from last month, due primarily to the receipt of $19 million in ARPA funds, and an increase of $45 million from May 2020. • Net investment income for the month is $180,943, approximately $15,000 more than last month but $132,000 less than last May. YTD earnings are $2.3 million and $1.8 million (44%) less than last year's amount. • All portfolio category balances are within policy limits with the exception of the LGIP which includes the ARPA funds received in May. • The LGIP interest rate has remained at 0.60% since March 1. • Average portfolio yield is 0.78% down from 0.86% last month. • The portfolio's weighted average time to maturity is at 1.75 years (down from 1.93 last month). Portfolio Breakdown: Par Value by Investment Type Municipal Debt $ 38,550,000 15.1% Corporate Notes 64,383,000 25.2% Time Certificates - 0.0% U. S. Treasuries 5,000,000 2.0% Federal Agencies 68,385,000 26.8% LGIP 70,048,070 27.4% First Interstate Bank 8,863,278 3.5% Totallnvestments $ 255,229,347 100.0% Total Portfolio: By Investment Types Portfolio by Broker N $120 $99.1 c $100 $So $60 $40 $19.8 $21.8 $22.8 $20 $3.9 $8.9 $- — r DA Moreton Robert W Great Piper Castle Davidson Capital Baird & Pacific Sandler Oak Markets Co Securities Investment Income May-21 Y-T-D Total Investment Income 185,943 2,306,098 Less Fee: $5,000 per month (5,000) 55,000 Investment Income - Net 180,943 2,251,098 Prior Year Comparison May-20 312,499 4,008,079 Treasuries ($51,177,000) ral Agencies ers Acceptances Certificates cioal Debt Matu ' Years Max 4.438 Weighted Average 1.75 Yield Percentages Current Month Prior Month FIB/ LGIP 0.60% 0.60% Investments 1.33% 1.36 % Average 0.78% 0.86% Benchmarks 24 Month Treas. 0.16% LGIP Rate 0.60% 36 Month Treasury 0.31% Tenn Minimum Actual 0 to 30 Days Under 1 Year Under 5 Years 10% 25 % 100% 32.5% 48.0% 100.0% Other Policy Actual Corp Issuer Callable Credit W/A 5% 25% AA2 3.1% 21.5% AA1 Investment Activity Purchases in Month $ Sales/Redem tions in Month $ - 9,655,000 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00 % 0.50% 0.00% 300,000,000 250,000,000 200,000,000 150,000,000 100,000,000 50,000,000 24 Month Historic Investment Returns Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr MayJune July Aug Sept Oct Nov Dec Jan Feb Mar Apr May Three Year Portfolio Balance W 00 00 Cc W W CO M 01 M 01 01 01 01 M 01 01 rn 01 0 0 0 0 0 0 0 0 0 0 0 0 .-+ .-i N - N N N N N p a"i ti v Q m 3 �° u o a�i 9 a rya n�o a u o a�i v r'6 n. m z O u_ ¢ ¢ v� O z 0 ¢ 4 vi O z a � ¢ � Five Year Maturity Distribution Schedule 20,000,000 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 Deschutes County Investments Purehases..do In May 2020 Portfollo Managemont Purchases made In May 2021 Portfollo Details - Investments May 31, 2021 Purchase Maturity Days To Ratings Coupon Par Market Book Inv # Inv Type CU81P Security Broker Data Date Maturity Moodys S&P/Fitch Rate YTM 385 Value Value Value 10708 FAC 3133EKVC7 Federal Farm Credit Bank CASTLE 7/29/2019 7/19/2021 48 Aaa AA- 1.8750 1.8749 3,000,000 3,007,210 3,000,000 10726 FAC 3133EKCYO Fetleral Farm Credit Bank CASTLE 11/21/2019 3/14/2022 286 Aaa AA+ 0.4500 0.6684 5,000,000 5:015:250 5,003,863 10730 FAC 3133EKCYO Federal Farm Credit Bank CASTLE 11/29/2019 3/14/2022 286 Aaa AA+ 0.4500 0.4847 5,000,000 5,015,250 5,004,276 10748 FAC 3133EKJ56 Federal Farm Credit Bank CASTLE 1/31/2020 8/30/2022 455 Aaa AA+ 0.4000 0.3783 3,000,000 3,011,993 3,006,283 10763 FAC 3133EL3P7 Federal Farm Credit Bank R W B 8/12/2020 8/12/2025 1533 Aaa AA+ 0.5300 0.5300 3,000:000 2,970,283 3,000,000 10764 FAC 3133EL3H5 Federal Farm Credit Bank MORETN 8/12/2020 8112/12025 1533 Aaa AA+ 0.5700 0.5700 3,000,000 2,953,729 3,000,000 10783 FAC 3133EMCNO Federal Farm Credit Bank CASTLE 10/16/2020 10/15/2024 1232 Aaa AA + 0.4000 0.4402 2,000,000 1,997,103 1,997,317 10724 FAC 3130AHJYO Fetleral Home Loan Bank CASTLE 11/8/2019 11/19/2021 171 Aaa AA+ 1.6250 1.7109 3,000,000 3,021,881 2,998,821 10744 FAC 3130AHSR5 Federal Home Loan Bank CASTLE 12/20/2019 12/20/2021 202 Aaa AA+ 1.6250 1.6801 3:000:000 3:026:177 2,999,105 10761 FAC 3134GV6P8 Federal Home Loan Mtg Corp CASTLE 7/30/2020 4/15/2024 1049 Aaa 0.5000 0.5000 2,465,000 2,465,574 2,465,000 10766 FAC 3134GWN04 Federal Home Loan Mtg Corp CASTLE 8/14/2020 8/12/2025 1533 Aaa 0.6000 0.6102 2,000,000 1,996,731 1,999,160 10769 FAC 3137FAEV7 Federal Home Loan Mtg Corp CASTLE 8/21/2020 8/24/2023 814 Aaa AA, 0.2500 0.2841 5,000,000 5,002:538 4,996,219 10775 FAC 3134GWF84 Federal Home Loan Mtg Corp CASTLE 9/9/2020 9/9/2024 1196 Aaa 0.4800 0.4800 1,000,000 999,778 7,000,000 10791 FAC 3I 34GW3W4 Federal Home Loan Mtg Corp CASTLE 10/30/2020 10/28/2024 1245 Aaa 0.4100 0.4163 2,000,000 1,996,196 1,999,573 10792 FAC 3134GW5Q5 Federal Home Loan Mtg Corp CASTLE 10/30/2020 1/29/2025 1338 Aaa 0.4500 0.4524 2,500,000 2,469,074 2,499,785 10794 FAC 3137EAEZ8 Federal Home Loan Mtg Corp CASTLE 11/5/2020 11/6/2023 888 AA+ 0.2500 0.2801 5,000,000 5,004,468 4,996,358 10799 FAC 3134GW7F7 Federal Home Loan Mtg Corp CASTLE 11/18/2020 11/18/2024 1266 Aaa 0.3750 0,3750 2:000:000 2,001,551 2.000:000 10762 FAC 3136G4E74 Federal National Mtg Assn CASTLE 7/31/2020 1/29/2025 1338 Aaa AA+ 0.5700 0.5700 1,400,000 1,381,748 1,400,000 10765 FAC 3136G4N74 Federal National Mtg Assn MORETN 8/21/2020 8/21/2025 1542 Aaa AA+ 0.5600 0.5600 3,000,000 2,985,299 3,000,000 10767 FAC 3136G4L84 Federal National Mtg Assn CASTLE 8/18/2020 8/18/2025 1539 Aaa AA 0.5700 0.5901 2,000,000 1,991,520 1:998:331 10770 FAC 3136G4X24 Federal National Mtg Assn PS 8/28/2020 8/29/2025 1550 Aaa AA+ 0.6000 0.6000 1,000,000 994,962 1,000,000 10772 FAC 3136G4N74 Federal National Mtg Assn R W B 8/27/2020 8/21/2025 1542 Aaa AA+ 0.5600 0.5651 1.000.000 995, 100 999,788 10773 FAC 3136G4X24 Federal National Mtg Assn CASTLE 8/28/2020 8/29/2025 1550 Aaa AA+ 0.6000 0.6000 1,000,000 994,962 11000,000 10774 FAC 3136G4N74 Federal National Mtg Assn R W B 9/3/2020 ef2112025 1542 Aaa AA+ 0.5600 0.5600 2,000,000 1,990,199 2,000,000 10793 FAC 3135GA2NO Fetleral National Mtg Assn R W B 11/4/2020 11/4/2025 1617 Aaa AA+ 0.5500 0,5500 2,000,000 1,982,471 2,000,000 10796 FAC 3135GO6G3 Federal National Mtg Assn CASTLE 11/12/2020 11/7/2025 1620 Aaa AA+ 0.5000 0.5729 2,000,000 1,982,443 1,993:634 10696 AFD 88059E4M3 Tennessee Valley Authority CASTLE 4/18/2019 9/15/2021 106 Aaa AA+ 2.3733 2.5355 1,020,000 1,019,629 1,012,872 10721 TRC 9128287F1 U.S. Treasury CASTLE 10/31/2019 7/31/2021 60 Aaa 1.7500 1.6313 5,000,000 5,014,310 5,000,954 10759 MCI 037833CP3 Apple Inc CASTLE 3/27/2020 5/11/2022 344 Aal AA+ 0.5099 1.7452 1,000,000 1,003,074 990,182 10806 MC1 037833DF4 Apple Inc GPAC 12/3/2020 1/13/2025 1322 Aal AA+ 2.7500 0.6389 2,000,000 2,146,903 2,150.469 10727 MCI 06051 G EU9 Bank of America Corp CASTLE 11/25/2019 1/11/2023 589 A2 A- 3.3000 2.1201 2,000,000 2,097,357 2,036.582 10832 MCI 06053FAA7 Bank of America Corp DA DAV 2/23/2021 7/24/2023 783 A2 A- 4.1000 0.2303 1,000,000 1,080,191 1,082,811 10923 MCI 06051GFBO Bank of America Corp CASTLE 1/12/2021 1/22/2024 965 A2 A- 4.1250 0.5217 2,000,000 2,191,834 2, 188,630 10713 MCI 361582AD1 Berkshire Hathaway Inc CASTLE 9/9/2019 7/15/2023 774 Aa3 AA 7.3500 2.0306 500,000 573,593 554,020 10733 MCI 084664BT7 Berkshire Hathaway Inc MORETN 12/6/2019 5/15/2022 348 Aa2 AA 3.0000 1.7400 2,000,000 2,054,222 2,023,471 10822 MCI 12572QAGO CM GROUP GPAC 1/4/2021 3/15/2025 1383 Aa3 AA- 3.0000 0.6491 2,000,000 2, 157,405 2.175,451 10830 MCI 22546QAP2 CREDIT SUISSE NY CASTLE 2/1/2021 9/9/2024 1196 Aa3 3.6250 0.5718 2,950,000 3,224,609 3,241,287 10818 MCI 166764BW9 Chevron Corp GPAC 12/28/2020 5/11/2025 1440 Aa2 AA 1.5540 0.6470 1:663:000 1:718,025 1,721, 564 10824 MCI 166764BW9 Chevron Corp CASTLE 1/7/2021 5/11/2025 1440 Aa2 AA 1,5540 0.6175 2'000,000 2,066,176 2,072,780 10836 MCI 31422XBV3 Federal Agriculture Mtg Corp GPAC 3/15/2021 12/15/2023 927 0.2200 0.2149 2,000,000 1,995,930 2,000,000 10819 MC1 3133EMLEO Fetleral Farm Credit Bank PS 12/30/2020 9/22/2023 643 Aaa AA. 0.1900 0.1900 2,000,000 1,999,242 2,000,000 10820 MCI 3133EMLP5 Fetleral Farm Credit Bank PS 12/30/2020 12/23/2024 1301 Aaa AA+ 0.3200 0.3200 2:000:000 1,999,088 2,000,000 10828 MCI 3133EMNK4 Fetleral Farm Cretlit Bank DA DAV 1/22/2021 7/22/2024 1147 Aaa AA+ 0.3100 0.3100 2,000,000 1,996,490 2,000,000 10834 MCI 3133EMRZ7 Federal Farm Credit Bank CASTLE 2/26/2021 2/26/2024 1000 Aaa AA+ 0,2500 0.2621 2,000,000 1,998:580 1,999,343 10821 MCI 3134GXKK9 Federal Home Loan Mtg Corp R W B 1/15/2021 1/15/2025 1324 Aaa 0.3500 - 2,000,000 1.974,000 2,000,000 10648 MCI 45905UC36 International Boritls for Recons CASTLE 7/76/2018 9/28/2021 119 Aaa AAA 2,0000 2.9669 2,000,000 2'012,207 1.994,048 10802 MCI 45905EIJM6 International Bonds for Recons CASTLE 11/24/2020 11/24/2023 906 Aaa AAA 0.2500 0.3204 2,000,000 1,999, 120 1,996,445 10732 MCI 46625HJD3 JPMorgan Chase - Corporate N PJ 12/6/2019 1/24/2022 237 A2 A- 4.5000 2.0101 2,000:000 2.059,390 2,031,3132 10817 MCI 46625HKC3 JPMorgan Chase - Corporate N CASTLE 12/22/2020 1/23/2025 1332 A2 A- 3.1250 0.806I 2,000,000 2,156.874 2,165,931 10826 MCI 46625HKC3 JPMorgan Chase- Corporate N CASTLE 1/11/2021 1/23/2025 1332 A2 A- 3.1250 0,8272 2.000,000 2,156,874 2, 164,380 10771 MCI 68583RCT7 OR ST COMMUNITY COLLEGE DI R W B 6/27/2020 6/30/2024 1125 Aal AA+ 5.6600 0.6000 90,000 103,761 103,847 10654 MCI 695114CP1 Pacific Corp CASTLE 9/25/2018 2/1/2022 245 Al A+ 2.9500 3.3202 700,000 707,769 698,374 10667 MCI 695114CM8 Pacific Corp CASTLE 11/29/2018 6/15/2021 14 Al A+ 3,8500 3.3502 1, 170.000 1.171,908 1, 170,216 10672 MC1 695114CM8 Pacific Corp CASTLE 12/6/2018 6/15/2021 14 Al A+ 3.8500 3.3509 830:000 831:354 830,153 10692 MC1 695114CM8 Pacific Corp CASTLE 2/22/2019 6/15/2021 14 Al A+ 3.8500 2.8503 2,000,000 2:003,262 2:000:669 10813 MCI 740189AGO Precision Castparts Corp CASTLE 12/17/2020 1/15/2023 593 A2 AA- 2.5000 0,5548 2,772.000 2,85e,414 2,858,846 10797 MCI 822582CC4 ROYAL DUTCH SHELL PLC GPAC 11/13/2020 11/7/2024 1255 Aa2 AA- 2.0000 0.7055 3,000.000 3.141,603 3,131,243 10823 MCI 822582CC4 ROYAL DUTCH SHELL PLC CASTLE 1/7/2021 11/7/2024 1255 Aa2 AA- 2.0000 0.5429 1,708,000 1:788:619 1.792.444 10720 MCI 90520EAH4 MUFG Union Bank CASTLE 10/25/2019 4/1/2022 304 A3 A 3.1500 2.8375 2,000,000 2.043.747 2,017,993 10750 MCI 90520EAH4 MUFG Union Bank CASTLE 2/5/2020 4/1/2022 304 A3 A 3.I500 1.8114 1,000,000 1,021,874 1,010,885 10731 MCI 94988J5TO Wells Fargo Corporate Note CASTLE 12/5/2019 10/22/2021 143 Aa2 A+ 3.6250 1.9498 2,000,000 2,021, 146 2,012,817 10814 MCI 931142DV2 WALMART GPAC 12/17/2020 12/15/2024 1293 Aa2 AA 2.6500 0.5705 2,000,000 2,143,522 2.145,314 10801 MCI 30231 GBH4 XTO Energy Inc GPAC 11/19/2020 3/19/2025 1387 Aa1 AA 2.9920 0.8138 2,000,000 2,956,822 2, 162,323 10816 MCI 30231GBC5 XTO Energy Inc GPAC 12/21/2020 8/16/2024 1172 Aa1 AA 2.0190 0.5432 2,000,000 2,093:525 2:093:631) 10835 MUN 010831 DQ5 ALAMEDA CNTY CA JT PWRS AUiCASTLE 2/24/2021 6/1/2023 730 As AA+ 3.0950 0.3959 3:080,000 3,249,184 3.251,002 10788 MUN 014365DS6 ALDERWOOD WA WTR & WSTWI R W B 11/12/2020 12/1/2024 1279 Aa2 AA+ 1.0000 0.6501 935,000 947,099 946,288 10789 MUN 014365DR8 ALDERWOOD WA WTR & WSTWI R W B 11/12/2020 12/l/2023 913 Aa2 AA+ 1.0000 0.5499 270,000 273,451 273:009 10790 MUN 014365DQ0 ALDERWOOD WA WTR & WSTW1 R W B 11/12/2020 12/1/2022 548 Aa2 AA, 1.0000 0.5001 200,000 201,948 201,491 10808 MUN 13034AL57 CALIFORNIA INFRASTRUCTURE 8GPAC 12/17/2020 10/1/2024 1218 AAA 0.6450 0.6450 1,000,000 1,001,555 1,000,000 10777 MUN 179093KQ1 CLACKAMAS SCHOOL DISTRICT PS 10/1/2020 6/15/2024 1110 Aal 0.6130 0.6130 500,000 500,235 500,000 10807 MUN 179198JF4 CLACKAMAS SCHOOL DISTRICT DA DAV 12/3/2020 6/15/2024 7110 Aal 0.8300 0.4802 300:000 304,005 303,158 10709 MUN 29270CNU5 Bonneville Power Administratio CASTLE 7/30/2019 7/1/2023 760 Aa2 AA- 5.8030 2.1249 1,000,000 1,112,830 1,073,140 10778 MUN 4511527CO IDAHO ST BOND BANK AUTH REV PS 10/8/2020 9/15/2024 1202 As 5.0000 0.6103 1,000,000 11142,640 1.142,439 10780 MUN 476453GRO JEROME IDAHO SCHOOL DISTRICPS 10/13/2020 9/15'2023 836 Aaa 5.0000 0.4794 200,000 220798 220,526 10781 MUN 476453GS8 JEROME IDAHO SCHOOL DISTRICPS 10/13/2020 9/1512.24 1202 Aaa 5.0000 0.7253 220,000 250:760 250,440 10782 MUN 584288ER1 MEDFORD OR REVENUE R W B 10/14/2020 7/15/2024 1140 AA- 2.0000 0.6504 815,000 849.083 848:876 10825 MUN 625506PX2 MULTNOMAH CO-REF-TXBL GPAC 1/21/2021 6/1/2025 1461 Aaa AAA 1.0000 0.5001 2, 165:000 2:196:782 2,207,773 10815 MUN 625517MG9 MULTNOMAH COUNTY OR SCHOI R W B 12/30/2020 6/15/2024 1110 Aal AA+ 2.0000 0.4053 2.750,000 2,876,913 2,882,640 10768 MUN 67232TBM6 OAKLAND CA REDEV SUCCESSOIPS 8/21/2020 9/1/2023 822 AA- 3.1250 0.6015 2,500,000 2,633,875 2:640:450 10652 MUN 686053BQ1 Oregon School Boards Assoc MORETN 9/14/2018 6/30/2022 394 Aa2 AA 5.4800 3.1200 925,000 976:652 947,069 10805 MUN 68609TZR2 Oregon State Lottery R W B 12/1/2020 a/1/2024 1157 Aal AA+ 0.6360 0.4149 505,000 508,575 508,537 10811 MUN 68608USW7 Oregon State Lottery R W B 12/17/2020 8/1/2024 1157 Aal AA+ 2.6770 0.9387 755,000 794,985 795,764 10812 MUN 68608USD9 Oregon State Lottery R W B 12/17/2020 8/1/2024 1157 Aa1 AA+ 2.6770 0.9387 500,000 526,210 526,996 10829 MUN 68607VZ73 Oregon State Lottery PS 1/26/2021 4/1/2024 1035 Aa2 AAA 2.5050 0.3902 2,350,000 2,485,760 2,489,801 10784 MUN 732098PE2 POMONA CAU UNI SCH DIST TAX PS 10/20/2020 8/1/2024 1157 Aa3 - 0.7700 0.6002 1,200,000 1:206,288 1:206,373 10809 MUN 736668MD1 Portland Community College PS 12/17/2020 6/15/2024 1110 Aal 0.5720 0.5720 1,000,000 999,240 1,000,000 10760 MUN 736746XU7 PORTLAND OR URBAN RENEWAL PS 7/14/2020 6/15/2023 744 Aal 4.0230 2.8950 1.000,000 1,001,600 1,021,880 10810 MUN 73474TAB6 MORROW PORT TRANS FAC R W B 12/14/2020 9/1/2024 1188 Aa2 3.2210 0.4202 1,750,000 1,899:625 1,907,889 10837 MUN 73473RDH5 MORROW PORT TRANS FAC R W B 4/1/2021 12/1/2023 913 A- 0.7000 0.7001 1,000,000 998,900 1,000,000 10836 MUN 73473RDW2 MORROW PORT TRANS FAG R W B 4/1/2021 6/1/2023 730 A- 0.7000 0.7001 215,000 214,772 215,000 10833 MUN 757889BRO REDWOOD CITY CA SCH DIST DA DAV 2/24/2021 8/1/2022 426 AA 5.0000 0.8062 125,000 132:16" 131,909 10705 MUN 797398DK7 SAN DIEGO CNTY CALIF PENSIOICASTLE 7/1/2019 8/15/2021 75 Aa2 AAA 5.8350 2.0005 2,000,000 2,0233,560 2,015,3549 10776 MUN 568571 CZ4 SILVER FALLS SD PS 9/17/2020 6/15/2024 1110 Aal 0.5500 0,5500 1.900,000 1,900,152 1,900,000 10831 MUN 799055QU5 SAN MATEO CA FOSTER CITY SC DA DAV 2/16/2021 8/1/2025 1522 Aaa AA+ 1.5970 0.4701 500,000 515,230 523,206 10786 MUN 835569GR9 SONOMA CCD PS 10/21/2020 8/1/2024 1157 Aa2 AA 2.0610 0.6002 1.200,000 1,259,796 1,254,800 10787 MUN 88675ABS4 TIGARD OR WTR SYS REVENUE PS 11/3/2020 8/1/2025 1522 Aa3 AA 2.0000 0.8504 350:000 366:125 366,399 10779 MUN 906429EE1 UNION CTY OR SCHOOL DISTRICPS 10/8/2020 6/15/2024 1110 As 0.6750 0.6750 490,000 491,147 490,000 10785 MUN 939307KV5 Washington County SD Municipal PS 10/26/2020 6/15/2024 1110 As1 0.5900 0.5841 1,500,000 1,501,935 1,500,000 10798 MUN 938429V61 Washington County SD Municipal PS 11/17/2020 6/15/2025 1475 As1 0.9120 0.6449 350,000 353,532 353:715 10800 MUN 98459LAAl YALE UNIVERSITY GPAC 11/18/2020 4/15/2025 1414 Aaa AAA 0.8730 0.5784 2,000,000 2,018,328 2,022,490 10078 RRP SYS10078 Local Govt Investment Pool 7/1/2006 - - 1 0.6000 0.6000 70,048,070 70,048,070 70,048,070 10084 RR2 SYS10084 First Interstate 7/1/2006 - - 1 0.6000 0,6000 8,663,278 8,863,278 8:863,278 256,229,347 258,869,027 258,818,62g Position Control Summary July - June Percent Org Jul Aug Sep Oct Nov Dec Jan Feb Mar April May Unfilled Assessor Filled 33.26 33.26 33.26 33.26 33.26 33.26 33.26 33.26 33.26 33.26 32.26 Unfilled 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 3.00 5.93% Clerk Filled 8.48 8.48 8.48 8.48 8.48 8.48 9.48 9.48 9.48 9.48 9.48 Unfilled 1.00 1.00 1.00 1.00 1.00 1.00 - - - - - 5.75% BOPTA Filled 0.52 0.52 0.52 0.52 0.52 0.52 0.52 0.52 0.52 0.52 0.52 Unfilled - - - - - - - - - - - 0.00% DA Filled 53.10 53.80 52.80 51.80 52.40 51.20 52.20 52.20 53.20 52.70 51.70 Unfilled 1.00 0.40 1.40 2.40 1.80 3.00 2.00 2.00 1.00 1.50 2.50 3.19% Tax Filled 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 Unfilled - - - - - - - - - - - 0.00% Veterans' Filled 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Unfilled - - - - - - - - - - - 0.00% Property Mngt Filled 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Unfilled - - - - - - - - - - - 0.00% Total General Fund Filled 106.86 107.56 106.56 105.56 106.16 104.96 106.96 106.96 107.96 107.46 105.46 Unfilled 4.00 3.40 4.40 5.40 4.80 6.00 4.00 4.00 3.00 3.50 5.50 3.93% Justice Court Filled 4.60 4.60 4.60 4.60 4.60 4.60 4.60 4.60 4.60 4.60 4.60 Unfilled - - - - - - - - - - - 0.00% Community Justice Filled 46.90 46.90 45.90 45.90 45.90 45.90 44.90 44.90 47.90 46.90 46.40 Unfilled 1.00 1.00 2.00 2.00 2.00 2.00 3.00 3.00 - 1.00 1.50 3.51% Sheriff Filled 224.75 234.75 237.75 236.75 231.75 231.75 226.75 230.75 228.75 229.75 228.75 Unfilled 22.75 15.25 12.25 14.25 19.25 19.25 24.25 20.25 23.25 22.25 23.25 7.84% Health Srvcs Filled 304.55 312.25 319.78 323.98 318.21 316.18 310.98 327.98 330.28 327.78 328.78 Unfilled 38.25 31.55 24.02 17.82 23.89 31.92 37.12 29.12 27.92 30.42 31.22 8.41% CDD Filled 54.00 53.00 54.00 54.00 53.00 56.00 56.00 56.00 55.00 55.00 57.00 Unfilled 2.00 3.00 2.00 4.00 5.00 1.00 1.00 1.00 6.00 6.00 4.00 5.49% Road Filled 53.00 53.00 53.00 53.00 53.00 53.00 53.00 55.00 56.00 54.00 55.00 Unfilled 4.00 3.00 3.00 3.00 3.00 3.00 3.00 1.00 - 2.00 1.00 4.21% Adult P&P Filled 39.60 39.60 38.60 38.60 39.60 39.60 39.60 39.60 39.60 39.60 38.10 Unfilled 2.25 1.25 2.25 2.25 1.25 1.25 1.25 1.25 1.25 1.25 2.75 4.05% Solid Waste Filled 22.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 21.00 Unfilled 2.00 - - - - - - 1.00 1.00 3.00 2.72% 9-1-1 Filled 54.00 54.00 56.00 57.00 55.00 55.00 53.00 53.00 54.00 54.00 54.00 Unfilled 6.00 5.00 3.00 2.00 4.00 4.00 6.00 6.00 5.00 6.00 6.00 8.13% Victims Assistance Filled 8.00 8.00 8.00 8.00 8.00 8.00 7.00 7.00 7.00 7.00 7.00 Unfilled - - - - - - 1.00 1.00 1.00 1.00 1.00 5.68% GIS Dedicated Filled 2.30 2.30 2.30 2.30 2.30 2.30 2.30 2.30 2.30 2.30 2.30 Unfilled - - - - - - - - - - - 0.00% Fair&Expo Filled 10.91 10.91 10.91 10.91 10.91 10.91 10.91 10.91 11.00 10.00 10.00 Unfilled 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09 - 1.00 1.00 2.25% Natural Resource Filled 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Unfilled - - - - - - - - - - - 0.00°16 ISF - Facilities Filled 19.60 19.60 20.60 21.60 21.60 21.60 21.60 21.60 21.60 21.60 21.60 Unfilled 3.40 2.40 1.40 0.40 0.40 0.40 0.40 0.40 1.40 1.40 1.40 5.45% ISF -Admin Filled 7.75 7.75 7.75 7.75 7.75 7.75 7.75 7.75 7.75 7.75 7.75 Unfilled - - - - - - - - - - - 0.00°*/6 ISF - BOCC Filled 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Unfilled - - - - - - - - - - - 0.00% ISF - Finance Filled 8.00 8.00 9.00 9.00 9.00 9.00 9.00 9.00 8.00 8.00 9.00 Unfilled 1.00 1.00 - - - - - 1.00 2.00 2.00 1.00 7.77% ISF - Legal Filled 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 Unfilled - - - - - - - - - - - 0.00°k ISF - HR Filled 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 Unfilled - - - - - - - - - - - 0.00% ISF - IT Filled 15.70 15.70 15.70 15.70 15.70 15.70 15.70 15.70 15.70 15.70 15.70 Unfilled - - - - - - - - - - - 0.00DA ISF - Risk Filled 2.25 2.25 2.25 2.25 2.25 2.25 2.25 2.25 2.25 2.25 2.25 Unfilled - - - - - - - - - - - 0.00°r6 Total: Filled 1,004.77 1,023.17 1,035.70 1,039.90 1,027.73 1,027.50 1,015.30 1,038.30 1,042.69 1,036.69 1,034.69 Unfilled 86.74 66.94 54.41 51.21 63.68 68.91 81.11 68.11 71.82 78.82 82.62 %Unfilled 7.95% 6.145/6 4.99% 4.69% 5.83% 6.29% 7.400/6 6.16% 6.44% 7.07% 7.39% 6.40% Budget to Actuals Report General Fund: Revenue YTD in the General Fund is $46.4 million or 124% of budget, an increase of $9.7 million from last year which was at 102% of budget for the same time period. This increase in YTD revenue this year is due to property tax collections, unbudgeted CARES Act reimbursements and Clerk recording fees. Both the increase in property tax collections and Clerk recording fees are driven by low interest rates and refinances. There are approximately 1,500 (1.3%) more tax accounts than last year and 1,207 more accounts that were paid in full by the November due date. Expenses YTD are $42.1 million and 106% of budget compared to $32.9 million and 88% of budget last year. Most of the increase is due to CARES Act expenditures. CODr Fund ,t all rBlan4-} 00i -General Fund 01C - T.ssn,t-Caen:_. 020 -Code Aha:e.., 040 - Court Techn,.- 1 0`0 - Eca )-- D_. 0b0 - „ —Al Lau,., 0?0 - Jeneral Cou... 090 - Project De'... '.. i 30 - Park park D_-Io... Monthly GL F... 0 it I $9.7M (Blank) i All Major Funds: Monthly Expenditures 87,5% % of last vear 6udoet r Las. Year Actua:s GCurrer.-tVcarAclu- Monthly Revenues 1017% %of last year 6udoet QL.-Yea, Actua's 4DC--tyear Actuais On the attached pages you will find the Budget to Actuals Report for the County's major funds with actual revenue and expense data compared to budget through May 31, 2021. ocx\\)sEsC-oG�� Budget to Actuals - Countywide Summary All Departments 91.7% FY21 YTD May 31, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % 001 - General Fund 35,797,833 37,514,589 105% ; 37,201,525 46,139,838 124% ; 48,528,442 130% ; 030 - Juvenile 856,930 826,150 96% ; 975,090 742,393 76% 959,140 98% ; 160/170 - TRT 7,732,000 7,616,246 99% 6,916,358 10,372,452 150% ; 11,160,500 161% ; 220 - Justice Court 578,000 561,613 97% 489,850 456,141 93% ; 497,543 102% ; 255 - Sheriff's Office 41,581,807 43,677,825 105% ; 43,449,298 44,148,407 102%: 44,330,338 102% ; 274 - Health Services 36,132,298 32,892,266 91% ; 43,207,563 40,535,370 94% ; 47,965,652 111% ; 295 - CDD 8,468,820 8,043,542 95% ; 8,251,726 8,506,754 103% ; 9,266,606 112% ; 325 - Road 22,785,827 22,495,570 99% 20,681,110 20,423,609 99% ; 22,741,278 110% ; 355 - Adult P&P 5,775,278 6,570,946 114% ; 5,995,287 6,016,812 100% ; 6,028,642 101% ; 465 - Road CIP 2,142,893 2,145,706 100% ; 2,467,800 906,734 37% ; 2,431,059 99% ; 610 - Solid Waste 11,724,869 12,300,751 105% ; 12,077,592 11,672,469 97% ; ; 13,025,035 108% ; 615 - Fair & Expo 1,561,500 990,522 63% ; 1,466,050 1,630,827 111% ; 1,798,216 123% ; 616 - Annual County Fair 1,649,700 1,469,198 89% 52,000 96,000 185% ; ; 96,572 186% ; 617 - Fair & Expo Capital 16,000 21,189 132% ; 14,000 8,010 57% e ; 8,600 61% Reserve 618 - RV Park 437,700 445,454 102% ; 436,050 461,963 106% ; 524,301 120% ; 619 - RV Park Reserve 12,550 3,801 30% 1,100 7,307 664% ; 7,800 709% 670 - Risk Management 3,495,039 3,930,523 112% ; 3,263,646 2,995,185 92% ; ; 3,327,989 102%: 675 - Health Benefits 22,318,433 22,490,985 101% ; 21,884,538 20,728,458 95% ; 21,877,576 100%: 705 - 911 10,563,350 11,280,682 107% ; 11,064,698 11,561,750 104% ; 12,077,579 109% ; 999 - Other 29,544,540 37,220,505 126% ; 34,328,295 49,437,265 144% ; 53,565,238 156% ; TOTAL RESOURCES ; 243,175,367 252,498,065 104% ; 254,223,576 276,847,745 109% ; ; 300,218,104 118% ; Fiscal Year 2020 Fiscal Year 2021 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % 001 - General Fund 18,517,987 17,416,654 94% ; 19,253,406 23,287,621 121% ; 25,396,806 132% 030 - Juvenile 7,127,337 6,927,385 97% 7,390,349 6,395,616 87% 7,046,782 95% ; 160/170 - TRT 2,274,140 2,260,020 99% ; 2,419,872 3,154,995 130% ; 3,556,222 147% ; 220 - Justice Court 678,141 667,997 99% 683,508 599,215 88% ; 654,373 96% ; 255 - Sheriff's Office 44,685,809 44,783,763 100% ; 50,263,220 44,486,703 89% ; 51,185,352 102%: 274 - Health Services 47,589,309 42,265,238 89% ; 52,285,174 44,572,499 85% ; ; 49,873,010 95% ; 295 - CDD 7,905,639 7,462,091 94% ; 8,474,142 7,368,642 87% 8,107,524 96% ; V"(ESC�G�{ Budget to Actuals - Countywide Summary All Departments 91 7% FY21 YTD May 31, 2021 (unaudited) Year Complete 325 - Road 14,573,336 13,094,764 90% 14,513,205 11,236,332 77% 14,143,597 97% ; 355 - Adult P&P 6,669,491 6,428,151 96% ; 7,081,268 5,786,237 82% 6,557,274 93% ; 465 - Road CIP 13,835,913 5,824,653 42% 20,036,050 5,857,866 29% 14,784,426 74% ; 610 - Solid Waste 8,384,039 7,518,563 90% ; 8,853,213 6,979,777 79% 8,695,697 98% ; 615 - Fair & Expo 2,464,787 2,372,624 96% 2,070,371 1,772,493 86% 1,973,560 95% ; 616 - Annual County Fair 1,504,700 1,615,288 107% ; 127,000 149,452 118% ; 211,055 166% ; 617 - Fair & Expo Capital 1,362,775 424,931 31% 401,940 109,240 27% 140,440 35% ; Reserve 618 - RV Park 540,373 503,509 93% 543,902 467,070 86% 495,294 91% ; 619 - RV Park Reserve 100,000 8,335 8% 100,000 - 0% 20,000 20% 670 - Risk Management 4,132,295 2,440,263 59% 3,794,344 2,108,924 56% 2,732,639 72% ; 675 - Health Benefits 24,115,011 22,953,057 95% 23,620,173 18,525,803 78% ; 23,007,178 97% ; 705 - 911 12,250,336 10,722,604 88% 12,576,839 9,634,310 77% ; ; 10,791,832 86% ; 999 - Other 70,540,907 52,841,578 75% 58,629,868 27,992,959 48% 58,670,925 100% ; TOTAL REQUIREMENTS 289,252,325 248,531,468 86% 293,117,844 220,485,756 75% ; 288,043,986 98% ; 0-CESCCG2� Budget to Actuals - Countywide Summary All Departments 91.7% FY21 YTD May 31, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 TRANSFERS Budget Actuais % Budget Actuais % Projection % 001 - General Fund (19,023,310) (18,917,801) 99% (20,308,890) (18,597,987) 92% ; ; (20,233,890) 100% ; 030 - Juvenile 5,874,465 5,874,465 100% ; 5,957,854 5,461,367 92% 5,957,854 100% ; 160/170 - TRT (4,433,128) (4,430,732) 100% ; (4,678,036) (4,060,980) 87% (4,945,229) 106% ; 220 - Justice Court - - 107,235 98,296 92% 107,235 100% ; 255 - Sheriff's Office 3,119,936 3,120,245 100% ; 3,119,077 2,837,266 91% ; 3,119,077 100% ; 274 - Health Services 6,102,365 6,552,032 107% ; 8,026,313 5,178,635 65% 6,995,981 87% ; 295 - CDD (1,448,081) (1,111,631) 77% (55,480) (533,805) 962% ; ; (723,826) 1305%; 325 - Road (11,910,575) (11,910,575) 100% ; (6,683,218) (5,367,150) 80% ; (6,683,218) 100% ; 355 - Adult P&P 223,189 223,189 100% ; 187,496 171,873 92% ; 187,496 100%: 465 - Road CIP 12,014,914 11,431,979 95% 7,517,657 3,948,205 53% ; 7,146,576 95% ; 610 - Solid Waste (3,296,192) (3,296,192) 100% ; (3,684,280) (2,768,579) 75% ; (3,684,280) 100% ; 615 - Fair & Expo 1,022,863 1,475,467 144% ; 494,967 680,597 138% ; 1,102,703 223% ; 616 - Annual County Fair (145,000) - 0% ; 75,000 69,000 92% 75,000 100%: 617 - Fair & Expo Capital (13,313) (13,313) 100% ; 253,158 232,058 92% ; 408,316 161% Reserve 618 - RV Park (307,000) (307,000) 100% ; (436,628) (132,418) 30% (256,943) 59% ; 619 - RV Park Reserve 502,000 502,000 100% ; 621,628 310,814 50% ; 436,943 70% 670 - Risk Management (6,918) (6,918) 100% ; (3,500) (3,203) 92% ; ; (3,500) 100%: 705-911 999 - Other 11,123,785 10,814,785 97% ; 9,078,924 12,476,011 137% ; 10,993,705 121% ; TOTAL TRANSFERS (600,000) - 0 ; (410,723) - 0 ; - 0% viESCOG�� Budget to Actuals - Countywide Summary All Departments 91 7% FY21 YTD May 31, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 ENDING FUND BALANCE Budget Actuals % Budget Actuals Projection % 001 - General Fund 9,346,536 13,529,514 145% ; 9,739,629 17,783,743 ; 16,427,259 169% ; 030 - Juvenile 694,058 1,069,720 154% ; 616,595 877,863 939,932 152% ; 160/170 - TRT 3,324,732 3,490,749 105% ; 3,530,844 6,647,226 ; 6,149,798 174% ; 220 - Justice Court 64,859 37,842 58% 57,804 (6,936) (11,753) -20% ; 255 - Sheriffs Office 14,732,933 18,832,967 128% ; 14,981,322 21,331,937 15,097,030 101% ; 274 - Health Services 4,766,157 7,817,166 164% ; 5,727,266 8,958,672 12,905,789 225% ; 295 - CDD 1,097,104 1,253,356 114% ; 734,798 1,857,663 1,688,612 230% ; 325 - Road 2,303,905 4,217,071 183% ; 2,180,473 8,037,198 6,131,534 281% ; 355 - Adult P&P 1,918,976 3,119,990 163% ; 1,816,329 3,522,438 2,778,853 153% ; 465 - Road CIP 15,938,430 25,512,586 160% ; 13,103,814 24,509,659 ; 20,305,795 155% ; 610 - Solid Waste 644,638 2,285,566 355% ; 719,918 4,209,679 2,930,624 407% ; 615 - Fair & Expo 199,576 (1,199) -1% ; 255,550 537,732 926,160 362% ; 616 - Annual County Fair - (47,461) ; - (31,912) (86,944) ; 617 - Fair & Expo Capital - 726,169 999% ; 1,008,442 856,996 1,002,645 99% ; Reserve 618 - RV Park 150,327 227,936 152% ; 43,512 90,412 - 0% ; 619 - RV Park Reserve 414,550 497,466 120% ; 1,012,728 815,587 922,209 91% ; 670 - Risk Management 5,455,826 8,676,750 159% ; 6,465,802 9,559,807 9,268,600 143% ; 675 - Health Benefits 14,309,716 16,101,833 113% ; 13,588,094 18,304,488 14,972,231 110% ; 705 - 911 6,066,720 9,162,894 151% ; 6,829,277 11,090,335 ; 10,448,641 153% ; 999 - Other 41,618,580 69,175,048 166% ; 50,505,333 103,123,865 ; 75,899,855 150% ; TOTAL FUND BALANCE ; 123,047,623 185,685,964 151% ; 132,917,530 242,076,454 ; 198,696,872 149% ; oh`�uTES C. Budget to Actuals Report General Fund - Fund 001 FY21 YTD May 31, 2021 (unaudited) RESOURCES Property Taxes - Current Property Taxes - Prior Other General Revenues Assessor Clerk BOPTA District Attorney Tax Office Veterans Property Management TOTALRESOURCES REQUIREMENTS Assessor Clerk BOPTA District Attorney Medical Examiner Tax Office Veterans Property Management Non -Departmental TOTAL REQUIREMENTS TRANSFERS Transfers In Transfers Out TOTAL TRANSFERS 91.7% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance 29,046,840 29,310,769 101% 30,105,307 30,811,364 102%: 30,812,000 102%: 706,693: A 391,000 976,355 250% 358,000 525,056 147% 525,123 147% 167,123! 3,020,400 3,1369644 104% 2,550,871 10,058,135 394% 11,656,137 457% 9,105,265 B 837,283 942,562 113% 836,713 997,712 119% , 1,051,768 126% 215,055! 1,615,280 2,242,070 139% 2,153,741 2,801,086 130% 3,2539741 151% 1,100,000, C 12,220 13,659 112% 12,220 14,768 121% 15,000 123% t 2,780! 383,806 333,772 87% 467,138 358,895 77% 447,138 96% (20,000)' D 195,390 257,219 132% 419,927 433,488 103% 469,927 112% 50,00& E 175,614 175,614 100% 175,608 119,198 68% 175,608 100%, ' F 120,000 125,925 105% 122,000 20,137 17% 122,000 100%! - G 35,797,833 37,514,589 105% ; 37,201,525 46,139,838 124% ; ; 48,528,442 130% ; 11,326,917: Budget Actuals % Budget Actuals % 41993,290 4,699,209 94% 5,237,507 4,478,717 86% 2,049,501 1,640,426 80% 2,051,015 1,755,039 86% 77,950 72,369 93% 79,945 70,373 88% 7,873,159 7,606,702 97% i 8,234,075 7,465,156 91% 235,542 197,772 84% 236,358 179,229 76% 865,307 860,973 99% 970,608 910,035 94% 589,551 525,956 89% 639,571 530,880 83% 306,985 301,829 98% 317,533 286,643 90% 1,526,702 1,511,418 99% 1,486,794 7,611,548 512% t 18,517,987 17,416,654 94% 19,253,406 23,287,621 121% Budget Actuals % Budget Actuals % 260,000 260,000 100% 260,000 238,328 92% (19,283,310) (19,177,801) 99% (20,568,890) (18,836,315) 92% (19,023,310) (18,917,801) 99% ; (20,308,890) (18,597,987) 92% ; Projection % $ Variance 4,959,302 95% 278,20& H 2,037,889 99% 13,1261 79,945 100%, 8,429,188 102% (195,113); J 236,358 100% 992,498 102% (21,890); K 632,523 99% 7,048, L 329,103 104% (11,570)� J 7,700,000 518% (6,213,206)' M 25,396,806 132% ; (6,143,400); Projection % $ Variance 260,000 100% N (20,493,890) 100% 75,00& O (20,233,890) 100% ; 75,000: FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 11,090,000 12,349,379 111% 12,100,400 13,529,514 112% 13,529,514 112% 1,429,114, Resources over Requirements 17,279,846 20,097,935 17,948,119 22,852,217 23,131,636 5,183,517 Net Transfers - In (Out) d (19,023,310) (18,917,801) 6 (20,308,890) (18,597,987) (20,233,890) i C 7 75,000 I TOTAL FUND BALANCE $ 9,346,536 $ 13,529,514 145% ; $ 9,739,629 $ 17,783,743 183% ; $ 16,427,259 169% ; $6,687,630: Footnotes on the following page A Current year taxes received primarily in November, February and May; actual 20-21 TAV is 5.40% compared to FY19-20 vs. 5.00% budgeted B PILT payment of $500,000 received in July 2020; interest projection based on current investment rate and anticipated cash balances; includes CARES Fund reimbursements C Projection based on YTD collections of Recording Fees D A vacancy in a grant funded position will reduce State Grant funds by $20K; Federal Grants cannot be drawn down until agency completes financial system upgrade which is estimated to be the end of November. E Higher than expected Assessment and Taxation Grant revenue F Oregon Dept. of Veteran's Affairs grant reimbursed quarterly G Interfund land -sale management revenue recorded at year-end H Projected Personnel savings based on FY21 average vacancy rate of 5.9% I Projected Personnel savings based on FY21 average vacancy rate of 5.8% j Projected Personnel overage based on FY21 spending to date K Projected Personnel overage based on FY21 spending to date plus estimate for a retirement payout L Projected Personnel savings based on FY21 savings to date M Budget adjustment for COVID-19 related contracts will be presented to the Board before June 30, 2021 N Repayment to General Fund from Finance Reserves for ERP Implementation 0 $75K will not be transferred to CDD as it is not needed due to higher than anticipated revenue Budget to Actuals Report Juvenile - Fund 030 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance OYA Basic & Diversion 442,601 387,814 88% F 472,401 281,566 60% 472,401 100% - A ODE Juvenile Crime Prev 91,379 82,125 90% 109,000 134,508 123% 119,000 109% 10,000 B Inmate/Prisoner Housing 80,000 96,600 121% t 90,000 56,850 63% 65,000 72% (25,000); C Gen Fund -Crime Prevention € 20,000 20,000 100%! 89,500 89,500 100%! 89,500 100% - D Leases 86,400 97,061 112% 88,000 75,020 85% 88,000 100% DOC Unif Crime Fee/HB2712 35,000 49,339 141% 49,339 37,004 75% 49,339 100%! - OJD Court Fac/Sec SB 1065 € 26,000 20,404 78% 26,000 12,450 48% 15,000 58% (11,000); E Interest on Investments 31,000 26,491 85% 17,300 13,043 75% 13,900 80% (3,400); F Food Subsidy 16,000 13,448 84% 12,000 11,559 96% 12,000 100%! -1 Contract Payments 8,000 5,459 68% 8,000 1,124 14% 2,000 25% (6,000)l E Miscellaneous 14,050 22,672 161% 7,550 27,391 363% 30,000 397% 22,450, G Case Supervision Fee 6,500 4,736 73% 6,000 2,377 40% 3,000 50% (3,000),' E TOTAL RESOURCES 856,930 826,150 96% 975,090 742,393 76% ; 959,140 98% (15,950); REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 5,797,927 5,650,045 97% 5,970,797 5,270,486 88% 5,787,694 97% 183,103, H Materials and Services 1,329,410 1,277,340 96% 1,372,016 1,095,244 80% 1,211,552 88% 160,464,1 Capital Outlay 47,536 29,887 63% 47,536 100%! - TOTAL REQUIREMENTS 7,127,337 6,927,385 97% 7,390,349 6,395,616 87% ; 7,046,782 95% ; 343,567: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Funds 5,961,465 5,961,465 100% 6,034,966 5,532,053 92% _ 6,034,966 100% _ Transfers Out-Veh Reserve € (87,000) (87,000) 100% (77,112) (70,686) 92% (77,112) 100% TOTAL TRANSFERS ; 5,874,465 5,874,465 100% ; 5,957,854 5,461,367 92% ; 5,957,854 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,090,000 1,296,490 119% 1,074,000 1,069,720 100% 1,069,720 100% (4,280); Resources over Requirements (6,270,407) (6,101,235) (6,415,259) (5,653,224) E (6,087,642) 327,617� Net Transfers - In (Out) 5,874,465 5,874,465 5,957,854 5,461,367 5,957,854 TOTAL FUND BALANCE $ 694,058 $ 1,069,720 154% ; $ 616,595 $ 877,863 142% ; $ 939,931 152% ; $323,337: A Adjusted projection based on less than expected YTD youth contractor billing that drives reimbursement B Quarterly reimbursement of biennial award based on actuals. A correction to actuals is pending and will post in June C Adjusted projection based on YTD revenue. COVID-19 is impacting other Counties use of detention. D On -time annual transfer received E Adjusted projection based on YTD revenue. Receiving less than budgeted due to COVID-19 impacts F Interest projection based on current investment rate and anticipated cash balances G Includes CARES Fund and State COVID related reimbursements H Projected Personnel savings based on FY21 average vacancy rate of 3.5% 1 Adjusted projection based on YTD expenses. COVID-19 has reduced M&S spending. oy \�lEs `{ Budget to Actuals Report TRT - Fund 160/170 FY21 YTD May 31, 2021 (unaudited) RESOURCES Room Taxes Interest State Miscellaneous TOTAL RESOURCES 91.7% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance 7,670,000 7,527,492 98% 6,862,458 10,215,353 149% 11,000,000 160% 4,137,542: A 62,000 88,754 143% 53,900 57,099 106% 60,500 112% 6,600� B - - 100,000 100,000 100,000! C 7,732,000 7,616,246 99% 6,916,358 10,372,452 150% ; 11,160,500 161% ; 4,244,142: REQUIREMENTS Budget Actuals % Budget Actuals % COVA 2,064,221 2,050,618 99% 1,838,805 2,626,302 143% t Grants & Contributions 62,000 62,000 100% 404,000 386,660 96% Interfund Contract 79,160 79,160 100% 114,481 104,941 92% Interfund Charges 37,309 37,309 100% 35,861 32,872 92% Software 10,350 - 0% 11,500 0% Auditing Services 14,500 19,200 132% 11,500 0% i Public Notices 1,600 1,694 106% { 1,600 1,694 106% Office Supplies 3,000 741 25% 1,275 14 1% Printing 2,000 642 32% 850 - 0% Miscellaneous - - - 2,511 999% Refunds & Adjustments 8,657 999% - - ! TOTAL REQUIREMENTS 2,274,140 2,260,020 99% ; 2,419,872 3,154,995 130% ; TRANSFERS Budget Actuals % Budget Actuals % Transfer Out - RV Park (35,000) (35,000) 100% (20,000) (18,396) 92% ; Transfer Out - Annual Fair (250,000) (250,000) 100% (75,000) (69,000) 92% s Transfer Out - F&E Reserve � (286,687) (286,687) ° E 100% � 253,158 ( ) 232,058 ( ) 92% Transfer Out - F&E (as needed) (325,744) (323,348) 99% (275,744) (23,599) 9% Transfer Out - Health (406,646) (372,757) 92% Transfer Out - F&E (383,910) (383,910) 100%! (495,701) (456,042) 92% Transfer Out - Sheriff (3,151,787) (3,151,787) 100% f (3,151,787) (2,889,128) 92% TOTAL TRANSFERS (4,433,128) (4,430,732) 100% ; (4,678,036) (4,060,980) 87% ; Projection % $ Variance 2,976,630 162% (1,137,825); D 404,000 100% 114,481 100%, E � k 35,861 100%! 20,000 174% (8,500); F 0% 11,500- G 1,700 106% (104 100 8% 1,175; 850 100% 2,600 999% (2,600)� 3,556,222 147% ; (1,136,350); Projections % $ Variance t (20,000) 100% (75,000) 100% (408,316) 161% (155,158), H (25,744) 9% 250,000,1 (406,646) 100% J (857,736) 173% (362,035); (3,151,787) 100%, (4,945,229) 106% ; (267,193); FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 2,300,000 2,565,255 112% 3,712,394 3,490,749 94% 3,490,749 94% (221,645)' Resources over Requirements 5,457,860 5,356,226 4,496,486 7,217,457 7,604,278 3,107,792 Net Transfers - In (Out) (4,433,128) (4,430,732) (4,678,036) (4,060,980) t (4,945,229) (267,193); TOTAL FUND BALANCE $ 3,324,732 $ 3,490,749 105% ; $ 3,530,844 $ 6,647,226 188% ; ; $ 6,149,798 174% ; $2,618,954: A YTD 05.30.21 ahead of PY by 40%. Projection assumes a 1 % increase over PY for the remainder of the year B Interest projection based on current investment rate and anticipated cash balances C Includes CARES Fund reimbursements D Payments to COVA based on a percent of TRT collections E Contracted services with the Finance Department for operating TRT program F Increase in cost due to purchase of new software G There will not be an audit in FY21 H The balance of the 1 % F&E TRT is transferred to F&E reserves I $250K of budgeted transfers are to be transferred from unallocated TRT on an as needed basis j Transfer to Health Services is to fund COVID re -opening positions -1ES COG�< Budget to Actuals Report Justice Court -Fund 220 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Court Fines & Fees 575,000 556,877 97% 488,750 455,392 93% 496,791 102% 8,041� A Interest on Investments t 3,000 1,706 57% 1,100 13 1% 15 1% (1,085)' B Miscellaneous - 3,030 - 736 737 737� TOTAL RESOURCES ; 578,000 561,613 97% 489,850 456,141 93% 497,543 102% ; 7,693; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 516,868 522,054 101% 531,006 476,266 90% 520,685 98% 10,321 C Materials and Services 161,273 145,944 90% 152,502 122,948 81% 133,688 88% 18,814 D TOTAL REQUIREMENTS ; 678,141 667,997 99% ; 683,508 599,215 88% 654,373 96% 29,135: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund - 107,235 98,296 92% 107,235 100% E TOTAL TRANSFERS 107,235 98,296 92% 107,235 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 165,000 144,227 87% 144,227 37,842 26% 37,842 26% (106,385): Resources over Requirements (100,141) (106,384) (193,658) (143,074) (156,830) 3 36,828! Net Transfers - In (Out) - 107,235 98,296 107,235 TOTAL FUND BALANCE $ 64,859 $ 37,842 58% $ 57,804 ($ 6,936) -12% ; ($ 11,753) -20% ($69,557); A The FY21 budget reflects lower revenue compared to FY20 because of HB4210. Revenue projected to come in slightly higher than budget. B Interest projection based on current investment rate and anticipated cash balances C Projected Personnel savings based on FY21 savings to date D M&S projected to come in lower than budget based on anticipated spending the remainder of FY21 E Additional transfers may be needed because of lower Court Fines and Fees revenue Q ES` 2{ Budget to Actuals Report yL� OG Sheriffs Office - Fund 255 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance LED #1 Property Tax Current 26,293,470 26,496,529 101% 27,476,763 27,835,915 101% 27,911,421 102%, 434,15% A LED #2 Property Tax Current 10,632,014 10,696,589 101% 11,092,307 11,238,389 101% 11,260,389 102% 168,082! A Sheriff's Office Revenues 3,922,323 4,914,406 125% 4,259,128 4,220,296 99% 4,267,628 100% 8,500 B LED #1 Property Tax Prior 312,000 761,642 244% 280,000 441,419 158% 462,000 165% 182,000� LED #2 Property Tax Prior 148,000 331,165 224% 120,000 182,729 152% 190,200 159% 70,200 LED #2 Interest 136,000 160,208 118% 120,000 69,350 58% 71,400 60% (48,600) B LED #1 Interest 138,000 287,276 208% 101,100 160,309 159% 167,300 165% 66,200 B LED #2 Foreclosed Properties - 8,631 - - LED #1 Foreclosed Properties - 21,380 - - - TOTAL RESOURCES 41,581,807 43,677,825 105% ; 43,449,298 44,148,407 102% ; ; 44,330,338 102% ; 881,040; REQUIREMENTS Sheriff's Services Civil/Special Units Automotive/Communication s Detective Patrol Records Adult Jail Court Security Emergency Services Special Services Training Crisis Stabilization Center Other Law Enforcement Non - Departmental TOTAL REQUIREMENTS TRANSFERS Transfer In - TRT Transfer In - General Fund Transfers Out - Debt Service TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Budget Actuals % Budget Actuals % 3,105,057 3,092,171 100% = 3,864,843 3,924,968 102%, 1,232,158 1,171,260 95% 1,232,618 997,314 81% 2,858,337 2,915,540 102% 3,312,477 2,685,392 81% 2,303,072 2,217,577 96% 2,515,536 2,328,651 93% 10,592,002 11,446,211 108% 13,284,465 11,832,883 89% 1,004,600 833,934 83% 1,038,130 879,578 85% 18,379,998 17,929,047 98% 19,347,342 16,821,206 87% 556,740 458,541 82% 490,401 386,616 79% i 402,734 603,381 150% 543,565 808,825 149% 1,601,871 1,747,792 109% 2,052,586 1,599,461 78% 743,334 � 916,411 123% � 1,156,993 998,420 86% F 571,267 84,267 15% _ - 1,330,214 1,261,716 95% 1,328,675 1,221,933 92% 4,425 105,917 999% 95,589 1,457 2% 44,685,809 44,783,763 100% ; 50,263,220 44,486,703 89% ; Projection % $ Variance 4,634,739 120% _ (769,896); C 1,122,833 91% 109,785, 3,149,239 95% 163,238: 2,651,953 105% _ (136,417)= D 13,676,780 103% (392,315)= E 1,000,431 96% i 37,699 18,884,228 98% 463,114 F 420,520 86% 69,881! 1,124,823 207% (581,258) G 1,832,960 89% 219,626; 1,230,532 106% _ (73,539); 1,360,725 102% (32,050) 95,589 100% _ 51,185,352 102% ; (922,132); Budget Actuals % Budget Actuals % Projection % $ Variance 3,151,787 3,151,787 100% 3,151,787 2,889,128 92% 3,151,787 100% 240,249 240,249 100% 240,290 220,266 92% 240,290 100% (272,100) (271,791) 100% (273,000) (272,128) 100% (273,000) 100% 3,119,936 3,120,245 100% ; 3,119,077 2,837,266 91% ; 3,119,077 100% ; Budget Actuals % Budget Actuals % Projection % $ Variance 14,716,999 16,818,660 114% 18,676,167 18,832,967 101% 18,832,967 101% 156,800- (3,104,002) (1,105,938) (6,813,922) (338,296) (6,855,014) ± (41,092); 3,119,936 3,120,245 3,119,077 2,837,266 3,119,077 $ 14,732,933 $ 18,832,967 128% ; $ 14,981,322 $ 21,331,937 142% ; ; $ 15,097,030 101% ; $115,708: A Current year taxes received primarily in November, February and May; actual 20-21 TAV is 5.40% compared to FY19-20 vs. 5.00% budgeted B Interest projection based on current investment rate and anticipated cash balances C Station 10 siding rehabilitation project D Detective Personnel is forecasted to be over -budget due to overtime E Patrol projected to be over budget due to overtime related to fires, delays in Academy due to COVID-19, and special projects F Adult Jail and Court Security savings related to reduced inmate population due to COVID-19 G Emergency Services projected to be over budget due to direct COVID-19 costs \�IEs` Budget to Actuals Report Health Services - Fund 274 FY21 YTD May 31, 2021 (unaudited) RESOURCES State Grant OHP Capitation Federal Grants Local Grants OHP Fee for Service State Miscellaneous State - OMAP Environmental Health Fees Other Patient Fees Title 19 Vital Records Divorce Filing Fees State Shared- Family Planning Interest on Investments Interfund Contract- Gen Fund Liquor Revenue CCBHC Grant TOTALRESOURCES 91.7% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance 14080,644 11,212,405 80% 15,156,802 14,377,372 95% 15,973,147 105% 816,345: E 7:242,430 8,094,701 112% 8,279,406 8,403,083 101% 8,403,083 101% 123,677! E 3,277,616 2,798,690 85% 4,833,096 2,527,591 52% 5,470,163 113% 637,067! E 1,567,331 1,133,942 72% 3,639,059 4,016,440 110% k 4,378,975 120% 739,916 i 3,265,627 3,524,303 108% 3,844,695 118% = 579,068! E 1,040,153 1,387,132 133% 2,850,731 2,391,576 84% 4,201,896 147% 1,351,165! E 991,900 879,037 89% 1,162,507 969,715 83% 1,057,864 91% (104,643)! 1,058,206 1,104,825 104% 1,091,652 1,050,733 96% 1,089,816 100%! (1,836)! 484,712 476,047 98% 965,971 1,039,221 108% 1,123,300 116% 157,329! E 564,750 600,412 106% 672,995 431,179 64% 470,132 70% (202,863)! 4,862,726 4,071,759 84% 350,491 830,294 237% 905,775 258% 555,284! i 220,000 259,029 118% 237,296 260,390 110% 283,707 120% 46,411 ! 173,030 173,030 100%! 173,030 173,030 100%! 173,030 100% 120,000 191,912 160% t 155,000 138,663 89% 151,269 98% (3,731)! 171,000 233,116 136% 147,400 145,387 99% 154,800 105% 7,400! 127,000 127,000 100% 127,000 127,000 100% 127,000 100% E 150,800 162,122 108% 99,500 129,393 130% 157,000 158% 57,500 - � (12,894) 999% E 36,132,298 32,892,266 91% 43,207,563 40,535,370 94% 47,965,652 111% ; 4,758,089: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation - Personnel Services 33,186,830 32,041,791 97% 37,922,192 32,844,288 87% 35,823,158 94% 2,099,034! Materials and Services 13,707,479 10,223,447 75% 14,223$15 11,624,538 82% 13,916,709 98% 306,805 Capital Outlay 695,000 - 0% t 139,467 103,672 74% 133,142 95% 6,32& TOTAL REQUIREMENTS 47,589,309 42,265,238 89% ; 52,285,174 44,572,499 85% ; 49,873,010 95% ; 2,412,164: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund 5,747,090 5,747,090 100% 5,472,710 5,019,377 92% 5,472,710 100% , Transfers In- OHP Mental Health 548,601 998,268 182% 2,379,865 - 0% 1,349,533 57% (1,030,332)� Transfers In - TRT - - 406,646 372,757 92% i 406,646 100% Transfers Out (193,326) (193,326) 100% (232,908) (213,499) 92% ± (232,908) 100% - E TOTAL TRANSFERS 6,102,365 6,552,032 107% ; 8,026,313 5,178,635 65% ; 6,995,981 87% ; (1,030,332); FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 10,120,803 10,638,105 105% 6,778,564 7,817,166 115% 7,817,166 115% 1,038,602, Resources over Requirements (11,457,011) (9,372,971) (9,077,611) (4,037,129) (1,907,358) 7,170,251 Net Transfers - In (Out) ! 6,102,365 6,552,032 ! 8,026,313 5,178,635 f E 6,995,981 (1,030,332); E ! TOTAL FUND BALANCE $ 4,766,157 $ 7,817,166 164% ; $ 5,727,266 $ 8,958,672 156% ; ; $ 12,905,789 225% ; $7,178,523: o� ""I ES C-, Budget to Actuals Report � Health Services - Admin - Fund 274 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Federal Grants 726,655 565,906 78% 1,237,245 544,588 44% 2,455,335 198% 1,218,090: A Interest on Investments 171,000 233,116 136% 147,400 145,387 99% 154,800 105% 7,400! B Other 9,000 8,718 97% 14,391 8,693 60% 9,443 66% (4,948) State Miscellaneous - � 171,881 - 151,727 335,497 335,497! C CCBHC Grant - - ' TOTAL RESOURCES 906,655 979,620 108% ; 1,399,036 850,395 61% ; 2,955,075 211% ; 1,556,039; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 5,241,264 4,870,386 93% 5,914,729 5,096,397 86% 5,598,181 95% 316,548; D Materials and Services 4,971,179 4,690,935 94% 4,991,353 5,733,627 115% 6,244,285 125% (1,252,932)� E Capital Outlay 5,000 0% - Administration Allocation (9,308,295) (9,306,000) 100% (9,645,743) (7,282,552) 76% _ (9,645,743) 100% TOTAL REQUIREMENTS 909,148 255,321 28% ; 1,260,339 3,547,471 281% ; 2,196,723 174% ; (936,384); TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund 40,000 39,997 100% Transfers Out (193,326) (193,326) 100% (232,908) (213,499) 92% (232,908) 100% TOTAL TRANSFERS (153,326) (153,329) 100% ; (232,908) (213,499) 92% ; ; (232,908) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 2,660,832 2,748,263 103% - 2,772,840 3,322,793 120% 3,322,793 120% 549,953: Resources over Requirements (2,493) 724,299 138,696 (2,697,076) 758,352 619,656 Net Transfers - In (Out) (153,326) (153,329) (232,908) (213,499) (232,908) f TOTAL FUND BALANCE $ 2,505,013 $ 3,319,234 133% ; $ 2,678,628 $ 412,218 15% $ 3,848,238 144% ; $1,169,609: A Federal grants are reimbursed on a quarterly basis. Anticipated FEMA reimbursement for mass vaccination clinic expenses is included. B Interest projection based on current investment rate and anticipated cash balances C Includes CARES Fund reimbursements D Projected Personnel savings based on YTD Personnel expenditures E Expenditures over budget related to COVID-19 department and community expenses. CARES, FEMA and FY21 unspent funds will be used to cover expenditures. A budget adjustment will be prepared before June 30. o VTESC �{ Budget to Actuals Report Health Services - Behavioral Health - Fund 274 91 7% FY21 YTD May 31, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance State Grant 11,203,914 8,259,750 74% 10,348,047 9,959,992 96% 10,969,295 106% 621,248; A OHP Capitation 7,242,430 8,094,701 112% 8,279,406 8,403,083 101% 8,403,083 101% 123,677; B Federal Grants 2,168,961 1,823,950 84% 3,298,243 1,815,917 55% 2,721,926 83% (576,317) OHP Fee for Service 3,265,627 3,524,303 108% 3,844,695 118% 579,068� C Local Grants 994,331 487,025 49% 1,897,762 1,996,554 105% 2,242,690 118% 344,928 State Miscellaneous 437,100 326,534 75% 1,544,455 799,634 52% 2,097,966 136% 553,511 D Other 395,352 360,920 91% 927,605 1,012,805 109% 1,095,786 118% 168,181; E Patient Fees 443,450 465,851 105% 522,300 341,821 65% 372,837 71% (149,463); F Title 19 4,862,726 4,071,759 84% 350,491 830,294 237% 905,775 258% 555,284 G State - OMAP 131,900 174,354 132% 210,287 185,331 88% 202,179 96% (8,108), Divorce Filing Fees 173,030 173,030 100% 173,030 173,030 100% 173,030 100% Interfund Contract- Gen Fund 127,000 127,000 100% 127,000 127,000 100% 127,000 100% Liquor Revenue 150,800 162,122 108% 99,500 129,393 130% ; 157,000 158% 57,500! CCBHC Grant - (129894) 999% TOTAL RESOURCES 28,330,994 24,514,102 87% 31,043,753 29,299,155 94% ; 33,313,260 107% ; 2,269,507: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation 6,978,412 6,963,580 100% 7,434,938 5,549,899 75% 7,434,938 100% Personnel Services € 20,174,804 19,576,382 97% 23,360,066 20,295,400 87% E 22,122,393 95% 1,237,673; H Materials and Services 6,889,404 3,802,898 55% 5,698,817 3,108,400 55% 4,309,991 76% 1,388,825 Capital Outlay 690,000 - 0% 125,267 80,522 64% 106,122 85% 19,145 TOTAL REQUIREMENTS ; 34,732,620 30,342,859 87% 36,619,088 29,034,221 79% ; 33,973,444 93% 2,645,644: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- OHP Mental Health 548,601 998,268 182% 2,298,179 0% 1,267,847 55% (1,030,332):1 Transfers In- General Fund 1,734,107 1,734,100 100% 2,036,117 1,866,417 92% 2,036,117 100% Transfers Out - - - - 0% - 0% TOTAL TRANSFERS 2,282,708 2,732,368 120% ; 4,334,296 1,866,417 43% 3,303,964 76% ; (1,030,332); FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 6,122,347 6,673,256 109% 3,008,705 3,397,853 113% 3,397,853 113% 389,148, Resources over Requirements (6,401,626) (5,828,757) (5,575,335) 264,934 (660,185) i 4,915,150 Net Transfers - In (Out) 2,282,708 2,732,368 4,334,296 1,866,417 3,303,964 (1,030,332) TOTAL FUND BALANCE $ 2,003,429 $ 3,576,867 179% ; $ 1,767,666 $ 5,529,204 313% $ 6,041,632 342% ; $4,273,966: Footnotes on the following page A Includes $530K in carryforward State funds from FY20 for expenditure in second year of the biennium, $374K in new State grant funding for culturally -relevant behavioral health services needed for COVID-19, $325K from the Oregon Criminal Justice Commission grant above budget because of installment payments that will be carried forward into FY22, $360K in various other state funding (PIPBHC, increase to Aid and Assist). Reduction of $527K in December as part of participation in CCBHC demonstration. B Includes FY20 withhold payment of $93K. Additional capitation received in FY21 over budget will be transferred to Fund 270 - OHP Mental Health Reserves. C Oregon Health Authority reports OHP membership increase for Deschutes County, which may result in additional services. Projections also include revenue from underpaid services in FY20 from PacificSource that are being corrected in FY21. Letter of agreement for funds approved by the Board on May 5, 2021. D Projected reduction in local match for I/DD program due to vacancies. Includes CARES Fund reimbursements. E Decrease of $234,000 from budgeted interfund payment, which was related to a contract that will be paid directly by PacificSource in FY21 instead of by DCHS. Also includes receipt of monies distributed to COHC from PacificSource as a function of the 2019 Joint Management Agreement, and distributed as part of community shared savings (DCHS 6.2%). F Fewer fees collected from insurance than budgeted, likely due to a decrease in patient private insurance plans and an increase in Oregon Health Plan (OHP) membership. G CCBHC enhanced rate for Title 19 approved through September 2023 H Projected Personnel savings based on YTD Personnel expenditures Actual amount required for transfer -in will be determined at end of year. Current projection includes transfer to offset loss of funds as noted in Footnote A ES `° Budget to Actuals Report Health Services - Public Health - Fund 274 FY21 YTD May 31, 2021 (unaudited) RESOURCES State Grant Local Grants State Miscellaneous Environmental Health Fees State - OMAP Federal Grants Vital Records State Shared- Family Planning Patient Fees Other TOTAL RESOURCES REQUIREMENTS Administration Allocation Personnel Services Materials and Services Capital Outlay TOTAL REQUIREMENTS 91.7% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance 2,876,730 2,952,656 103% 4,808,755 4,417,380 92% 5,003,852 104% 195,097; A 573,000 646,917 113% 1,741,297 2,019,886 116% 2,136,286 123% 394,989; 603,053 888,717 147% 1,306,276 1,440,214 110% 1,768,433 135% 462,157� B 1,058,206 1,104,825 104% 1,091,652 1,050,733 96% 1,089,816 100% (1,836)� 860,000 704,683 82% 952,220 784,385 82% 855,685 90% (96,535)! 382,000 408,834 107% 297,609 167,087 56% 292,903 98% (4,706)11 220,000 259,029 118% 237,296 260,390 110% 283,707 120% 46,411 < 120,000 191,912 160% 155,000 138,663 89% 151,269 98% (3,731) 121,300 134,562 111% 150,695 89,358 59% 97,295 65% (53,400) 80,360 106,409 132% 23,975 17,724 74% a 18,071 75% (5,904) 6,894,649 7,398,544 107% ; 10,764,775 10,385,820 96% ; 11,697,318 109% ; 932,543: Budget Actuals % Budget Actuals % Projection % $ Variance 21329,883 2,342,420 101% 2,210,805 1,732,653 78% 2,210,805 100% 7,770,762 7,595,023 98% 8,647,397 7,452,491 86% 8,102,584 94% 544,813, C 1,846,896 1,729,614 94% 3,533,345 2,782,512 79% 3,362,433 95% 170,912! 14,200 23,150 163% ! 27,020 190% (12,820); D 11,947,541 11,667,057 98% 14,405,747 11,990,807 83% 13,702,843 95% 702,904: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund 3,972,983 3,972,993 100% 3,436,593 3,152,960 92% 3,436,593 100% > Transfers In - TRT 406,646 372,757 92% 406,646 100% Transfers In- OHP Mental Health 81,686 - 0% 81,686 100% TOTAL TRANSFERS 3,972,983 3,972,993 100% ; 3,924,925 3,525,717 90% ; ; 3,924,925 100% ; FUND BALANCE Budget Actuais % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,337,624 1,216,586 91% 997,019 1,096,520 110% 1,096,520 110% 99,501: Resources over Requirements (5,052,892) (4,268,513) $ (3,640,972) (1,604,987) t (2,005,525) 1,635,447, Net Transfers - In (Out) � 3,972,983 3,972,993 6 3,924,925 3,525,717 i f 3,924,925 i i TOTAL FUND BALANCE $ 257,715 $ 921,065 357% ; $ 1,280,972 $ 3,017,250 236% ; $ 3,015,919 235% ; $1,734,948: A Includes increase in state funding for COVID related expenses, including $755K in forthcoming OHA funding. Contract amendment expected in April. Corresponding estimated expenses included in M&S. B Includes projected CARES Fund reimbursements C Projected Personnel Services based on YTD Personnel expenditures D Purchase of specialized refrigerator and equipment to store vaccines \31ES ` 2j Budget to Actuals Report OG Community Development - Fund 295 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Admin - Operations 162,000 156,476 97% 137,450 136,875 100% 154,150 112%, 16,700; A Code Compliance 693,960 664,545 96% 722,028 685,166 95% 746,028 103%! 24,000, B Building Safety 3,433,780 3,179,771 93% 3,362,450 3,434,063 102% 3,734,550 111% ! 372,100! B Electrical 809,500 797,458 99% 720,600 807,895 112% 871,400 121% ! 150,800! B Environmental On -Site 877,400 905,165 103% 867,700 1,001,109 115% 1,089,700 126% ! 222,000! B Current Planning 1,807,176 1,696,355 94% 1,738,304 1,788,934 103% 1,950,584 112% 212,280! B Long Range Planning 685,004 643,772 94% k 703,194 652,711 93% 720,194 102% 17,000! B TOTAL RESOURCES 8,468,820 8,043,542 95% ; 8,251,726 8,506,754 103% ; ; 9,266,606 112% ; 1,014,880: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Code Compliance 535,590 458,293 86% 568,320 490,490 86% 531,067 93% 37,253, C Admin - Operations 2,492,316 2,527,439 101% 2,818,748 2,518,712 89% t 2,772,668 98% 46,080! C Building Safety 11743,298 1,584,784 91% 1,867,662 1,598,256 86% 1,791,093 96% 76,5% C Electrical 462,183 452,842 98% 524,979 440,651 84% 493,717 94% 31,26Z C Environmental On -Site 616,279 566,975 92% 634,452 588,451 93% 632,827 100% 1,625 Current Planning 11501,588 1,415,434 94% 1,479,294 1,327,491 90% 1,442,746 98% 36,54& C Long Range Planning 554,385 456,323 82% 580,687 404,591 70% 443,406 76% 137,281! C TOTAL REQUIREMENTS 7,905,639 7,462,091 94% ; 8,474,142 7,368,642 87% ; 8,107,524 96% 366,618: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - General Fund 100,000 100,000 100% 100,000 100,000 100% 100,000 100% Transfers In - CDD Electrical - - 93,264 - 0% 0% (93,264)� D Reserve Transfers Out (85,695) (85,695) 100% (100,518) (92,113) 92% (100,518) 100% Transfers Out - CDD Reserve (1,462,386) (1,125,936) 77% 4 (148,226) (541,692) 365% (723,308) 488% (575,082)� E TOTAL TRANSFERS (1,448,081) (1,111,631) 77% (55,480) (533,805) 962% ; (723,826) 999% ; (668,346); FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,982,004 1,783,536 90% 1,012,694 1,253,356 124% 1,253,356 124% 240,662: Resources over Requirements 563,181 581,451 (222,416) 1,138,112 1,159,082 1,381,498! Net Transfers - In (Out) ! (1,448,081) (1,111,631) f (55,480) (533,805) t (723,826) (668,346)! TOTAL FUND BALANCE $ 1,097,104 $ 1,253,356 114% ; $ 734,798 $ 1,857,663 253% ; $ 1,688,612 230% ; $953,814: A Interest projection based on current investment rate and anticipated cash balances B Revenue collection is higher than anticipated C Projection reflects unfilled FTE D Transfer no longer needed as revenues higher than anticipated E Transfer out projection increased as Building Safety and Electrical revenues are anticipated to be higher than budget p '�TES` 2{ Budget to Actuals Report LGG Road - Fund 325 91,7% FY21 YTD May 31, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Motor Vehicle Revenue 17,609,539 16,795,577 95% 14,810,507 15,573,917 105% 16,497,235 111% 1,686,728; A Federal - PILT Payment 1,510,450 2,310,002 153% 1,690,574 2,061,977 122% 2,061,977 122% 371,403; B Federal Reimbursements 181,757 372,623 205% 1,325,874 1,093,866 83% 1,102,975 83% (222,899); C Other Inter -fund Services 1,156,581 1,070,000 93% 1,114,070 421,719 38% 1,128,970 101% 14,900; D Forest Receipts 915,000 709,742 78% 723,085 660,298 91% 723,085 100% Sale of Equip & Material 358,000 465,999 130% 396,000 291,578 74% 433,410 109% 37,4% E Cities-Bend/Red/Sis/La Pine 660,000 421,344 64% 385,000 107,720 28% 563,967 146% 178,967! F Interest on Investments i 246,000 174,141 71% 114,000 60,935 53% 66,000 58% (48,000)! G Mineral Lease Royalties 60,000 54,184 90% 60,000 51,642 86% 60,000 100% Miscellaneous 57,500 76,388 133% 54,000 68,772 127% 71,870 133% 17,870! H Assessment Payments (P&I) 11,000 19,766 180% 8,000 24,138 302% 24,741 309% = 16,741 H State Miscellaneous 20,000 25,805 129% 7,048 7,048 7,048! 1 TOTAL RESOURCES 22,785,827 22,495,570 99% ; 20,681,110 20,423,609 99% ; 22,741,278 110% ; 2,060,168: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 6,447,671 6,284,546 97% 6,709,180 5,896,347 88% 6,594,874 98% 114,30& J Materials and Services 8,092,165 6,782,513 84% 7,753,525 5,333,979 69% 7,528,717 97% 224,808; K Capital Outlay 33,500 27,706 83% 50,500 6,006 12% 20,006 40% 30,494� L TOTAL REQUIREMENTS 14,573,336 13,094,764 90% 14,513,205 11,236,332 77% 14,143,597 97% ; 369,608; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out (11,910,575) (11,910,575) 100% (6,683,218) (5,367,150) 80% (6,683,218) 100% TOTAL TRANSFERS (11,910,575) (11,910,575) 100% ; (6,683,218) (5,367,150) 80% (6,683,218) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 6,001,989 6,726,840 112% 2,695,786 4,217,071 156% < 4,217,071 156% : 1,521,28S Resources over Requirements 8,212,491 9,400,806 6,167,905 9,187,277 8,597,682 2,4291777' Net Transfers - In (Out) i (11,910,575) (11,910,575) ± � (6,683,218) (5,367,150) 4 rt (6,683,218) s i TOTAL FUND BALANCE $ 2,303,905 $ 4,217,071 183% $ 2,180,473 $ 8,037,198 369% ; ; $ 6,131,534 281% ; $3,951,061: A Assumes 11.4% increase over budgeted revenue per mid -year trend B Updated based on most recent information from the State C Actual cost of Cascade Lakes Highway Chip Seal project D Vehicle repairs are trending higher than anticipated E Updated based on actual revenue from equipment auction F Unbudgeted request for road work by City of Redmond G Interest projection based on current investment rate and anticipated cash balances H Updated based on YTD actuals I COVID FMLA reimbursement j Projected Personnel savings based on FY21 average vacancy rate of 4.2% K Anticipated savings in travel and fuel due to COVID restrictions L Software purchase will be made in FY22 �1ES` Budget to Actuals Report L� �G Adult P&P - Fund 355 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance DOC Grant in Aid SB 1145 4,353,626 4,621,782 106% 4,621,780 4,621,782 100% F 4,621,782 100% - 2; A CJC Justice Reinvestment 712,530 1,014,690 142% e 797,504 793,044 99% 797,504 100%! - DOC Measure 57 236,142 239,005 101% 239,005 264,005 110% t 264,005 110% 25,001; B Probation Supervision Fees 160,000 183,688 115% 170,000 172,752 102% 175,000 103% 5,000� Interfund- Sheriff ! 50,000 55,000 110% 50,000 50,417 101% 50,800 102%! 800! C Gen Fund/Crime Prevention k 50,000 50,000 100% ; 50,000 50,000 100%! 50,000 100%! ! D Interest on Investments ! 77,500 64,896 84% ; 37,700 41,242 109% 43,800 116% 6,100! E State Subsidy 16,298 16,703 102% 16,298 0% 0% (16,298)! F Electronic Monitoring Fee 2,000 20,182 999% 10,000 3,939 39% 4,500 45% (5,500)' G Probation Work Crew Fees 2,000 1,923 96% 2,000 600 30% 750 38% (1,250)! H Miscellaneous 500 15,412 999% 1,000 1,044 104% 1,500 150% 500,1 State Miscellaneous k 22,986 - 17,988 19,000 19,000! J DOC-Family Sentence Alt 114,682 223,746 195% - - Oregon BOPPPS - 40,933 - - - TOTAL RESOURCES 5,775,278 6,570,946 114% ; 5,995,287 6,016,812 100% ; ; 6,028,642 101% ; 33,355 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 4,809,644 4,753,486 99% 5,157,473 4,522,013 88% _ 5,033,479 98% 123,994, K Materials and Services ! 1,844,847 1,663,665 90% ! 1,923,795 1,264,224 66% 1,523,795 79% 400,000! L Capital Outlay 15,000 11,000 73% TOTAL REQUIREMENTS 6,669,491 6,428,151 96% 7,081,268 5,786,237 82% ; 6,557,274 93% ; 523,994, TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Funds 285,189 285,189 100% = 285,189 261,424 92% 285,189 100% Transfer to Vehicle Maint (62,000) (62,000) 100% k (97,693) (89,551) 92% (97,693) 100% TOTAL TRANSFERS 223,189 223,189 100% ; 187,496 171,873 92% 187,496 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 2,590,000 2,754,005 106% 2,714,814 3,119,990 115% 3,119,990 115% 405,176 Resources over Requirements (894,213) 142,795 (1,085,981) 230,575 (528,632) 557,349, Net Transfers - In (Out) E 223,189 223,189 187,496 171,873 187,496 TOTAL FUND BALANCE $ 1,918,976 $ 3,119,990 163% ; $ 1,816,329 $ 3,522,438 194% ; 1 $ 2,778,853 153% ; $962,524; A State Dept. of Corrections Grant in Aid received quarterly B Received additional funding from state M57 fund to provide client housing and staff training C Adjusted projection based on YTD revenue. DCSO supports Drug Court EM activity in addition to $50,000 budgeted amount D One-time annual transfer received E Interest projection based on current investment rate and anticipated cash balances F State Dept of Corrections gave notice that these funds have been eliminated for FY21 G Adjusted projection based on YTD revenue. In FY20 a contractor began providing EM directly; however, payments and garnishments from clients in which the County provided service directly continue to be recorded but it is anticipated that these will taper off. H Increased projection based on YTD revenue / receipt of probation supervision and community service fees I Increased projection based on YTD. Includes client refund for housing subsidy. j Includes CARES Fund and State COVID related reimbursements K Projected Personnel savings based on FY21 average vacancy rate of 4.0% L Adjusted projection based on YTD expenses. COVID-19 has reduced M&S spending. E I S I C- 0 & Budget to Actuals Report Road CIP - Fund 465 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 J RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance State Miscellaneous 1,944,893 1,668,168 86% 2,258,100 648,618 29% 2,156,459 95% (101,641): A Interest on Investments 198,000 366,198 185% 209,700 258,116 123% 274,600 131% 64,900! B Interfund Payment - 111,340 - - TOTAL RESOURCES 2,142,893 2,145,706 100%: 2,467,800 906,734 37% 2,431,059 99% (36,741): REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 71,748 71,748 100% 158,465 145,260 92% 158,465 100% Capital Outlay 13,764,165 5,752,905 42% 19,877,585 5,712,607 29% 14,625,961 74% 5,251,624 C TOTAL REQUIREMENTS 13,835,913 5,824,653 42% 20,036,050 5,857,866 29% 14,784,426 74% 5,251,624: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In 12,014,914 11,431,979 95% 7,517,657 3,948,205 53% 7,146,576 95% (371,081): TOTAL TRANSFERS 12,014,914 11,431,979 95% 7,517,657 3,948,205 53% 7,146,576 95% (371,081): FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 15,616,536 17,759,555 114% 23,154,407 25,512,586 110% 25,512,586 110% 2,358,179: Resources over Requirements (11,693,020) (3,678,947) (17,568,250) (4,951,132) (12,353,367) 5,214,883- Net Transfers - In (Out) 12,014,914 11,431,979 7,517,657 3,948,205 7,146,576 (371,081); TOTAL FUND BALANCE $ 15,938,430 $ 25,512,586 160%: $ 13,103,814 $ 24,509,659 187% I : $ 20,305,795 155% $7,201,981: A Updated based on anticipated completion of eligible projects B Interest projection based on current investment rate and anticipated cash balances C Updated based on anticipated completion of projects in FY21 coming in under budget or delayed to FY22. $5M contribution to Terrebonne Refinement Plan is being pushed to FY22. ,o Budget to Actuals Report 2i Road CIP (Fund 465) - Capital Outlay Summary by Project 91.7% FY21 YTD May 31, 2021 (unaudited) Year Completed Tumalo Res Rd: OB Riley to Bailey Rd Sisemore Bridge ARTS Project Terrebonne Refinement Plan US 20 at Tumalo S. Canal - "Six" Corners C Avenue: Hwy 97 to 6th St Impry Paving Ward Road S. Canal / Helmholtz Way Tumalo Road / Tumalo Place Old Bend Rdm/Tumalo Rd Inter Spring River Bridge Parking Imp NE Negus and 17TH Hunnel Rd: Loco Rd to Tumalo Rd Cascade Lakes Hwy Bike Facilities Transportation System Plan Update Slurry Seal 2020 US 20 Ward Rd to Hamby US 97 Bend North Corridor Gribbling Rd Bridge Alfalfa Mkt Rd: Powell Butte Hwy Paving Fyrear Rd Paving of S. Century Dr Terrebonne Wastewater Feasibility St. Rickard Rd: Groff Rd to US 20 Paving Powell Butte Hwy Smith Rock Way Bridge Replace Deschutes Mkt Rd/Hamehook Round US 97: S. Century Dr to USFS Boundry Johnson Rd Curve Warning Signs Speed Feedback Sign Installation Slurry Seal 2021 Guardrail Improvements Bend District Local Roads City of LaPine Local Roads Sidewalk Ramp Improvements Signage Improvements TOTAL Fiscal Year 2020 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance $ 247,342 $ - 0% $ - $ 632,174 181,118 29% : 404,245 598,081 148%= 598,082 148%: (193,837) 180,746 - 0% - (66,618) = (66,618) _ 66,618` - - 5,000,000 - 0% - 0% € 5,000,000 300,000 - 0% 900,000 1,008,108112% - - - - 300,000 369,705 123%- 598,269 715,504 120%- 800,000 852,853107% - 7,376 7,376 (7,376), 769,521 245,995 32% 1 1,517,345 988,503 65% 1,231,735 81% 285,610 625,642 344,429 55% 1,350,782 1,199,062 89% 1,208,243 89% 142,539 - 12,122 - - - 1,025,472 109,111 11% 788,684 328,369 42% 871,028 110% 1 (82,344)'= 275,000 193,732 70% € 794,229 195,818 25% i 402,880 51% 391,349 39,856 11,856 30% ' - 32,740 32,740 (32,740) 250,000 253 0% 170,000 74,004 44% = 133,510 79% 36,490 - 284,432 - - - 500,000 500,000100% - - - 5,000,000 - 0% € 5,000,000 - 0% € 5,000,000 100%_ 60,000 - 0% 222,000 - 0% € 50,000 23% 172,000 300,000 919,940 307%- 300,000 - 0% € 1,564,000 1,417,380 91% € 1,806,970 116% [ (242,970) - 2,673 100,000 447,416 447% 1 447,416 447% : (347,416) - 858 f 50,000 50,184 100% 1 50,000 100% 1 217 605,300 147,706 24% 761,310 126% € (156,010) - - 651,000 1,978 0% 620,760 95% 30,240 - 85,000 - 0% € 30,000 35% 55,000 - - 150,000 227 0% 75,000 50% 1 75,000 - - - 70,090 : 70,090 (70,090) - - £ 100,000 59,710 60% € E 59,710 60% € 40,290 - - 50,000 76,314 153% € 76,314 153% (26,314) 902 649 (649) 100,000 - 0% 100,000 83,367 83% E 83,766 84% 16,234 - - 500,000 - 0% ? 5009000 100% 500,000 0% € 500,000 - 0% € 500,000 100% - 75,000 - 0% € 75,000 100% 60,144 - 0% [ 100,000 0% € - 0% 100,000, $ 13,764,165 $ 5,752,905 42%1 $ 19,877,585 5,712,607 29%1 $14,625,961 74%1 $ 5,251,624' Q`'V"SESCBudget to Actuals Report Solid Waste - Fund 610 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Franchise Disposal Fees 6,437,500 6,444,136 100% 6,630,625 5,769,676 87% 6,850,000 103% , 219,375; A Private Disposal Fees 2,419,046 2,556,619 106% 2,491,617 2,664,033 107% 2,718,000 109% 226,383, A Commercial Disp. Fee 2,252,225 2,429,879 108% 2,319,792 2,489,785 107% 2,583,000 111% 263,208, A Franchise 3% Fees 265,000 297,352 112% 280,000 297,945 106% 387,295 138% 107,295; B Yard Debris 216,761 290,794 134% 216,761 271,659 125% 297,000 137% ! 80,239, C Miscellaneous 48,336 191,720 397% 88,096 95,098 108% 100,239 114% 12,143! D Interest ! 59,000 49,256 83% ! 23,700 40,213 170% ! ! 43,500 184% ! 19,800! E Special Waste ! 15,000 28,830 192% ! 15,000 33,713 225% ! ! 34,000 227% ! 19,000! F Recyclables ! 12,000 12,163 101% ! 12,000 10,345 86% ! ! 12,000 100%! ! Leases k 1 1 100% ! f 1 0% ! ! 1 1 1 100%! i ! I Equip & Material i - TOTAL RESOURCES ; 11,724,869 12,300,751 105% ; 12,077,592 11,672,469 97% 13,025,035 108% ; 947,443; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 2,538,776 2,393,257 94% 2,518,594 2,324,045 92% 2,512,156 100% 6,43& G Materials and Services 4,927,163 4,251,937 86% ! 5,227,119 3,767,586 72% ! ! 5,227,119 100% ! ! H Capital Outlay ! 56,000 11,724 21% ! 162,500 26,792 16% ! ! 95,068 59% ! 67,432; 1 Debt Service k 862,100 861,644 100%! 945,000 861,354 91% ! 861,354 91% ! 83,646 J TOTAL REQUIREMENTS ; 8,384,039 7,518,563 90% ; 8,853,213 6,979,777 79% 8,695,697 98% ; 157,516: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance SW Capital & Equipment (3,296,192) (3,296,192) 100% (3,684,280) (2,768,579) 75% (3,684,280) 100% Reserve TOTAL TRANSFERS (3,296,192) (3,296,192) 100% ; (3,684,280) (2,768,579) 75% (3,684,280) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 600,000 799,570 133% 1,179,819 2,285,566 194% 2,285,566 194% 1,105,74T K Resources over Requirements ! 3,340,830 4,782,188 3,224,379 4,692,691 ! ! 4,329,338 ! 1,104,95% Net Transfers - In (Out) ! (3,296,192) (3,296,192) ! (3,684,280) (2,768,579) ! ! (3,684,280) ! ! p i k l t TOTAL FUND BALANCE $ 644,638 $ 2,285,566 355% ; $ 719,918 $ 4,209,679 585% ; $ 2,930,624 407% ; $2,210,706: A Total disposal fee projections reflect management's best estimate of revenues to be collected. Volumes are up 9% when comparing this fiscal YTD to the prior -year-to-date. Franchise disposal fee payments of $426K were not received from Republic Services by closing. B Received annual fees due April 15, 2021; Republic moved to monthly payments and Solid Waste will receive 1.5 years of payments during this fiscal year - projecting the remaining Republic (Bend Garbage, High Country, Wilderness Disposal & Deschutes Transfer) monthly installments. C Revenue is seasonal with higher utilization in the summer months. Volumes are up 6% when comparing this fiscal YTD to the prior -year-to-date. D FY20 includes the unbudgeted sale of a loader and 2 trailers, LED light incentives and royalty payments. FY21 projections include the sale of 2 trailers and 2 mule trucks for-$32.8K. E Interest projection based on current investment rate and anticipated cash balances F Revenue source is unpredictable and dependent on special clean-up projects; recent large contaminated soil projects from cleaning up a power substation, decant facility and traffic incidents G Personnel savings based on FY21 YTD average vacancy rate of 2% with factors for the recently filled open position (timing and rate); reinstatement of an Equipment Operator position and payouts for the retirement of long-term employees. H M&S activities are expected to meet budget with pending services and repairs and delayed invoices 1 The new 1 ton service truck was received, but the service box will be rolled into next FY due to delayed availability. The new perimeter fencing will be postponed until FY22 due to increased material costs. The Negus Transfer Station security system build is underway. j Principal and interest payments due in Nov and May for existing debt; budget includes an interest estimate for funding the Negus Transfer Station which was removed from the projection (construction now expected in FY22). K An influx of disposal volume and postponement of costs in FY20, such as the waste characterization study, positively impacted the beginning fund balance. �TES`� Budget to Actuals Report L� �G Fair & Expo - Fund 615 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Events Revenue 687,000 328,219 48% 625,000 1,139,860 182% 1,196,000 191% 571,000; A Food & Beverage 568,000 280,874 49% 548,500 147,848 27% 212,500 39% (336,000)� B Rights & Signage 120,000 114,100 95% 125,000 22,500 18% 63,000 50% (62,000)! C Storage 71,000 83,158 117% 75,000 77,825 104% 78,000 104% 3,000! Horse Stall Rental 62,000 37,386 60% 52,000 11,378 22% 12,000 23% (401000)! D Interfund Payment 30,000 143,956 480% 30,000 222,619 742% 226,500 755% 196,500! E Camping Fee 18,000 5,600 31% 12,500 5,630 45% 6,000 48% (6,500)! D Miscellaneous p 3,500 2,236 64% 250 2,476 990% : 3,316 999% 3,066 Interest 2,000 (5,006) -250%! (2,200) 691 .31% 900 -41% 3,100: F TOTAL RESOURCES ; 1,561,500 990,522 63% 1,466,050 1,630,827 111% ; 1,798,216 123% ; 332,166; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 1,176,169 1,108,608 94% 840,704 939,751 112% 1,018,524 121% � (177,820)� G Personnel Services - F&B 157,430 158,556 101% 165,518 152,452 92% 165,518 100%! G Materials and Services 795,788 787,884 99% 702,149 491,969 70% 574,000 82% 128,149 H Materials and Services - F&B 234,600 217,425 93% 257,600 84,803 33% 112,000 43% 145,600! H Debt Service 100,800 100,151 99% 104,400 103,519 99% 103,518 99% 882 TOTAL REQUIREMENTS ; 2,464,787 2,372,624 96% ; 2,070,371 1,772,493 86% ; 1,973,560 95% 96,811: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - Room Tax 383,910 383,910 100% 250,000 456,042 182% < 857,736 343% � 607,736; 1 Transfers In - General Fund 200,000 200,000 100% 200,000 183,334 92% 200,000 100% Transfers In - Park Fund p 30,000 30,000 100% 30,000 27,500 92% p 30,000 100% Transfers In - Room Tax (as 25,744 323,348 999% 25,744 23,599 92% 25,744 100%! ; needed) ; Transfers In - County Fair 395,000 250,000 63% - - Transfers In - F&E Capital - 300,000 ; Reserve Transfers Out (11,791) (11,791) 100% (10,777) (9,878) 92% (10,777) 100% TOTAL TRANSFERS 1,022,863 1,475,467 144% ; 494,967 680,597 138% ; 1,102,703 223% ; 607,736; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 80,000 (94,564) -118%; 364,904 (1,199) 0% (1,199) 0% (366,103)' Resources over Requirements (903,287) (1,382,102) (604,321) (141,666) (175,344) 428,977- Net Transfers - In (Out) € 1,022,863 1,475,467 p 494,967 680,597 § k 1,102,703 t 607,736 t TOTAL FUND BALANCE $ 199,576 ($ 1,199) -1% $ 255,550 $ 537,732 210% ; ; $ 926,160 362% ; $670,610: A Significant increase expected due to Court and Vaccination Clinic rental B F&B revenues severely impacted by gathering size limitations C Expected to be under budget due to COVID19 impacts D Reduced due to cancellations E Reimbursement from RV Park for personnel expenditures recorded in F&E. Includes interfund payment for 3.0 FTE whose cost will be absorbed by Roads through 02.28.21, with 2.00 being absorbed through 03.15.21 F Interest projection based on current investment rate and anticipated cash balances G Temporary reduction of employee hours through 02.28.21 to reduce expense; reassignment of employees to Roads being offset by Interfund Payments H Reduction from budget planned to offset event revenue loss I Room tax transfers higher than expected due to increased revenue in the TRT fund py d' TES Cc, Budget to Actuals Report Annual County Fair - Fund 616 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuais % Projection % $ Variance State Grant 52,000 53,167 102% 52,000 53,167 102% 53,167 102% 1, 167; Commercial Exhibitors 122,000 12,600 10% - 35,475 35,480 35,480; A Concessions and Catering 425,000 466,503 110% 7,475 8,050 8,050, A Interest on Investments 200 (166) -83% (116) 999% (125) 999% (125)! B Rodeo 25,000 5,650 23% - Fair Sponsorship 37,500 19,108 51% Merchandise Sales 5,000 5,246 105% Gate Receipts 560,000 561,460 100% Carnival 340,000 328,274 97% Livestock Entry Fees 7,000 4,731 68% RIV Camping/Horse Stall Rental 26,000 625 2% Concert 50,000 - 12,000 24% TOTAL RESOURCES 1 1,649,700 1,469,198 89% 52,000 96,000 185% 96,572 186% 44,572; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 164,638 157,448 96% 110,000 130,765 119% 145,226 132% (35,226): C Materials and Services 1,340,062 1,457,840 109% 17,000 18,686 110% 65,829 387% (48,829)! D TOTAL REQUIREMENTS 1,504,700 1,615,288 107% 127$000 149,452 118% 211,055 166% (84,055): TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In - TRT 1 % 250,000 250,000 100% 75,000 69,000 92% 75,000 100% Transfer Out - Fair & Expo (395,000) (250,000) 63% TOTAL TRANSFERS (145,000) - 0% 75,000 69,000 92% 75,000 100%: FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 98,629 (47,461) (47,461) (47,461): Resources over Requirements 145,000 (146,090) (75,000) (53,451) (114,483) (39,483); Net Transfers - In (Out) (145,000) 75,000 69,000 f75,000 TOTAL FUND BALANCE ($ 47,461) - ($31,912) ($86,944) ($86,944): A Advanced deposits for Fair 2021 B Interest projection based on current investment rate and anticipated cash balances C Personnel projection includes the full furlough of one employee in December, January & February D Additional spending anticipated in June for Fair 2021 Budget to Actuals Report Annual County Fair - Fund 616 CY21 YTD May 31, 2021 (unaudited) Fair 2021 Actuals to 2021 Fair 2020 Date Projection RESOURCES Gate Receipts $ - $ - $ 550,000 Carnival - - 330,000 Commercial Exhibitors (5,800)j 41,925 316,925 Livestock Entry Fees - - 4,500 RN Camping/Horse Stall Rental - - 25,500 Merchandise Sales - - - Concessions and Catering - - 220,000 Fair Sponsorship (22,250) - 103,500 TOTAL FAIR REVENUES $ (28,050) j _ $ 41,925 $ 1,550,425 OTHER RESOURCES State Grant 53,167 - 53,167 Interest 11 (35) (35) Miscellaneous - - - TOTAL RESOURCES $ 25,127 '- .f $ 41,890 $ 1,603,557 REQUIREMENTS Personnel 154,640 57,385 156,249 Materials & Services 85,216 _ 947 1,329,949 TOTAL REQUIREMENTS $ 239,856 ': $ 58,333 $ 1,486,198 TRANSFERS Transfer In - TRT 1% 162,750 31,250 75,000 Transfer Out - Fair & Expo - - - TOTAL TRANSFERS $ 162,750 $ 31,250 $ 75,000 Net Fair $ (51,979) $ 14,807 $ 192,359 Beginning Fund Balance on Jan 1 $ 3,285 $ (48,694) $ (48,694) Ending Balance $ 48,694 $ (33,886) $ 143,666 A Personnel reflects furlough plan that was in place during the month of January 2021 oy ,"'I ES C - Budget to Actuals Report Fair & Expo Capital Reserve - Fund 617 91 7% FY21 YTD May 31, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Interest on Investments 16,000 21,189 132% 14,000 8,010 57% 8,600 61% (5,400): A TOTAL RESOURCES 16,000 21,189 132% ; 14,000 8,010 57% ; 8,600 61% ; (5,400); REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 345,000 243,985 71% 235,000 16,910 7% 18,500 8% 216,50& Capital Outlay 1,017,775 180,946 18% 166,940 92,330 55% 121,940 73% 45,000! TOTAL REQUIREMENTS 1,362,775 424,931 31% 401,940 109,240 27% 140,440 35% 261,500: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - TRT 1% 286,687 286,687 100% 253,158 232,058 92% 408,316 161% , 155,158, C Transfers Out (300,000) (300,000) 100% - - TOTAL TRANSFERS (13,313) (13,313) 100% ; 253,158 232,058 92% ; 408,316 161% ; 155,158: FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,360,088 1,143,224 84% 1,143,224 726,169 64% 726,169 64% (417,055): Resources over Requirements (1,346,775) (403,742) (387,940) (101,230) (131,840) 256,10& Net Transfers - In (Out) { (13,313) (13,313) ! 253,158 232,058 408,316 t k 155,158 ! 1 TOTAL FUND BALANCE F $ 726,169 999% ; $ 1,008,442 $ 856,996 85% ; $ 1,002,645 99% ; ($5,797); A Interest projection based on current investment rate and anticipated cash balances C The balance of the 1 % F&E TRT is transferred to F&E reserves oy`'UTES `,O& Budget to Actuals Report RV Park - Fund 618 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance RV Park Fees < 31 Days 405,200 412,954 102% 400,200 437,416 109% 499,219 125% : 99,019, A RV Park Fees > 30 Days 5,000 13,050 261% 12,000 13,886 116% 13,886 116% 1,886 Interest on Investments 12,000 10,746 90% 7,600 1,538 20% 1,600 21% (6,000); B Cancellation Fees 5,000 5,271 105% 5,500 2,072 38% 2,073 38% (3,427) Washer / Dryer 4,000 5,913 148% 4,000 4,233 106% 4,614 115% 614 C Vending Machines 3,000 1,821 61% 3,000 736 25% 827 28% (2,173),' C Miscellaneous 2,000 2,332 117% 2,250 2,082 93% i 2,082 93% (168)1 Good Sam Membership Fee 1,500 476 32% 1,500 - 0% - 0% (1,500); D Good Sam Discounts - (7,109) 999% - - - D TOTAL RESOURCES 437,700 445,454 102% ; 436,050 461,963 106% ; ; 524,301 120% ; 88,251: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 318,273 281,699 89% 321,402 245,197 76% 273,420 85% 47,982; E Debt Service 222,100 221,810 100% 222,500 221,874 100% 221,874 100% 626 TOTAL REQUIREMENTS ; 540,373 503,509 93% ; 543,902 467,070 86% 495,294 91% ; 48,608: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - Park Fund 160,000 160,000 100% 160,000 160,000 100% 160,000 100% Transfers In - TRT Fund 35,000 35,000 100% 25,000 18,396 74% t 20,000 80% (51000)! F Transfer Out - RV Reserve (502,000) (502,000) 100% (621,628) (310,814) 50% (436,943) 70% 184,685, G TOTAL TRANSFERS (307,000) (307,000) 100% ; (436,628) (132,418) 30% ; ; (256,943) 59% 179,685: FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 560,000 592,992 106% 587,992 227,936 39% _ 227,936 39% (360,056); Resources over Requirements (102,673) (58,056) (107,852) (5,107) 29,007 136,859 Net Transfers - In (Out) (307,000) (307,000) ` (436,628) (132,418) (256,943) 179,685 TOTAL FUND BALANCE $ 150,327 $ 227,936 152% ; $ 43,512 $ 90,412 208% ; 0% ($43,512); A 10,794 RV spaces, 33.50% utilization YTD. Prior year comparable was 10,012 RV spaces, 28.2% utilization YTD B Interest projection based on current investment rate and anticipated cash balances C Reduced due to reduction in space utilization D The Good Sam incentive program was discontinued during Fall 2019. E Budget reductions planned to offset projected revenue reductions. F Budgeted Transfer appropriations in the TRT Fund are less than the Transfer -In budget in the RV Park Fund G Projected transfer reduced due to actual Beg Working Capital coming in lower than budget, as well as projected revenue reductions ES C Budget to Actuals Report 14 RV Park Reserve -Fund 619 91.7% FY21 Y7D May 31, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 i RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Interest on Investments 12,550 3,801 30% 1,100 7,307 664% 7,800 709% 6,700, A TOTAL RESOURCES 12,550 3,801 30% 1,100 7,307 664% 7,800 709% 6,700: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 6,641 999% Capital Outlay 100,000 1,694 2% 100,000 0% 20,000 20% 80,000: B TOTAL REQUIREMENTS 100,000 8,335 8% 100,000 0% 20,000 20% 80,000: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In - RV Park Ops 502,000 502,000 100% 621,628 310,814 50% 436,943 70% (184,685)� C TOTAL TRANSFERS 502,000 502,000 100% 621,628 310,814 50% 436,943 70% (184,685): FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 490,000 497,466 102% 497,466 102% 7,466 Resources over Requirements (87,450) (4,534) (98,900) 7,307 (12,200) 86,700! Net Transfers - In (Out) 502,000 502,000 621,628 310,814 436,943 (184,685); TOTAL FUND BALANCE $414,550 $497,466 120% $1,012,728 $815,587 81% $922,209 91% ($90,519): A Interest projection based on current investment rate and anticipated cash balances B It is anticipated that the full budgeted amount will not be spent. C Projected transfer reduced due to actual Beg Working Capital coming in lower than budget, as well as projected revenue reductions in the RV Fund p� TES ` 'G Budget to Actuals Report Risk Management - Fund 670 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Workers' Compensation 1,255,108 1,311,863 105% 1,188,848 1,122,409 94% 1,188,848 100% General Liability 1,072,326 1,055,486 98% 990,628 882,934 89% 990,628 100% Property Damage 392,923 395,921 101% 373,698 342,419 92% 373,698 100% Unemployment 323,572 304,607 94% 323,572 312,247 97% 400,000 124% 76,428! A Vehicle E 195,580 203,005 104% 218,185 203,744 93% 218,185 100% Interest on Investments 137,000 150,197 110% 87,200 94,297 108% 100,600 115% 13,400 B Claims Reimbursement 82,000 460,881 562% f 50,000 36,235 72% 40,000 80% (10,000)! Skid Car Training 34,000 34,830 102% 30,000 270 1% 270 1% (29,730); Process Fee- Events/ Parades 2,000 765 38% 1,500 630 42% 750 50% (750) Loss Prevention E 30 - 0% 10 - 0% 10 100% Miscellaneous E 500 12,967 999% 5 - 0% 15,000 999% 14,995, C TOTAL RESOURCES 3,495,039 3,930,523 112% ; 3,263,646 2,995,185 92% 3,327,989 102% ; 64,343: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Workers' Compensation 1,460,000 713,047 49% 1,560,000 745,869 48% 900,000 58% 660,000, General Liability 11400,000 311,666 22% 1,100,000 405,631 37% 600,000 55% k 500,000! D Insurance Administration 592,059 470,972 80% 584,104 370,256 63% 512,639 88% 71,465 E Property Damage 400,236 701,454 175% = 200,240 323,753 162% 400,000 200% (199,760); F Unemployment 130,000 63,289 49% 200,000 98,978 49% 120,000 60% 80,000, Vehicle 150,000 179,835 120% 150,000 164,438 110% 200,000 133% (50,000) TOTAL REQUIREMENTS 4,132,295 2,440,263 59% 3,794,344 2,108,924 56% 2,732,639 72% ; 1,061,705; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out - Vehicle Replace (6,918) (6,918) 100% (3,500) (3,203) 92% (3,500) 100% TOTAL TRANSFERS (6,918) (6,918) 100% ; (3,500) (3,203) 92% (3,500) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 6,100,000 7,193,407 118% 7,000,000 8,676,750 124% 8,676,750 124% 1,676,750 Resources over Requirements (637,256) 1,490,260 (530,698) 886,261 595,350 1,126,048' Net Transfers - In (Out) (6,918) (6,918) (3,500) (3,203) (3,500) TOTAL FUND BALANCE $ 5,455,826 $ 8,676,750 159% ; $ 6,465,802 $ 9,559,807 148% ; $ 9,268,600 143% ; $2,802,798: A Unemployment collected on first $25K of employee's salary in fiscal year e Interest projection based on current investment rate and anticipated cash balances C FY20 includes $12,962 in State reimbursements for COVID related costs. D General Liability claims are difficult to budget and predict E Projected Personnel savings based on FY21 savings to date F YTD actuals includes Property Insurance Premium, which is an annual expenditure TEs `OG�� Budget to Actuals Report Health Benefits - Fund 675 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Internal Premium Charges 17,411,292 17,841,713 102% 17,831,938 17,052,713 96% 17,831,938 100% - COIC Premiums 11967,021 1,670,202 85% 1,600,000 1,349,914 84% 1,495,914 93% (104,086)! Retiree / COBRA Premiums 1,433,000 1,023,556 71% 1,035,000 911,515 88% 1,000,000 97% (351000)! Employee Co -Pay 11041,120 1,060,127 102% 1,031,400 1,095,164 106% 1,194,724 116% 163,324! Interest 346,000 334,654 97% 216,200 183,129 85% 195,000 90% (21,200)' A Prescription Rebates 75,000 174,148 232% 90,000 134,950 150% 150,000 167% , 60,000 Claims Reimbursement & Other 45,000 386,585 859% i 80,000 1,073 1% 10,000 13% (70,000)! TOTAL RESOURCES 22,318,433 22,490,985 101% ; 21,884,538 20,728,458 95% 21,877,576 100% ; (6,962); REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Health Benefits 20,550,836 18,763,095 91% 19,937,274 15,258,068 77% 19,448,653 98% 488,621, B Deschutes On -Site Pharmacy 2,242,104 2,952,787 132% 2,417,092 2,192,806 91% 2,383,310 99% 33,782! B Deschutes On -Site Clinic 1,141,691 1,084,574 95% 1,101,467 926,028 84% 1,010,875 92% 90,592; B Wellness 180,380 152,600 85% 164,340 148,900 91% 164,340 100% ! -= B TOTAL REQUIREMENTS 24,115,011 22,953,057 95% 23,620,173 18,525,803 78% ; 23,007,178 97% ; 612,995: FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 16,106,294 16,563,905 103% 15,323,729 16,101,833 105% 16,101,833 105% 778,104, Resources over Requirements (1,796,578) (462,072) (1,735,635) 2,202,655 (1,129,602) 606,033 Net Transfers - In (Out) - - - - TOTAL FUND BALANCE $ 14,309,716 $ 16,101,833 113% ; $ 13,588,094 $ 18,304,488 135% ; ; $ 14,972,231 110% ; $1,384,137: A Interest projection based on current investment rate and anticipated cash balances B Amounts are paid 1 month in arrears; projection compared to historical costs for reasonableness; 4, 6 and 12 month rolling averages trending upward ES COG�< Budget to Actuals Report 911 - Fund 705 and 710 FY21 YTD May 31, 2021 (unaudited) 91.7% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Property Taxes - Current Yr 8,809,419 8,876,513 101% 9,113,459 9,324,916 102% - 9,325,459 102% 212,000; A Telephone User Tax 900,000 1,053,847 117% 1,106,750 1,023,131 92% 1,306,750 118% 200,000� B Police RMS User Fees 250,000 386,751 155% 250,000 369,206 148% 550,000 220% 300,000! Contract Payments 51,300 71,929 140% , 157,252 150,948 96% 157,252 100% Interest 157,000 184,668 118% r 90,400 103,847 115% 109,500 121% 19,100� C Property Taxes - Prior Yr 100,000 262,105 262% 90,000 143,773 160% 143,980 160% 53,980! State Reimbursement 125,000 107,881 86% t 83,000 116,881 141% , 120,000 145% 37,000! D User Fee 73,680 135,243 184% 73,000 135,698 186% 150,000 205% 77,000! Data Network Reimbursement 55,000 96,232 175% 55,000 98,800 180% 116,638 212% 61,638! Property Taxes - Jefferson Co. 30,000 34,547 115% 33,637 35,869 107% 36,000 107% 2,3631 Miscellaneous 11,951 70,966 594% 12,200 58,681 481% 62,000 508% 49,800! TOTAL RESOURCES 10,563,350 11,280,682 107% ; 11,064,698 11,561,750 104% ; 12,077,579 109% ; 1,012,881: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 7,462,575 6,980,012 94% 7,620,458 6,593,262 87% 7,377,695 97% 242,761 E Materials and Services 31387,761 3,072,800 91% 3,476,381 2,749,557 79% 2,959,554 85% 516,827! F Capital Outlay 1,400,000 669,792 48% 1,480,000 291,491 20% 454,583 31% ; 1,025,417, G TOTAL REQUIREMENTS 12,250,336 10,722,604 88% 12,576,839 9,634,310 77% ; 10,791,832 86% ; 1,785,007; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 7,753,706 8,604,816 111% 8,341,418 9,162,894 110% 9,162,894 110% 821,476 Resources over Requirements (1,686,986) 558,079 (1,512,141) 1,927,441 1,285,747 2,797,888, Net Transfers - In (Out) � - 4 t t ! k TOTAL FUND BALANCE $ 6,066,720 $ 9,162,894 151% ; $ 6,829,277 $ 11,090,335 162% ; $ 10,448,641 153% ; $3,619,364; A Current year taxes received primarily in November, February and May; actual 20-21 TAV is 5.40% compared to FY19-20 vs. 5.00% budgeted B Telephone maintenance reimbursements are received in a lump sum by early spring; anticipating an increase in telephone tax from the State that was not budgeted C Interest projection based on current investment rate and anticipated cash balances D State GIS reimbursements are received quarterly E Personnel savings based on FY21 YTD average vacancy rate of 8.1 % F Projection based on anticipated spending the remainder of FY21 G Several Capital projects being carried over into FY22 01 E s �oG2 o Deschutes County Board of Commissioners 1300 NW Wall St, Bend, OR 97703 (541) 388-6570 - Fax (541) 385-3202 - https://www.deschutes.org/ AGENDA REQUEST & STAFF REPORT For Board of Commissioners BOCC Monday Meeting of June 21, 2021 DATE: June 16, 2021 FROM: Greg Munn, Finance, 541-388-6559 TITLE OF AGENDA ITEM: American Rescue Plan Act Funding Framework Discussion BACKGROUND AND POLICY IMPLICATIONS: On March 11, 2021 the American Rescue Plan Act (ARPA) was signed into law. ARPA will provide $1.9 trillion in financial relief in many forms to facilitate the country's recovery from the impact of the COVID-19 pandemic. Included in the ARPA is direct, flexible aid to every county in the United States. The allocation to Deschutes County, based on population, is $38 million which will be received in two payments; the first payment of $19 million was received in May 2021 and the second is expected one year later in May 2022. On May 5, 2021 staff reviewed the status of the ARPA with the Board of County Commissioners including an overview of available federal guidance and broad categories of eligible expenditures. The Board provided staff general direction to begin laying the preliminary groundwork for a funding allocation plan in anticipation of expected and more detailed federal guidance. On May 10, 2021, the U.S. Department of Treasury released further guidance in the form of an Interim Final Rule, FAQs and a fact sheet addressing the ARPA funding to counties. In late May, the National Association of Counties issued an overview and analysis of the Interim Final Rule and other federal guidance. The purpose of this agenda item is to review the new guidance in light of Board priorities to establish a framework from which to assist the Board in allocation of ARPA funds. FISCAL IMPLICATIONS: The County is expected to receive $38 million in ARPA funds by the end of FY 2021-22 that are required to be spent by December 31, 2024. ATTENDANCE: Greg Munn, County Treasurer and Chief Financial Officer. ARPA Category and Project Est. Cost SUPPORT PUBLIC HEALTH RESPONSE 67,641,004 Prevent and Mitigate COVID-19 Additional County cleaning supplies and labor (annual) Additional County cleaning supplies and labor FY21 Contact Tracing, Investigation, and Immunization Covid Testing COVID testing - Dr. Young Expansion of the Jail Booking and Visitation Areas Higher rated HVAC filters for County facilities Isolation Motel Isolation motel liability insurance Mass Vaccination Center Appreciation Coins Mass Vaccination Center Voluntee Appreciation Event North county health facility Outreach van Premium pay for essential workers Regional Emergency Services Training and Coordination Center Technology enhancements for telemedicine and collaboration UV sanitizer for jail Vaccine Center rent Jan 18-20 Address Disparities in Public Health Outcomes Construction of Cleveland Avenue Habitat for Humanity -Land for Future Affordable Housing Jericho Road Project Navigation Center Sisters Cold Weather Shelter Structured Camp Habitat for Humanity -Bend 8 Townhomes Habitat for Humanity -Bend 12 Townhomes Habitat for Humanity -Sisters Woodland Project ADDRESS NEGATIVE ECONOMIC IMPACTS Assistance to Households Food Insecurity for Older Adults -- Partnership with Council on Aging & Redmond Senior Center Neighborlmpact rental assistance float loan Neighborlmpact warehouse expansion Nutritional assistance Small Business and Non -Profit Support CASA of Central Oregon Community Organizations Active and Disaster Deschutes Cultural Coalition support La Pine Chamber of Commerce La Pine Frontier Days Performing arts support Redmond Chamber - lost revenue Redmond Chamber - Redmond Parklet Redmond Chamber - Sam Johnson Park Upgrade Redmond Rotary Ronald McDonald House Sisters Rodeo Association Small business grants - Sisters COC Sunriver Area Small Business Assistance Grant Program and Hiring Campaign 43,373,504 168,000 49,000 2,150,000 250,000 44,600 7,000,000 300,000 8,184 6,562 50,000 8,300,000 85,000 24,706,467 200,000 40,000 15,691 24,267,500 8,500,000 5,000,000 367,500 3,000,000 1,000,000 1,400,000 1,500,000 2,000,000 1,500,000 15,988,109 7,300,000 800,000 1,500,000 5,000,000 1,497,249 35,000 250,000 75,000 53,249 40,000 54,000 90,000 100,000 100,000 350,000 350,000 Aid to Impacted Industries 90,860 Circuit court facility rental at F&E 60,860 Circuit court facility set up costs 30,000 Fairgrounds capital improvements j Smith Rock parking lot Services for Qualified Censust Tract and Other Disproportionately Impacted Communities 7,100,000 1 Affordable/transitional housing project Bend Heroes Vets Village construction support 100,000 Childcare Facility and/or start un costs Little Kits Early Learning & Child Care Center 1,000,000 Permanent Supportive Housing 6,000,000 REPLACE PUBLIC SECTOR REVENUE LOSS 915,061' Replace Public Sector Revenue Loss 915,061 Clerk - Marriage licenses ' Clerk - Passport Count Fair Y 150,000 Fair and Expo 600,000 Justice Court 165,061 Room tax last three months of FY20 RV Park } Video lottery WATER, SEWER & BROADBAND INFRASTRUCTURE 1,000,000, Broadband Infrastructure ?- Broadband infrastructure in Sunriver area and greater Sisters area Clean Water (SRF) Projects 1,000,000 Neighborlmpact south county septic replacement program 1,000,000 Wastewater investments in South County TO BE DETERMINED ? 61,175,000 To Be Determined 61,175,000 Biomass project 1,000,000 Courthouse expansion i 24,800,000 Deschutes County Wildfire Community Resilience Project 350,000 Irrigation system modernization 10,000,000 Land for Future County Services 3,500,000 Negus Transfer Station 14,000,000 On farm water conservation within county irrigation districts Public Safety Campus 7,500,000 Technology upgrade for the Clerk 25,000 Grand Total _ 146,719,174 0, OVERVIEW FOR AMERICA'S COUNTIES. NAIATO7 nssaanj non :� COUNTI ES ca U.S. TREASURY INTERIM FINAL RULE & GUIDANCE FOR STATE AND LOCAL FISCAL RECOVERY FUNDS On May 10, the U.S. Department of Treasury (Treasury) released an Interim Final Rule, FAQs and a fact sheet for a significant portion of the $362 billion Coronavirus State and Local Fiscal Recovery Fund, established under the American Rescue Plan Act (ARP) signed into law on March 11 by President Biden. This specific Interim Rule and related guidance covers the $65.1 billion in direct federal aid to America's counties. Later this year, Treasury will release separate guidance for the $1.5 billion in additional federal aid for public lands counties under Sec. 605 of ARP. THIS ANALYSIS PROVIDES AN IN-DEPTH OVERVIEW OF THE KEY PROVISIONS WITHIN THE INTERIM FINAL RULE, WITH A SPECIFIC FOCUS ON HOW EACH OF THESE ITEMS MAY IMPACT COUNTY GOVERNMENTS. This analysis provides an in-depth overview of the key provisions within the Interim Final Rule, with a specific focus on how each of these items may impact county governments. The analysis covers eligibility criteria for the use of funds, compliance and financial reporting, and key dates for county actions. This report also highlights several key differences between the ARP county aid and the previous county aid under the CARES Act's Coronavirus Relief Fund (CRF), especially related to payroll support for public health, public safety and other related staff. KEY DATES NOW: Treasury portal is now open for counties to register and request Recovery Funds * JULY 9, 2021: Deadline to submit comments on U.S. Treasury's Interim Final Rule AUGUST 31, 2021: Deadline for counties to submit first Interim Report to U.S. Treasury * OCTOBER 31, 2021: Deadline for counties to submit first Quarterly Project and Expenditure Report DECEMBER 31, 2024: Funds must be incurred and obligated DECEMBER 31, 2026: Funds must be expended to cover obligations and all work must be completed THIS SPECIFIC INTERIM RULE AND RELATED GUIDANCE COVERS THE $61.5 BILLION IN DIRECT FEDERAL AID TO AMERICA'S COUNTIES. LATER THIS YEAR, TREASURY WILL RELEASE SEPARATE GUIDANCE FOR THE $1.5 BILLION IN ADDITIONAL FEDERAL AID FOR PUBLIC LANDS COUNTIES UNDER SEC. 605 OF ARP. NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 11 EXECUTIVE SUMMARY: QUICK GUIDE FOR COUNTY OFFICIALS 1. THE FISCAL RECOVERY FUND WAS ESTBALISHED TO HELP TURN THE TIDE ON THE PANDEMIC, ADDRESS ITS ECONOMIC FALLOUT AND LAY THE FOUNDATION FOR A STRONG AND EQUITABLE RECOVERY. There are five primary ways — outside of the "lost revenue allowance" — that counties may invest Funds: L) Support public health response: Fund COVID-19 mitigation efforts, medical expenses, behavioral health care and certain county public health, public safety, human services and other related staff fLJ Address negative economic impacts: Respond to economic harms to workers, families, small businesses, impacted industries and rehiring of public sector workers (including county staff) U Replace public sector revenue loss: Use funds to provide government services to the extent of the reduction in revenue experienced during the pandemic — this provision allows a much broader use of Funds Premium pay for essential workers: Offer additional compensation, up to $13 per hour in additional wages, to those — both county employees and other essential workers in the community — who have faced W, COUNTIES HAVE BROAD FLEXIBILITY SO LONG AS THEY CAN DEMONSTRATE THAT THESE ACTIVITIES SUPPORTTHE PUBLIC HEALTH RESPONSE OR THAT RECIPIENTS OF THE RECOVERY FUNDS HAVE EXPERIENCED ECONOMIC HARM FROM THE PANDEMIC and continue to face the greatest health risks due to I their service. Counties should prioritize low- and moderate -income persons, with additional written justification needed for workers above 150 percent of the residing state's average annual wage for all occupations or their residing county's average annual wage, whichever is higher. Funds can be used retroactively back to January 27, 2020 Water, sewer and broadband infrastructure: Make necessary investments to improve access to clean drinking water, invest in wastewater and stormwater infrastructure and provide unserved or underserved locations with new or expanded broadband access 2. FUNDS MAY COVER COSTS FROM MARCH 3, 2021 THROUGH DECEMBER 24, 2024 The covered period begins March 3, 2021 and ends on December 31, 2024, with a few important distinctions and exceptions to the covered period: El Funds must be INCURRED (i.e. obligated) by December 31, 2024 LJ Funds must be EXPENDED with all WORK PERFORMED and COMPLETED by December 31, 2026 it Counties may provide premium pay retroactively, dating back to the start of the public health emergency on January 27, 2020 NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 12 3. BROAD FLEXIBILITY TO HELP THOSE DISPROPORTIONATELY IMPACTED BY THE COVID-19 PANDEMIC The Interim Rule states under its first eligible use category — responding to public health needs and negative economic impacts from the pandemic — that funds must respond to "the disease itself or the harmful consequences of the economic disruptions resulting from or exacerbated by the COVID-19 public health emergency." LJ Whether it be public health expenses or economic investments, counties have broad flexibility if the county can demonstrate that these activities support the public health response or that recipients of the Recovery Funds have experienced economic harm from the pandemic Li Additionally, the Interim Rule provides even greater flexibility for Qualified Census Tracts (QCTs) and other communities, households and businesses disproportionately impacted by the pandemic 4. UNDERSTAND THE IMPORTANT DIFFERENCES BETWEEN CARES ACT CORONAVIRUS RELIEF FUND (CRF) AND ARP FISCAL RECOVERY FUND, ESPECIALLY FOR COUNTY EMPLOYEE PAYROLL SUPPORT Eligible expenses under the CRF are also eligible under the Recovery Fund, with two major exceptions: RECOVERY FUNDS ARE LJ New, more restrictive allowance with county payroll support MORE RESTRICTIVE for public health and public safety employees (See page 13 of THAN THE CARES ACT'S this analysis for more information). The CARES Act CRF allows a much broader allowance for county employee payroll support. More narrowly defined, ARP Recovery Funds may be used for "payroll and covered benefits expenses for public safety, public health, health care, human services, and similar employees, to the extend that their services are devoted to mitigating or responding to COVID-19." Counties may consider public health and public safety employees to be entirely devoted to mitigating/responding to COVID-19, and are fully recovered, if the employee, or his/her operating unit or division, is primarily dedicated to responding to the COVID- 19 public health emergency Ll Expenses related to issuing tax -anticipation notes are not an eligible expense CRF DOLLARS FOR COUNTY PAYROLL SUPPORT. THE INTERIM RULE PLACES NEW, MORE RESTRICTIVE LANGUAGE RELATED TO COUNTY PAYROLL SUPPORT FOR PUBLIC HEALTH AND PUBLIC SAFETY EMPLOYEES 5. USE OF RECOUPED "LOST REVENUE" IS MORE FLEXIBLE THAN OTHER RECOVERY FUND ELIGIBILITY Counties may use Recovery Funds for the provision of "government services" to the extent of the reduction in revenue experienced due to the COVID-19 public health emergency. The term "government services" outlines very broad and flexible uses of revenue recoupment funds outside the standard eligibility requirements outlined in other categories (Public Health Response, Negative Economic Impacts, Premium Pay and Water, Sewer and Broadband Infrastructure) of the Interim Rule. For example, while general infrastructure and economic development investments are not generally eligible under the Fund, NATIONAL ASSOCIATION OF COUNTIES 1 VERSION UPATED: MAY 24, 2021 13 counties may use an amount up to their "lost revenue" amount for these activities. However, lost revenue recoupment shall not be used for rainy day or reserve funds, or debt service payments 6. RECOVERY FUNDS MAY NOT BE USED AS NON-FEDERAL MATCH, UNLESS SPECIFICALLY AUTHORIZED Recovery Funds shall not be used as the local match for other federal programs (i.e. Medicaid, EDA, EPA Drinking Water and Clear Water State Revolving Funds), unless specifically allowed by the underlying/source federal program. It is important to note that counties may use their Funds to match other state and local government allocations of Treasury ARP Recovery Funds, if used within the county U Under a February 3, 2021 presidential directive, FEMA is authorized to provide 100 percent federal funding for the cost of COVID-related activities previously determined as eligible, from the beginning of the pandemic (January 27, 2020) to September 30, 2021. In addition, the directive allows FEMA to expand activities eligible for reimbursement from January 21, 2021 until September 30, 2021. Specifically, costs to support the safe opening and operation of eligible schools, child care facilities, health care facilities, non -congregate shelters, domestic violence shelters, and transit systems are now eligible 7. COUNTIES MAY USE RECOVERY FUNDS FOR ROUTINE PENSION COSTS OF EMPLOYEES Recovery Funds cannot be used for deposits into defined benefit pension funds. HOWEVER, Treasury defines a "deposit" as an extraordinary contribution to a defined benefit pension fund for the purpose of reducing an accrued, unfunded liability. Counties may use funds for routine payroll contributions to pensions of employees whose wages and salaries are an eligible use 8. REHIRING LOCAL GOVERNMENT STAFF TO PRE -PANDEMIC LEVELS The Interim Final Rule permits the rehiring of public sector staff, including county employees, up to the pre -pandemic staffing level, which is measured based on employment as of January 27, 2020. Furthermore, counties may use Recovery Funds toward payroll, covered benefits, and other costs associated with rehiring public sector staff 9. COUNTIES MAY USE RECOVERY FUNDS TO INVEST IN CERTAIN CRITICAL INFRASTRUCTURE PROJECTS The Interim Rule specifically states that Recovery Funds may support necessary investments in drinking water, waste and stormwater, and high -quality broadband services Ll For water, stormwater and sewer investments, the Interim Rule aligns eligible projects with the listing of activities allowed under the Environment Protection Agency's (EPA) Clean Water State Revolving Fund and Drinking Water State Revolving Fund L l For broadband investments, eligible projects are intended to provide services that meet at least 100 megabits per second upload and download, wherever practicable LJ General economic development and infrastructure projects, such as road construction or bridge repair, unrelated to COVID-19 are not an eligible expense, unless funded through a county's "lost revenue" replacement allowance NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 14 ELIGIBLE EXPENSES 1. SUPPORT PUBLIC HEALTH RESPONSE INTERIM FINAL RULE: REFERENCES P. 12-23 1 RULE DEFINITIONS P. 138-140 The Interim Final Rule outlines that the Recovery Fund provides resources to "meet and address these emergent public health needs, including through measures to counter the spread of COVI0- 19, through the provision of care for those impacted by the virus, and through programs or services that address disparities in public health that have been exacerbated by the pandemic," Among the potential uses of funds, the Interim Final Rule outlines: PREVENT AND MITIGATE COVID-19 Funding a broad range of services and programming for prevention and response to COVID-19, such as: • Vaccination programs, including staffing, equipment, supplies, facilities and administrative expenses l•] Testing, monitoring and contact tracing • Supporting isolation and quarantine • Paid sick and paid family and medical leave to public employees related to COVID-19 compliance • Public health surveillance and data system enhancement — Case monitoring - Vaccination uptake tracking Enforcing public health orders • Emergency medical response expenses, including emergency medical transportation related to COVID-19 i• Communication efforts related to COVID-19 vaccination programs and public health orders Ll Purchase PPE and disinfection of public areas and other facilities U Prevention and mitigation in congregate living facilities, such as: Nursing homes and skilled nursing facilities Jails and incarceration settings Under the sections related to responding to the public health emergency or its negative economic impacts, it is important to: Identify a need or a negative impact of the COVID-19 public health emergency Identify how the county investment would address the identified need or impact — Group living facilities including residential foster care and behavioral health treatment facilities — Other key settings like homeless shelters and schools Ventilation improvements in congregate settings, public health facilities or other public facilities Capital investments or adaptations to public facilities such as hospitals or health clinics NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 15 COVID-19 TREATMENT AND MEDICAL SERVICES Funding to enhance health care capacity to treat and provide care and services for near and long-term medical needs for COVID-19 patients as well as genomic surveillance for COVID-19 variants. This also includes treatment expenses of the long-term symptoms or effects of COVID-19, including post -intensive care syndrome ENHANCE BEHAVIORAL AND MENTAL HEALTH SERVICES Funding new or enhanced services that meet behavioral health needs exacerbated by the pandemic, as well as related public health needs, such as: Mental health treatment LJ Substance misuse treatment LJ Hotlines and/or warmlines U Crisis intervention services Overdose prevention Infectious disease prevention U Behavioral/physical health primary care services SUPPORT LOCAL HEALTH AND SAFETY WORKFORCE Funding payroll and covered benefit expenses for the following segments of county workers who, primarily or partially work regularly to mitigate or respond to the COVID-19 emergency: Ll Public safety U Public health U Health care Ll Human services LJ Other similar employees IMPROVING THE DESIGN AND EXECUTION OF HEALTH AND PUBLIC HEALTH PROGRAMS Funding efforts to improve programs addressing the COVID-19 public health emergency through planning and analysis, which includes, bw IS not limited to: [J Targeted consumer outreach U Improvements to data or technology infrastructure Impact evaluation IJ Data analysis While the CARES Act's Coronavirus Relief Fund (CRF) had much broader allowances for county employee payroll support, ARP Recovery Funds may be used for "payroll and covered benefits expenses for public safety, public health, health care, human services, and similar employees, to the extent that their services are devoted to mitigating or responding to the COVID-19 public health emergency." For administrative convenience, counties may consider public health and public safety employees to be entirely devoted to mitigating or responding to the COVID- 19 public health emergency, and therefore fully covered, if the employee and their operating unit or division, "is primarily dedicated to responding to the COVID-19 public health emergency." NATIONAL ASSOCIATION OF COUNTIES I _VERSION UPATED: MAY 24, 202116 a ADDRESS DISPARITIES IN PUBLIC HEALTH OUTCOMES In recognition of the disproportionate impacts of the COVID-19 pandemic on health outcomes in low- income and Native American communities and the importance of mitigating these effects, the Interim Final Rule identifies a broader range of services and programs that will be presumed to be responding to the public health emergency when provided in these communities. Specifically, Treasury will presume that certain types of services are eligible uses when provided in a Qualified Census Tract (QCT), to families and populations living in a QCT, or other households, businesses or populations disproportionately impacted by the COVID-19 public health emergency LJ These services include: - Community health workers who will help residents access health services and resources that address the social determinants of health Public benefits navigators that help residents navigate and apply for federal, state and local public benefits or services - Housing services that support healthy living environments and neighborhoods that are conducive to mental and physical wellness - Lead Paint remediation or remediation of other lead hazards to reduce elevated blood lead levels in children - Evidence -based community violence intervention programs that will prevent violence and mitigate the increase of violence during the pandemic D This section also covers program and service activities that address: - Housing insecurity, lack of affordable housing or homelessness Impacts of COVID-19 on education, including new or expanded learning services, assistance to high -poverty school districts, needs of students - Childhood health or welfare, including childcare, home visits by health professionals, parent educators and social service professionals, and services for child welfare -involved families and youth SPECIFICALLY, TREASURY WILL PRESUME THAT CERTAIN TYPES OF SERVICES ARE ELIGIBLE USES WHEN PROVIDED IN A QUALIFIED CENSUS TRACT (QCT), TO FAMILIES AND POPULATIONS LIVING IN A QCT OR OTHER HOUSEHOLDS, BUSINESSES OR POPULATIONS DISPROPORTIONATELY IMPACTED BY THE COVID-19 PUBLIC HEALTH EMERGENCY NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 17 2. ADDRESS NEGATIVE ECONOMIC IMPACTS INTERIM FINAL RULE: REFERENCES P. 23-44 1 RULE DEFINITIONS P. 140-143 ARP provides that funds may be used to respond to the public health emergency or its nc,gai.rvc c'%vnoriiiC impa4t), inG1UUl71g ass%SLGtI14,;C LV 11Ul,IS�(lWUS, 5!'Ildlf dJl,lSfiieSseS, and nonprofits, or aid to impacted industries such as tourism, travel, and hospitality. ASSISTANCE TO HOUSEHOLDS Funds may be used to assist households or populations, preferably those most disproportionately impacted, by the negative economic impacts of the COVID-19 public health emergency, such as: Ll Food assistance L) Rent, mortgage or utility assistance Li Counseling and legal aid to prevent eviction or homelessness Ll Cash assistance UJ Emergency assistance for burials Home repairs, weatherization or other needs Ll Internet access or digital literacy assistance U lob training related to a worker's occupation or level of training impacted by COVID Under this section, the general focus of investments must be to address an economic harm resulting from or exacerbated by the COVID-19 public health emergency. SMALL BUSINESS AND NON-PROFIT SUPPORT State, local and Tribal governments may provide assistance to small businesses to adopt safer operating procedures, weather periods of closure or mitigate financial hardship resulting from the COVID-19 public health emergency, including: Loans or grants to mitigate financial hardship, such as declines in revenues or impacts of periods of business closure, for example by supporting payroll and benefits costs, costs to retain employees, mortgage, rent, or utilities costs, and other operating costs LJ Loans, grants, or in -kind assistance to implement COVID-19 prevention or mitigation tactics, such as physical plant changes to enable social distancing, enhanced cleaning efforts, barriers or partitions, or COVID-19 vaccination, testing, or contact tracing programs i Technical assistance, counseling, or other services to assist with business planning needs FUNDS MAY BE USED TO ASSIST HOUSEHOLDS OR POPULATIONS, PREFERABLYTHOSE MOST DISPROPORTIONATELY IMPACTED, BY THE NEGATIVE ECONOMIC IMPACTS OF THE COVID-19 PUBLIC HEALTH EMERGENCY NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24,2021 18 AID TO IMPACTED INDUSTRIES Funds may be used to aid tourism, travel, hospitality, and other impacted industries that responds to the negative economic impacts of the COVID-19 public health emergency, such as: L3 Implement COVID-19 mitigation and infection prevention measures to enable safe resumption C Improvement to ventilation, physical barriers or partition Ll Signage to facilitate social distancing Ll Provision of masks or PPE L) Consultation with infection prevention professionals to develop safe reopening plans LJ Activities that support safe reopening of businesses in the tourism, travel and hospitality industries and business districts that were closed during the COVID-19 public health emergency Ll Planned expansion or upgrade of tourism, travel and hospitality facilities delayed due to the pandemic Ll Aid may be considered responsive to the negative economic impacts of the pandemic if it supports businesses, attractions, business districts and tribal development districts operating prior to the pandemic and affected by required closure and other efforts to contain the pandemic REHIRING STATE AND LOCAL GOVERNMENT STAFF, INCLUDING COUNTY EMPLOYEES The Interim Final Rule permits coverage of payroll and benefits costs of public health and safety staff primarily dedicated to COVID-19 response, as well as rehiring of public sector staff up to pre -pandemic levels as of January 27, 2020 ASSISTANCE TO UNEMPLOYED WORKERS This includes services like: COUNTIES MAY USE RECOVERY FUNDS TO INCREASE THE NUMBER OF ITS EMPLOYEES UP TO THE NUMBER OF EMPLOYEES, AS OF JANUARY 27, 2020, INCLUDING PAYROLL, COVERED BENEFITS AND OTHER RELATED COSTS * Job training to accelerate rehiring of unemployed workers * Workers unemployed due to the pandemic or the resulting recession * Workers who were already unemployed when the pandemic began and remain so due to the negative economic impacts of the pandemic i] Individuals who want and are available for work, including those who have looked for work sometime in the past 12 months or who are employed part time but who want and are available for full-time work FUNDS MAY BE USED TO AID TOURISM, TRAVEL, HOSPITALITY AND OTHER IMPACTED INDUSTRIES THAT RESPONDS TO THE NEGATIVE ECONOMIC IMPACTS OF THE COVID-19 PUBLIC HEALTH EMERGENCY NATIONAL ASSOCIATION OF COUNTIES ( VERSION UPATED: MAY 24, 2021 19 EXPENSES TO IMPROVE EFFICACY OF ECONOMIC RELIEF PROGRAMS Counties may also use Fiscal Recovery Funds to improve efficacy of programs addressing negative economic impacts, including through: Use of data analysis Targeted consumer outreach C Improvements to data or technology infrastructure Impact evaluations SERVICES FOR QUALIFIED CENSUS TRACT AND OTHER DISPROPORTIONATELY IMPACTED COMMUNII In addition to specific services to address health disparities in a QCT (pg. 7 of this analysis), the Interim Rule outlines additional TREASURY HAS IDENTIFIED A ways Recovery Funds may be used. Funds may be used for certain services when provided in a Qualified Census Tract (QCT), to BROAD RANGE OF SERVICES families and individuals living in QCTs, by a Tribal government, or to other households, THAT ARE ELIGIBLE USES businesses or populations disproportionately impacted by the COVID-19 public health emergency. These services include, but are WHEN PROVIDED IN A not limited to, the following: U Investments in Housing and Neighborhoods: Funds may be used to assist households or populations facing negative economic impacts due to COVID-19, such as: - Services to address homelessness such as supportive housing, and to improve access to stable, affordable housing among unhoused individuals - Affordable housing development to increase supply of affordable and high -quality living units - Housing vouchers, residential counseling, or housing navigation assistance to facilitate household moves to neighborhoods with high levels of economic opportunity and mobility for low-income residents, to help residents increase their economic opportunity and reduce concentrated areas of low economic opportunity QUALIFIED CENSUS TRACT (QCT), TO FAMILIES AND POPULATIONS LIVING IN A QCT OR OTHER HOUSEHOLDS, BUSINESSES OR POPULATIONS DISPROPORTIONATELY IMPACTED BY THE COVID-19 PUBLIC HEALTH EMERGENCY NATIONAL ASSOCIATION OF COUNTIES I -VERSION UPATED: MAY 24, 2021110 - U Addressing Educational Disparities: Funds may also enhance educational supports to help mitigate impacts on students, such as: New, expanded, or enhanced early learning services, including pre -kindergarten programs and Head Start - Assistance to high -poverty school districts to advance equitable funding across districts Evidence -based educational services and practices that address the academic needs of students and/or their social, emotional and mental health — Services that support students' social, emotional and mental health Promoting Healthy Childhood Environments: Funds may be used to mitigate increases in economic hardship, material insecurity, and parental stress and behavioral health challenges in families with children, such as: New or expanded high -quality childcare Home visiting programs to provide structured visits from health, parent educators, and social service professionals to pregnant women or families with young children to offer education and assistance navigating resources for economic support, health needs, or child development - Enhanced services for child welfare -involved families and foster youth to provide support and training on child development, positive parenting, coping skills or recovery for mental health and substance use challenges FUNDS MAY BE USED TO MITIGATE INCREASES IN ECONOMIC HARDSHIP, MATERIAL INSECURITY, AND PARENTAL STRESS AND BEHAVIORAL HEALTH CHALLENGES IN FAMILIES WITH CHILDREN State and Local Coronavirus Fiscal Recovery Funds (naco.org) NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 1 11 3. PREMIUM PAY FOR ESSENTIAL WORKERS INTERIM FINAL RULE: REFERENCES P. 40-46, 106 1 RULE DEFINITIONS P. 119, 127 Funds may be used by counties to provide premium pay to eligible workers performing essential vvvik 1.lutnrg the 00010-1:J pLAEl1iL I1C'GRIt C`17tCigelllly or to pT"U'vlCle gldI1L5 to l.It!(U-pcarLy employers within the county to compensate eligible workers for performing essential work. Recovery Funds may be used by recipients, including counties, to provide premium pay to eligible county workers performing essential work during the COVID-19 public health emergency or to provide grants to third - party employers within the county to compensate those eligible workers who perform essential work. DEFINING THE CONCEPT OF PREMIUM PAY AND ESSENTIAL WORKERS: To ensure that premium pay is targeted to workers that faced or face heightened risks due to the character of their work, the Interim Final Rule defines essential work as work involving regular in -person interactions or regular physical handling of items that were also handled by others. An individual who teleworked from a residence may not receive premium pay PREMIUM PAY MAYBE PROVIDED RETROACTIVELY FOR WORK PERFORMED AT ANYTIME SINCE THE START OF THE COVID-19 public health emergency (January 27, 2020), where those workers have yet to be compensated adequately for work previously performed 0 WORKERS THAT ARE ELIGIBLE FOR PREMIUM PAY include: 0 Any work performed by an employee of the state, local or tribal government U Staff at nursing homes, hospitals, and home care settings C3 Workers at farms, food production facilities, grocery stores, and restaurants IL.I Janitors and sanitation workers LJ Truck drivers, transit staff and warehouse workers U Public health and safety staff PREMIUM PAY MAY BE El Childcare workers, educators and other school staff PROVIDED RETROSPECTIVELY FOR U Social service and human services staff WORK PERFORMED AT ANY TIME SINCE THE START OF THE COVID- PREMIUM PAY DEFINITION: Premium pay means an amount up 19 PUBLIC HEALTH EMERGENCY — to $13 per hour in addition to wages or remuneration the worker otherwise receives and in an aggregate amount not to JANUARY 27, 2020 exceed $25,000 per eligible worker TREASURY URGES COUNTIES TO PRIORITIZE PREMIUM PAY FOR LOW- AND MODERATE -INCOME PERSONS: Counties should prioritize low- and moderate -income persons, with additional written justification needed for essential workers above 150 percent of the residing state's average annual wage for all occupations or their residing county's average annual wage, whichever is higher NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 112 4. PAYROLL EXPENSES FOR PUBLIC HEALTH & PUBLIC SAFETY EMPLOYEES INTERIM FINAL RULE: REFERENCES P. 20-21 1 RULE DEFINITIONS P. 140 ® PAYROLL AND COVERED BENEFITS EXPENSES for county public safety, public health, health care, human services and similar employees to the extent that their services are devoted to mitigating or responding to the COVID-19 public health emergency Support the payroll and covered benefits for the portion of the EMPLOYEE'S TIME THAT IS DEDICATED TO RESPONDING TO THE COVID-19 PUBLIC HEALTH EMERGENCY FOR ADMINISTRATIVE CONVENIENCE, counties may consider public health and safety employees to be entirely devoted to mitigating or responding to the COVID-19 public health emergency, and therefore fully covered, if the employee, or his/her operating unit or division, is primarily dedicated to responding to the COVID-19 public health emergency Recipients may reconsider and assess the EXTENT AN EMPLOYEE, DIVISION OR OPERATING UNIT IS ENGAGED IN ACTIVITIES THAT RESPOND TO COVID-19. A recipient can provide payroll records, attestations from supervisors/staff or regular work product or correspondence demonstrating work on COVID-19 response. Counties DO NOT need to routinely track staff hours at the employee level The table below highlights the key differences between ARP and CARES Act guidance as it relates to payroll and covered benefits for public health and public safety employees: Funds may be used for payroll/benefits for public, safety, public health, health care, human services and similar employees Funds can be used to support the payroll/benefits for the portion of the employee's time that is dedicated to responding to COVID-19 Counties may consider public health/safety employees to be entirely devoted to mitigating/responding to COVID-19, and are fully recovered, if the employee, or his/her operating unit or division, is primarily dedicated to responding to the COVID-19 public health emergency. As a matter of administrative convenience in light of the emergency nature of this program, a state, territorial, local or tribal government may presume that payroll costs for public health and public safety employees are payments for services substantially dedicated to mitigating or responding to the COVID-19 public health emergency, unless the chief executive (or equivalent) of the relevant government determines that specific circumstances indicate otherwise All costs of such employee may be covered using payments from the Fund NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 113 5. REPLACE PUBLIC SECTOR REVENUE LOSS INTERIM FINAL RULE: REFERENCES P. 51-60, 118-119 ( RULE DEFINITIONS P. 135, 143-144 Counties may use Fiscal Recovery Funds for the provision of "government services" to the extent of the reduction in revenue experienced due to the COVID-19 public health emergency. Counties may use Recovery Funds for the provision of "government services" to the extent of the reduction in revenue experienced due to the COVID-19 public health emergency. This means that the amount determined as "lost revenue" may be used for most regular government purposes, except for activities such as rainy day or reserve funds and for debt service payments. The Interim Final Rule implements these provisions by establishing a definition of "general revenue" for purposes of calculating a loss in revenue and by providing a methodology for calculating revenue lost due to the COVID-19 public health emergency. DEFINITION OF GENERAL REVENUE Based on Census Bureau's definition and includes revenue from taxes, current charges, miscellaneous general revenue, and intergovernmental transfers between state and local governments (Note: definition excludes federal intergovernmental transfers to counties including CARES Act funding) U Excludes other correction transactions proceeds from issuance of debt or the sale of investments, agency or private trust transactions and revenue generated by utilities, intergovernmental transfers from the federal government (federal transfers made to a state/locality) w DEFINITION OF GOVERNMENT SERVICES Government Services included, but are not limited to: Maintenance or pay -go pay -go funded building of infrastructure, including roads U Modernization of cybersecurity, including hardware, software, and protection of critical infrastructure U Health services Ll Environmental remediation U School or educational services C.l Provision of police, fire, and other public safety services RECOVERY FUNDS USED TO REPLACE "REVENUE LOSS" ARE FLEXIBLE AND MAY BE USED FOR A BROAD RANGE OF GOVERNMENT SERVICES, PROGRAMS AND PROJECTS OUTSIDE OF TYPICAL ELIGIBLE USES OF RECOVERY FUNDS UNDER THE INTERIM RULE. HOWEVER, REVENUE RECOUPMENT CANNOT BE USED FOR RAINY NATIONAL ASSOCIATION OF COUNTIES 1 VERSION-UPATED: MAY 24, 2021 114 REQUIREMENTS WHEN CALCULATING REVENUE LOSS When calculating revenue loss, a county must adhere to the following guidelines: L) Recipients should calculate revenue on an entity -wide basis (i.e. county government -wide basis) Ll Recipients cannot use pre -pandemic projections as a basis to estimate the reduction in revenue Li Recipients should (i.e. may) calculate the extent of the reduction in revenue as of four points in time: - December 31, 2020 - December 31, 2021 - December 31, 2022, and - December 31, 2023 0 STEPS FOR CALCULATING LOST REVENUE 1. Identify revenues collected in the most recent full fiscal year prior to the public health emergency (i.e. January 27, 2020), called the base year revenue. In calculating revenue, recipients should sum across all revenue streams covered as general revenue 7. Estimated counterfactual revenue, which is equal to base year revenue: [(1 + growth adjustment)^(n/12)), where n is the number of months elapsed since the end of the base year to the calculation date, and growth adjustment is the greater of 4.1 percent and the recipient's average annual revenue growth in the three full fiscal years prior to the COVID-19 public health emergency 3. Identify actual revenue, which equals revenues collected over the past 12 months of the calculation date 4,. The extent of the reduction in revenue is equal to counterfactual revenue less than actual revenue. If actual revenue exceeds counterfactual revenue, the extent of the reduction in revenue is set to zero for that calculation date THE OVERALL METHODOLOGY FOR CALCULATING THE REDUCTION IN REVENUE IS ILLUSTRATED IN THE FIGURE, AT RIGHT: NATIONAL ASSOCIATION OF COUNTIES ( VERSION UPATED: MAY 24, 2021115 6.WATER & SEWER INFRASTRUCTURE INTERIM FINAL RULE: REFERENCES P. 62-68 1 RULE DEFINITIONS P. 144 To assist in meeting the critical need for investments and improvements to existing infrastructure in water and Sewer, counties can invest Recovery Funds /n these sectors. The Interim Final Rule outlines eligible uses within each category, allowing fora broad range of necessary investments in projects that improve access to clean drinking water, improve wastewater and stonnwaterinfrastructure systems. To assist in meeting the critical need for investments and improvements to existing infrastructure in water and sewer, counties can invest Recovery Funds inthese sectors. The Interim Final Rule outlines eligible uses within each category, allowing for a broad range of necessary investments in projects that improve access to clean drinking water, improve wastewater and stormwaterinfrastructure systems. The Interim Final Rule does this by aligning eligible uses of the Recovery Funds with the wide range of types or categories ufprojects that would be eligible to receive financial assistance through the Environment Protection Agency's (EPA) Clean Water State Revolving Fund and Drinking Water State Revolving Fund. 0 CLEAN WATER (SRF) PROJECTS The CVV6RFprovides financial assistance for awide range ofwater infrastructure projects tuimprove water quality and address water pollution ina way that enables each state (or county) toaddress and prioritize the needs oftheir populations U The types of projects eligible for Clean Water 8RFassistance include: — Projects toconstruct, improve and repair wastewater treatment plants THE INTERIM RULE ALIGNS ELIGIBLE USES OFRECOVERY FUNDS FOR WATER & SEWER INFRASTRUCTURE WITH PROJECTS THAT ARE ELIGIBLE TD RECEIVE FINANCIAL ASSISTANCE NORMALLY THROUGH EPA,SCLEAN — Control non -point sources ofpollution — Improve resilience ofinfrastructure toseveremaatherevents — Create green infrastructure — Protect nvaterbmdiasfrom pollution [] Under the Clean Water SRF,each ofthe S1State programs nurma|k/havetheflexbi|itytodirec funding to their particular environmental needs, and each state may also have its own statutes, rules and regulations that guide project eligibility. With the Recovery Fund, the intent of the Interim Final Rule isoutline the list of eligible projects that acounty may oomsideƒorinvestment NATIONAL ASSOCIATION /]FCOUNTIES IVERSION UPATED: MAY 24'2O31116 DRINKING WATER (SRF) PROJECTS The primary use of DWSRF funds is to assist communities in making water infrastructure capital improvements, including the installation and replacement of failing treatment and distribution systems. In administering these programs, counties must give priority to projects that: L) Ensure compliance with applicable health and environmental safety requirements ® Address the most serious risks to human health Assist systems most in need on a per household basis according to State affordability criteria OTHER ELIGIBLE USES OF RECOVERY FUNDS include projects related to: IJ Stormwater runoff l-1 Water pollution J Flood control Ll Green infrastructure that support stormwater resiliency, including rain gardens and green streets HOW COUNTIES INVEST IN As stated in Treasury's Recovery Fund FAQ document, the National Environmental Policy Act (NEPA) does not apply to Treasury's administration of funds. However, projects supported with payments from the Fund may still be subject to NEPA review if they are also funded by other federal financial assistance programs N The Interim Rule "encourages" counties to ensure that water, sewer, and broadband projects use strong labor standards, including project labor agreements and community benefits agreements that offer wages at or above the prevailing rate and include local hire provisions AMERICA'S INFRASTRUCTURE SYSTEM $22.6" BILLION in sewage and waste management in infrastructure, $134 BILLION including maintaining and operating public works NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 1 17 7. BROADBAND INFRASTRUCTURE INTERIM FINAL RULE: REFERENCES P. 69-77 1 RULE DEFINITIONS P. 145 Recognizing the need for such connectivity, Recovery Funds may be used by state, territorial, local and tribal governments to make necessary investments in broadband infrastructure. The COVID-19 public health emergency has underscored the importance of universally available, high-speed, reliable and affordable broadband coverage as millions of Americans rely on the internet to participate in, among critical activities, remote school, healthcare and work. Recognizing the need for such connectivity, the ARPA provides funds to state, territorial, local and tribal governments to make necessary investments in broadband infrastructure. Additional guidance and requirements around use of Recovery Funds for broadband infrastructure are as follows: LJ Unserved and underserved households: Funds may be used to make necessary investments in broadband infrastructure aimed at "unserved or underserved" communities. Treasury defines unnerved and underserved at speeds below 25 Mbps download and 3 Mbps upload FJ Eligible projects are expected to meet or exceed symmetrical upload and download speeds of 100 Mbps. However, in instances where required speeds cannot be achieved (due of the geography, topography, or excessive costs), the affected project would be expected to meet or exceed 100 Mbps download with a minimum of 20 Mbps upload with scalability to a symmetrical minimum of 100 Mbps U U.S. Treasury used the Federal Communication Commission's (FCC) Broadband Speed Guide to determine appropriate speed requirements for all eligible projects THE INTERIM FINAL RULE PROVIDES THAT ELIGIBLE INVESTMENTS IN :'���' • M THAT ARE DESIGNED TO PROVIDE SERVICES SPEEDS AND ARE PROVIDED TO UNSERVED AND UNDERSERVED BUSINESSES NATIONAL ASSOCIATION OF COUNTIES ( VERSION UPATED: MAY 24, 2021 118 8. INELIGIBLE EXPENSES INTERIM FINAL RULE: REFERENCES P. 78-97 1 RULE DEFINITIONS P.134-135, 145-147 a PENSION FUNDS Funds shall not be used for "extraordinary"deposits into a defined pension fund J HOWEVER, Treasury defines a "deposit" as an extraordinary contribution to a pension fund for the purpose of reducing an accrued, unfunded liability. Recipients may use funds for routine payroll contributions to pensions of employees whose wages and salaries are otherwise an eligible use NET REDUCTION IN TAX REVENUE (LIMITED TO STATES AND TERRITORIES) If a state or territory has a reduction in net tax revenue, they must demonstrate how they paid for the tax cuts from a source(s) other than the Recovery Fund (Note: This provision does not apply to counties) ® OTHER RESTRICTIONS include: LJ Using funds for non-federal match when barred by another federal regulation or statute, including EPA's Clean Water SRF, Drinking Water SRF, Economic Development Administration or Medicaid See note on page 4 related to presidential order on FEMA's state and local cost -share waiver U Funding debt service, including costs associated with tax anticipation notes (TANS) or issuing short- term revenue (Note: This is different than the CARES Act CRF, which allowed use of funds for TANS) L) Legal settlement or judgements UJI Deposits to rainy day funds or financial reserves * General infrastructure spending outside of water, sewer and broadband investments or above the amount allocated under "revenue loss" recoupment provision * General economic development or workforce development activities, unless they directly address negative economic impacts of the public health emergency or related to the "revenue loss" provision OUTSIDE OF WATER, SEWER, BROADBAND AND FACILITY UPGRADES RELATED TO COVID-19 RESPONSE AND MITIGATION, GENERAL INFRASTRUCTURE AND ECONOMIC DEVELOPMENT PROJECTS, SUCH AS NEW JAILS, ROADS AND BRIDGES AND BUSINESS PARKS, ARE PROHIBITED. HOWEVER, COUNTIES MAY USE THE PORTION OF THEIR "REVENUE LOSS" RECOUPMENT FOR THESE TYPES OF INVESTMENTS NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 119 INTERIM FINAL RULE: REFERENCES P. 110-112 1 RULE DEFINITIONS P. 137 Counties are required to submit an Interim Report, Quarterly Project and Expenditure Reports, and Annual Recovery Plan Performance Reports as specified below, regarding their utilization of Coronavirus State and Local Fiscal Recovery Funds. INTERIM REPORTS Counties are required to submit one Interim Report, which will include the county's expenditures by category at the summary level The Interim Report will cover spending from the date the county receives Funds to July 31, 2021 IJ The Interim Report is due by August 31, 2021 FLA This report will be similar to that of the CARES Act Coronavirus Relief Fund fJ Treasury will release additional guidance on this report in the coming weeks QUARTERLY PROJECT AND EXPENDITURE REPORTS Counties are required to submit quarterly project and expenditure reports, including financial data, information on contracts and subawards over $50,000 and other information regarding utilization of funds U First report will cover spending from the date the county receives Funds to September 30, 2021 U First report is due by October 31, 2021 LJ These reports will be similar to CARES Act Coronavirus Relief Fund RECOVERY PLAN PERFORMANCE REPORTS Counties above 250,000 population are required to submit an Annual Recovery Plan Performance Report, including descriptions of projects funded and information on performance indicators and objectives of each award U Initial recovery plan will cover activity from the date the county receives Recovery Funds to July 31, 2021 U Local governments (including counties) with less than 250,000 residents are not required to develop a Recovery Plan Performance Report J Recovery performance plan is due by August 31, 2021 for counties above 250,000 population COUNTIES BELOW 250,000 POPULATION ARE NOT REQUIRED TO SUBMIT AN ANNUAL RECOVERY PLAN PERFORMANCE REPORT -NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 120 10. KEY DEFINITIONS INTERIM FINAL RULE: RULE DEFINITIONS P. 130-151 Treasury provides a list of definitions in the Interim Final Rule, which are essential to understand and comply with the eligible uses and requirements of Recovery Funds. 1. COUNTY: County, parish or other equivalent county division (i.e. Borough in Alaska) ? COVERED BENEFITS: The costs of all types of leave (vacation, family -related, sick, military, bereavement, sabbatical, jury duty), employee insurance (health, life, dental, vision), retirement (pensions, 401(k)), unemployment benefit plans (federal and state), workers' compensation insurance, and Federal Insurance Contributions Act taxes (which includes Social Security and Medicare taxes). (NOTE: This is an important definition linked to the exemption for pensions related to county payroll support for their employees) 3. COVERED PERIOD: Begins on March 3, 2021 and ends on December 31, 2024. Counties must adhere to the parameters of the covered period just as States and territorial governments. However, there are exceptions to the covered period: U Funds must be INCURRED (i.e. obligated) by December 31, 2024 G) Funds must be EXPENDED with all WORK PERFORMED and COMPLETED by December 31, 2026 LJ Counties may provide premium pay retroactively, dating back to the start of the public health emergency on January 27, 2020 4, DEPOSIT: Extraordinary payment of an accrued, unfunded liability. The term deposit does not refer to routine contributions made by an employer to pension funds as part of the employer's obligations related to payroll, such as either a pension contribution consisting of a normal cost component related to current employees or a component addressing the amortization of unfunded liabilities calculated by reference to the employer's payroll costs 5. ELIGIBLE EMPLOYER: An employer of an eligible worker who performs essential work 6. ELIGIBLE WORKER: Workers needed to maintain continuity of operations of essential critical infrastructure sectors, including health care; emergency response; sanitation, disinfection, and cleaning work; maintenance work; grocery stores, restaurants, food production, and food delivery; pharmacy; biomedical research; behavioral health work; medical testing and diagnostics; home- and community - based health care or assistance with activities of daily living; family or child care; social services work; public health work; vital services to Tribes; any work performed by an employee of a State, local, or Tribal government; educational work, school nutrition work, and other work required to operate a school facility; laundry work; elections work; solid waste or hazardous materials management, response, and cleanup NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 121 work; work requiring physical interaction with patients; dental care work; transportation and warehousing; work at hotel and commercial lodging facilities that are used for COVID-19 mitigation and containment; work in a mortuary; work in critical clinical research, development, and testing necessary for COVID-19 response [A With respect to a county recipient, workers in any additional sectors as each chief executive officer of such recipient (i.e. county government) may designate as critical to protect the health and well-being of the residents of their county 7. ESSENTIAL WORK: Work that is not performed while teleworking from a residence and involves regular in - person interactions with patients, the public or coworkers of the individual that is performing the work OR regular physical handling of items that were handled by, or are to be handled by patients, the public, or coworkers of the individual that is performing the work 8. GENERAL REVENUE: Money that is received from tax revenue, current charges, and miscellaneous general revenue, excluding refunds and other correcting transactions, proceeds from issuance of debt or the sale of investments, agency or private trust transactions, and intergovernmental transfers from the federal government, including transfers made pursuant to section 9901 of the American Rescue Plan Act. General revenue does not include revenues from utilities. Revenue from Tribal business enterprises must be included in general revenue 0. NON-PROFIT: Non-profit organization that is exempt from Federal income taxation and that is described in section 501(c)(3) of the Internal Revenue Code .1.0. PREMIUM PAY: An amount of up to $13 per hour that is paid to an eligible worker, in addition to wages or remuneration the eligible worker otherwise receives, for all work performed by the eligible worker during the COVID-19 public health emergency (i.e. since January 27, 2020). Such amount may not exceed $25,000 with respect to any single eligible worker. Premium pay will be considered to be in addition to wages or remuneration the eligible worker otherwise receives if, as measured on an hourly rate, the premium pay is: 1. With regard to work that the eligible worker previously performed, pay and remuneration equal to the sum of all wages and remuneration previously received plus up to $13 per hour with no reduction, substitution, offset or other diminishment of the eligible worker's previous, current or prospective wages or remuneration, or 2. With regard to work that the eligible worker continues to perform, pay of up to $13 that is in addition to the eligible worker's regular rate of wages or remuneration, with no reduction, substitution, offset or other diminishment of the workers' current and prospective wages or remuneration 11. SMALL BUSINESS: A business concern or other organization that: (1) Has no more than 500 employees, or if applicable, the size standard in number of employees established by the Administrator of the Small NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 122 Business Administration for the industry in which the business concern or organization operates, and (2) Is a small business concern as defined in section 3 of the Small Business Act (15 U.S.C. 632) 12. PENSION FUND: Defined benefit plan and does not include a defined contribution plan 13. RECIPIENT: A state, territory, tribal government, metropolitan city, nonentitlement unit of local government, county, or unite of general local government that receives a payment made under section 602(b) of the Social Security Act or transfer pursuant to section 603(c)(4) of the Social Security Act 14, REPORTING YEAR: The Interim Final Rule defines "reporting year" as a single year within the covered period, aligned to the current fiscal year of the recipient government during the covered period, for which a recipient government reports the value of covered changes and any sources of offsetting revenue increases ("in -year" value), regardless of when those changes were enacted. For the fiscal years ending in 2021 or 2025 (partial years), the term "reporting year" refers to the portion of the year falling within the covered period. For example, the reporting year for a fiscal year beginning July 2020 and ending June 2021 would be from March 3, 2021 to July 2021 15, UNSERVED AND UNDERSERVED HOUSEHOLD OR BUSINESS: One or more households or businesses that are not currently served by a wireline connection that reliably delivers at least 25 Mbps download speed and 3 Mbps of upload speed CLICK HERE TO SUBMIT QUESTIONS TO THE NACO STAFF CLICK HERE TO SUBMIT YOUR COUNTY INVESTMENT EXAMPLES SHARE YOUR STORY NATIONAL ASSOCIATION OF COUNTIES ( VERSION UPATED: MAY 24, 2021123 10. APPENDIX: EXAMPLES OF ELIGIBLE USES OF RECOVERY FUNDS COVID-19 response • Vaccination programs • Medical care • Testing • Contact tracing • Isolation and quarantine • Medical or public health access for vulnerable populations • Public health surveillance • Public health order enforcement • Public communication • Health care capacity enhancement • Capital investments in mitigation tactics in public facilities Households • Food assistance, rent, mortgage, utilities • Counseling and legal aid to prevent eviction or homelessness • Cash assistance • Burial assistance • Survivor's benefits • Home repairs and weatherization • Internet access or digital literary assistance • lob training to address negative economic or public health impacts Public Sector • Rehiring public sector staff up to pre -pandemic levels • Replenishing unemployment insurance (UI) trust funds up to pre -pandemic levels • Building internal capacity to implement economic relief programs, with investments in data analysis, targeted outreach, • Personal protective equipment (PPE) purchases • Prevention and mitigation in congregate living facilities and schools • Ventilation improvements in congregate and health care settings • Public health data system enhancements Behavioral health • Mental health treatment • Substance misuse treatment • Crisis intervention • Outreach to promote access to health and social services Payroll • Public health, health care, human services, public safety, and others who work on COVID-19 response • Payroll and benefit costs for employees or units/divisions primarily dedicated to COVID-19 response Hardest -hit Communities • Limited to spending within a Qualified Census Tract, families living in Qualified Census Tracts, other populations, households, or geographic areas disproportionately impacted by the pandemic • Community health workers, public benefits navigators, remediation of lead hazards, and community violence intervention programs • Services to address individuals experiencing homelessness, affordable housing development, housing vouchers, and residential counseling and housing navigation assistance to facilitate moves to neighborhoods with high economic opportunity • New or expanded early learning services, additional resources for high -poverty school districts, educational services like tutoring or afterschool programs and services to address social, emotional, and mental health needs • New or expanded high quality child care, home visiting programs for families with young children, and enhanced services for child welfare -involved families and foster youth NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED:-MAY 24, 2021 124 - technology infrastructure, and Small Businesses & Nonprofits impact evaluations • Loans or grants to mitigate revenue declines, closures (e.g., payroll and benefits support, employee retention, mortgage, rent, utilities, other operating costs) • Loans, grants, or in -kind assistance to implement prevention or mitigation tactics (e.g., social distancing, enhanced cleaning, barriers or partitions, vaccination, testing, contact tracing) • Technical assistance, counseling, or other services to assist business planning • Support for tourism, travel, and hospitality sectors • Broad latitude to support government services, up to the amount of the lost revenue • Includes revenue from taxes, current charges, and miscellaneous general revenue • Calculated at four points in time: December 31, 2020; December 31, 2021; December 31, 2022; and December 31, 2023 • Upon receiving payments, recipients may immediately calculate revenue loss for the period ending December 31, 2020 • Excludes refunds and other correcting transactions, proceeds from issuance of debt or the sale of investments, agency or private trust transactions, and revenue generated by utilities and insurance trusts • Includes intergovernmental transfers between state and local governments, but excludes transfers from the federal government • Recipients must calculate revenue on an entity -wide basis rather than a source -by -source basis • Includes current charges that would be included in the Census Bureau's definition of state or local government general revenue from own sources, such as revenue of facilities operated by a government (swimming pools, recreational marinas and piers, golf courses, skating rinks, museums, zoos, etc.); auxiliary facilities in public recreation areas (camping areas, refreshment stands, gift shops, etc.); lease or use fees from stadiums, auditoriums, and community and convention centers; and rentals from concessions at such facilities • Any work performed by an employee of the state, local or tribal government • Staff at nursing homes, hospitals, and home -care settings • Workers at farms, food production facilities, grocery stores, and restaurants • Janitors and sanitation workers • Public health and safety staff • Truck drivers, transit staff, and warehouse workers • Child care workers, educators, and school staff • Social service and human services staff • Retrospective and prospective premium pay permissible • Staff working for third -party contractors in eligible sectors NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 125 • Drinking water infrastructure projects, such as building or upgrading facilities and transmission, distribution, and storage systems, including the replacement of lead service lines • Wastewater infrastructure projects, including constructing publicly -owned treatment infrastructure, managing and treating stormwater or subsurface drainage water, facilitating water reuse, and securing publicly -owned treatment works • Projects that address the impacts of climate change • Aligns eligible projects with the Clean Water State Revolving Fund and Drinking Water State Revolving Fund • Encourages projects to use strong labor standards, including project labor agreements and community benefits agreements that offer wages at or above the prevailing rate and include local hire provisions • Investments in areas that are currently unserved or underserved (i.e., lacking a wireline connection that reliably delivers minimum speeds of 25 Mbps download and 3 Mbps upload) • Prioritize projects that achieve last -mile connections to households and businesses • Projects that deliver services offering reliable 100 Mbps download and 100 Mbps upload speeds, unless impracticable due to topography, geography, or cost • Fiber optic investments National Association of Counties 660 North Capitol Street, NW I Suite 400 Washington, D.C. 20001 202.3936226 • www.NACo.org fb.conNACoDC LNACoTwoets youtu be. co mlNACoVideo fin kedln.comicornpany/NACo D C STRONGER COUNTIES. STRONGER AMERICA. - - - NATIONAL ASSOCIATION OF COUNTIES I VERSION UPATED: MAY 24, 2021 1 26- - AS OF JUNE 17, 2021 Coronavirus State and Local Fiscal Recovery Funds Frequently Asked Questions AS OF JUNE 17, 2021 This document contains answers to frequently asked questions regarding the Coronavirus State and Local Fiscal Recovery Funds (CSFRF / CLFRF, or Fiscal Recovery Funds). Treasury will be updating this document periodically in response to questions received from stakeholders. Recipients and stakeholders should consult the Interim Final Rule for additional information. • For overall information about the program, including information on requesting funding, please see https:Hhonie.treasury.gov/policy-issues/coi-onavi1-us/assistance-for-state-local- and-tribal-governments • For general questions about CSFRF / CLFRF, please email SLFRPLtbtreasury.gov Treasury is seeking comment on all aspects of the Interim Final Rule. Stakeholders are encouraged to submit comments electronically through the Federal eRulemaking Portal (https://www.regulations.gov/document/TREAS-DO-2021-0008-0002) on or before July 16, 2021. Please be advised that comments received will be part of the public record and subject to public disclosure. Do not disclose any information in your comment or supporting materials that you consider confidential or inappropriate for public disclosure. Questions added 5/27/21: 1.5, 1.6, 2.13, 2.14, 2.15, 3.9, 4.5, 4.6, 10.3, 10.4 (noted with "[5/27]") Questions added 6/8/21: 2.16, 3.10, 3.11, 3.12, 4.7, 6.7, 8.2, 9.4, 9.5, 10.5 (noted with "[6/8]") Questions added 6/17/21: 6.8, 6.9, 6.10, 6.11 (noted with "[6/17]") Answers to frequently asked questions on distribution of funds to non -entitlement units of local government (NEUs) can be found in this FAQ supplement, which is regularly updated. 1. Eligibility and Allocations 1.1. Which governments are eligible for funds? The following governments are eligible: • States and the District of Columbia • Territories • Tribal governments • Counties • Metropolitan cities • Non -entitlement units, or smaller local governments AS OF JUNE 17, 2021 1.2. Which governments receive funds directly from Treasury? Treasury will distribute funds directly to each eligible state, territory, metropolitan city, county, or Tribal government. Smaller local governments that are classified as non - entitlement units will receive funds through their applicable state government. 1.3. Are special-purpose units of government eligible to receive funds? Special-purpose units of local government will not receive funding allocations; however, a state, territory, local, or Tribal government may transfer funds to a special-purpose unit of government. Special-purpose districts perform specific functions in the community, such as fire, water, sewer or mosquito abatement districts. 1.4. How are funds being allocated to Tribal governments, and how will Tribal governments find out their allocation amounts? $20 billion of Fiscal Recovery Funds was reserved for Tribal governments. The American Rescue Plan Act specifies that $1 billion will be allocated evenly to all eligible Tribal governments. The remaining $19 billion will be distributed using an allocation methodology based on enrollment and employment. There will be two payments to Tribal governments. Each Tribal government's first payment will include (i) an amount in respect of the $1 billion allocation that is to be divided equally among eligible Tribal governments and (ii) each Tribal government's pro rata share of the Enrollment Allocation. Tribal governments will be notified of their allocation amount and delivery of payment 4-5 days after completing request for funds in the Treasury Submission Portal. The deadline to make the initial request for funds is June 21, 2021.1 In mid -June or shortly after completing the initial request for funds, Tribal governments will receive an email notification to re-enter the Treasury Submission Portal to confirm or amend their 2019 employment numbers that were submitted to the Department of the Treasury for the CARES Act's Coronavirus Relief Fund. The deadline to confirm employment numbers is July 9, 2021. Treasury will calculate each Tribal government's pro rata share of the Employment Allocation for those Tribal governments that confirmed or submitted amended employment numbers. In late -June, Treasury will communicate to Tribal governments the amount of their portion of the Employment Allocation and the anticipated date for the second payment. 1.5. My county is a unit of general local government with population under 50,000. Will my county receive funds directly from Treasury? [5/27] Yes. All counties that are units of general local government will receive funds directly from Treasury and should apply via the online portal. The list of county allocations is available here. t This document was updated on June 10, 2021 to reflect the extension of the two portal submission deadlines. 2 AS OF JUNE 17, 2021 1.6. My local government expected to be classified as a non -entitlement unit. Instead, it was classified as a metropolitan city. Why? [5/271 The American Rescue Plan Act defines, for purposes of the Coronavirus Local Fiscal Recovery Fund (CLFRF), metropolitan cities to include those that are currently metropolitan cities under the Community Development Block Grant (CDBG) program but also those cities that relinquish or defer their status as a metropolitan city for purposes of the CDBG program. This would include, by way of example, cities that are principal cities of their metropolitan statistical area, even if their population is less than 50,000. In other words, a city that is eligible to be a metropolitan city under the CDBG program is eligible as a metropolitan city under the CLFRF, regardless of how that city has elected to participate in the CDBG program. Unofficial allocation estimates produced by other organizations may have classified certain local governments as non -entitlement units of local government. However, based on the statutory definitions, some of these local governments should have been classified as metropolitan cities. 2. Eligible Uses — Responding to the Public Health Emergency / Negative Economic Impacts 2.1. What types of COVID-19 response, mitigation, and prevention activities are eligible? A broad range of services are needed to contain COVID-19 and are eligible uses, including vaccination programs; medical care; testing; contact tracing; support for isolation or quarantine; supports for vulnerable populations to access medical or public health services; public health surveillance (e.g., monitoring case trends, genomic sequencing for variants); enforcement of public health orders; public communication efforts; enhancement to health care capacity, including through alternative care facilities; purchases of personal protective equipment; support for prevention, mitigation, or other services in congregate living facilities (e.g., nursing homes, incarceration settings, homeless shelters, group living facilities) and other key settings like schools; ventilation improvements in congregate settings, health care settings, or other key locations; enhancement of public health data systems; and other public health responses. Capital investments in public facilities to meet pandemic operational needs are also eligible, such as physical plant improvements to public hospitals and health clinics or adaptations to public buildings to implement COVID-19 mitigation tactics. 2.2. If a use of funds was allowable under the Coronavirus Relief Fund (CRF) to respond to the public health emergency, may recipients presume it is also allowable under CSFRF/CLFRF? AS OF JUNE 17, 2021 Generally, funding uses eligible under CRF as a response to the direct public health impacts of COVID-19 will continue to be eligible under CSFRF/CLFRF, with the following two exceptions: (1) the standard for eligibility of public health and safety payrolls has been updated; and (2) expenses related to the issuance of tax -anticipation notes are not an eligible funding use. 2.3. If a use of funds is not explicitly permitted in the Interim Final Rule as a response to the public health emergency and its negative economic impacts, does that mean it is prohibited? The Interim Final Rule contains a non-exclusive list of programs or services that may be funded as responding to COVID-19 or the negative economic impacts of the COVID-19 public health emergency, along with considerations for evaluating other potential uses of Fiscal Recovery Funds not explicitly listed. The Interim Final Rule also provides flexibility for recipients to use Fiscal Recovery Funds for programs or services that are not identified on these non-exclusive lists but which meet the objectives of section 602(c)(1)(A) or 603(c)(1)(A) by responding to the COVID-19 public health emergency with respect to COVID-19 or its negative economic impacts. 2.4. May recipients use funds to respond to the public health emergency and its negative economic impacts by replenishing state unemployment funds? Consistent with the approach taken in the CRF, recipients may make deposits into the state account of the Unemployment Trust Fund up to the level needed to restore the pre - pandemic balances of such account as of January 27, 2020, or to pay back advances received for the payment of benefits between January 27, 2020 and the date when the Interim Final Rule is published in the Federal Register. 2.5. What types of services are eligible as responses to the negative economic impacts of the pandemic? Eligible uses in this category include assistance to households; small businesses and non- profits; and aid to impacted industries. Assistance to households includes, but is not limited to: food assistance; rent, mortgage, or utility assistance; counseling and legal aid to prevent eviction or homelessness; cash assistance; emergency assistance for burials, home repairs, weatherization, or other needs; internet access or digital literacy assistance; or job training to address negative economic or public health impacts experienced due to a worker's occupation or level_ of training. Assistance to small business and non -profits includes, but is not limited to: • loans or grants to mitigate financial hardship such as declines in revenues or impacts of periods of business closure, for example by supporting payroll and benefits costs, costs to retain employees, mortgage, rent, or utilities costs, and other operating costs; __4 AS OF JUNE 17, 2021 Loans, grants, or in -kind assistance to implement COVID-19 prevention or mitigation tactics, such as physical plant changes to enable social distancing, enhanced cleaning efforts, barriers or partitions, or COVID-19 vaccination, testing, or contact tracing programs; and Technical assistance, counseling, or other services to assist with business planning needs 2.6. May recipients use funds to respond to the public health emergency and its negative economic impacts by providing direct cash transfers to households? Yes, provided the recipient considers whether, and the extent to which, the household has experienced a negative economic impact from the pandemic. Additionally, cash transfers must be reasonably proportional to the negative economic impact they are intended to address. Cash transfers grossly in excess of the amount needed to address the negative economic impact identified by the recipient would not be considered to be a response to the COVID-19 public health emergency or its negative impacts. In particular, when considering appropriate size of permissible cash transfers made in response to the COVID-19 public health emergency, state, local, territorial, and Tribal governments may consider and take guidance from the per person amounts previously provided by the federal government in response to the COVID crisis. 2.7. May funds be used to reimburse recipients for costs incurred by state and local governments in responding to the public health emergency and its negative economic impacts prior to passage of the American Rescue Plan? Use of Fiscal Recovery Funds is generally forward looking. The Interim Final Rule permits funds to be used to cover costs incurred beginning on March 3, 2021. 2.8. May recipients use funds for general economic development or workforce development? Generally, not. Recipients must demonstrate that funding uses directly address a negative economic impact of the COVID-19 public health emergency, including funds used for economic or workforce development. For example, job training for unemployed workers may be used to address negative economic impacts of the public health emergency and be eligible. 2.9. How can recipients use funds to assist the travel, tourism, and hospitality industries? Aid provided to tourism, travel, and hospitality industries should respond to the negative economic impacts of the pandemic. For example, a recipient may provide aid to support safe reopening of businesses in the tourism, travel and hospitality industries and to districts that were closed during the COVID-19 public health emergency, as well as aid a planned expansion or upgrade of tourism, travel and hospitality facilities delayed due to the pandemic. 5 AS OF JUNE 17, 2021 Tribal development districts are considered the commercial centers for tribal hospitality, gaming, tourism and entertainment industries. 2.10. May recipients use funds to assist impacted industries other than travel, tourism, anal hamitAiN9 - ----r-------.r - Yes, provided that recipients consider the extent of the impact in such industries as compared to tourism, travel, and hospitality, the industries enumerated in the statute. For example, nationwide the leisure and hospitality industry has experienced an approximately 17 percent decline in employment and 24 percent decline in revenue, on net, due to the COVID-19 public health emergency. Recipients should also consider whether impacts were due to the COVID-19 pandemic, as opposed to longer -term economic or industrial trends unrelated to the pandemic. Recipients should maintain records to support their assessment of how businesses or business districts receiving assistance were affected by the negative economic impacts of the pandemic and how the aid provided responds to these impacts. 2.11. How does the Interim Final Rule help address the disparate impact of COVID-19 on certain populations and geographies? In recognition of the disproportionate impacts of the COVID-19 virus on health and economic outcomes in low-income and Native American communities, the Interim Final Rule identifies a broader range of services and programs that are considered to be in response to the public health emergency when provided in these communities. Specifically, Treasury will presume that certain types of services are eligible uses when provided in a Qualified Census Tract (QCT), to families living in QCTs, or when these services are provided by Tribal governments. Recipients may also provide these services to other populations, households, or geographic areas disproportionately impacted by the pandemic. In identifying these disproportionately -impacted communities, recipients should be able to support their determination for how the pandemic disproportionately impacted the populations, households, or geographic areas to be served. Eligible services include: • Addressing health disparities and the social determinants of health, including: community health workers, public benefits navigators, remediation of lead paint or other lead hazards, and community violence intervention programs; • Building stronger neighborhoods and communities, including: supportive housing and other services for individuals experiencing homelessness, development of affordable housing, and housing vouchers and assistance relocating to neighborhoods with higher levels of economic opportunity; 6 AS OF JUNE 17, 2021 Addressing educational disparities exacerbated by COVID-19, including: early learning services, increasing resources for high -poverty school districts, educational services like tutoring or afterschool programs, and supports for students' social, emotional, and mental health needs; and • Promoting healthy childhood environments, including: child care, home visiting programs for families with young children, and enhanced services for child welfare -involved families and foster youth. 2.12. May recipients use funds to pay for vaccine incentive programs (e.g., cash or in -kind transfers, lottery programs, or other incentives for individuals who get vaccinated)? Yes. Under the Interim Final Rule, recipients may use Coronavirus State and Local Fiscal Recovery Funds to respond to the COVID-19 public health emergency, including expenses related to COVID-19 vaccination programs. See forthcoming 31 CFR 35.6(b)(1)(i). Programs that provide incentives reasonably expected to increase the number of people who choose to get vaccinated, or that motivate people to get vaccinated sooner than they otherwise would have, are an allowable use of funds so long as such costs are reasonably proportional to the expected public health benefit. 2.13. May recipients use funds to pay "back to work incentives" (e.g., cash payments for newly employed workers after a certain period of time on the job)? 15/271 Yes. Under the Interim Final Rule, recipients may use Coronavirus State and Local Fiscal Recovery Funds to provide assistance to unemployed workers. See forthcoming 31 CFR 35.6(b)(4). This assistance can include job training or other efforts to accelerate rehiring and thus reduce unemployment, such as childcare assistance, assistance with transportation to and from a jobsite or interview, and incentives for newly employed workers. 2.14. The Coronavirus Relief Fund (CRF) included as an eligible use: "Payroll expenses for public safety, public health, health care, human services, and similar employees whose services are substantially dedicated to mitigating or responding to the COVID-19 public health emergency." What has changed in CSFRF/CLFRF, and what type of documentation is required under, CSFRF/CLFRF? [5/271 Many of the expenses authorized under the Coronavirus Relief Fund are also eligible uses under the CSFRF/CLFRF. However, in the case of payroll expenses for public safety, public health, health care, human services, and similar employees (hereafter, public health and safety staff), the CSFRF/CLFRF does differ from the CRF. This change reflects the differences between the ARPA and CARES Act and recognizes that the response to the COVID-19 public health emergency has changed and will continue to change over time. In particular, funds may be used for payroll and covered benefits expenses for public safety, public health, health care, human services, and similar V/ AS OF JUNE 17, 2021 employees, including first responders, to the extent that the employee's time that is dedicated to responding to the COVID-19 public health emergency. For administrative convenience, the recipient may consider a public health and safety employee to be entirely devoted to mitigating or responding to the COVID-19 public health emergency and therefore fiilly hovered if the, emnlnyee nr hic nr her nnerntina unit or division, is primarily dedicated (e.g., more than half of the employee's time is dedicated) to responding to the COVID-19 public health emergency. Recipients may use presumptions for assessing whether an employee, division, or operating unit is primarily dedicated to COVID-19 response. The recipient should maintain records to support its assessment, such as payroll records, attestations from supervisors or staff, or regular work product or correspondence demonstrating work on the COVID-19 response. Recipients need not routinely track staff hours. Recipients should periodically reassess their determinations. 2.15. What staff are included in "public safety, public health, health care, human services, and similar employees"? Would this include, for example, 911 operators, morgue staff, medical examiner staff, or EMS staff? [5/271 As discussed in the Interim Final Rule, funds may be used for payroll and covered benefits expenses for public safety, public health, health care, human services, and similar employees, for the portion of the employee's time that is dedicated to responding to the COVID-19 public health emergency. Public safety employees would include police officers (including state police officers), sheriffs and deputy sheriffs, firefighters, emergency medical responders, correctional and detention officers, and those who directly support such employees such as dispatchers and supervisory personnel. Public health employees would include employees involved in providing medical and other health services to patients and supervisory personnel, including medical staff assigned to schools, prisons, and other such institutions, and other support services essential for patient care (e.g., laboratory technicians, medical examiner or morgue staff) as well as employees of public health departments directly engaged in matters related to public health and related supervisory personnel. Human services staff include employees providing or administering social services; public benefits; child welfare services; and child, elder, or family care, as well as others. 2.16. May recipients use funds to establish a public jobs program? [6/81 Yes. The Interim Final Rule permits a broad range of services to unemployed or underemployed workers and other individuals that suffered negative economic impacts from the pandemic. That can include public jobs programs, subsidized employment, combined education and on-the-job training programs, or job training to accelerate rehiring or address negative economic or public health impacts experienced due to a worker's occupation or level of training. The broad range of permitted services can also 8 AS OF JUNE 17, 2021 include other employment supports, such as childcare assistance or assistance with transportation to and from a jobsite or interview. The Interim Final Rule includes as an eligible use re -hiring public sector staff up to the government's level of pre -pandemic employment. "Public sector staff' would not include individuals participating in a job training or subsidized employment program administered by the recipient. 3. Eligible Uses — Revenue Loss 3.1. How is revenue defined for the purpose of this provision? The Interim Final Rule adopts a definition of "General Revenue" that is based on, but not identical, to the Census Bureau's concept of "General Revenue from Own Sources" in the Annual Survey of State and Local Government Finances. General Revenue includes revenue from taxes, current charges, and miscellaneous general revenue. It excludes refunds and other correcting transactions, proceeds from issuance of debt or the sale of investments, agency or private trust transactions, and revenue generated by utilities and insurance trusts. General revenue also includes intergovernmental transfers between state and local governments, but excludes intergovernmental transfers from the Federal government, including Federal transfers made via a state to a locality pursuant to the CRF or the Fiscal Recovery Funds. Tribal governments may include all revenue from Tribal enterprises and gaming operations in the definition of General Revenue. 3.2. Will revenue be calculated on an entity -wide basis or on a source -by -source basis (e.g. property tax, income tax, sales tax, etc.)? Recipients should calculate revenue on an entity -wide basis. This approach minimizes the administrative burden for recipients, provides for greater consistency across recipients, and presents a more accurate representation of the net impact of the COVID- 19 public health emergency on a recipient's revenue, rather than relying on financial reporting prepared by each recipient, which vary in methodology used and which generally aggregates revenue by purpose rather than by source. 3.3. Does the definition of revenue include outside concessions that contract with a state or local government? Recipients should classify revenue sources as they would if responding to the U.S. Census Bureau's Annual Survey of State and Local Government Finances. According to the Census Bureau's Government .Finance and Employment Classification manual, the following is an example of current charges that would be included in a state or local 0 AS OF JUNE 17, 2021 government's general revenue from own sources: "Gross revenue of facilities operated by a government (swimming pools, recreational marinas and piers, golf courses, skating rinks, museums, zoos, etc.); auxiliary facilities in public recreation areas (camping areas, refreshment stands, gift shops, etc.); lease or use fees from stadiums, auditoriums, and community and convention centers; and rentals from concessions at such facilities." 3.4. What is the time period for estimating revenue loss? Will revenue losses experienced prior to the passage of the Act be considered? Recipients are permitted to calculate the extent of reduction in revenue as of four points in time: December 31, 2020; December 31, 2021; December 31, 2022; and December 31, 2023. This approach recognizes that some recipients may experience lagged effects of the pandemic on revenues. Upon receiving Fiscal Recovery Fund payments, recipients may immediately calculate revenue loss for the period ending December 31, 2020. 3.5. What is the formula for calculating the reduction in revenue? A reduction in a recipient's General Revenue equals: Max {[Base Year Revenue* (1+Growth Adjustment) �12�] - Actual General Revenuet ; 01 Where: Base Year Revenue is General Revenue collected in the most recent full fiscal year prior to the COVD-19 public health emergency. Growth Adjustment is equal to the greater of 4.1 percent (or 0.041) and the recipient's average annual revenue growth over the three full fiscal years prior to the COVID-19 public health emergency. n equals the number of months elapsed from the end of the base year to the calculation date. Actual General Revenue is a recipient's actual general revenue collected during 12-month period ending on each calculation date. Subscript t denotes the calculation date. 3.6. Are recipients expected to demonstrate that reduction in revenue is due to the COVID-19 public health emergency? In the Interim Final Rule, any diminution in actual revenue calculated using the formula above would be presumed to have been "due to" the COVID-19 public health emergency. 1-0 AS OF JUNE 17, 2021 This presumption is made for administrative ease and in recognition of the broad -based economic damage that the pandemic has wrought. 3.7. May recipients use pre -pandemic projections as a basis to estimate the reduction in revenue? No. Treasury is disallowing the use of projections to ensure consistency and comparability across recipients and to streamline verification. However, in estimating the revenue shortfall using the formula above, recipients may incorporate their average annual revenue growth rate in the three full fiscal years prior to the public health emergency. 3.8. Once a recipient has identified a reduction in revenue, are there any restrictions on how recipients use funds up to the amount of the reduction? The Interim Final Rule gives recipients broad latitude to use funds for the provision of government services to the extent of reduction in revenue. Government services can include, but are not limited to, maintenance of infrastructure or pay -go spending for building new infrastructure, including roads; modernization of cybersecurity, including hardware, software, and protection of critical infrastructure; health services; environmental remediation; school or educational services; and the provision of police, fire, and other public safety services. However, paying interest or principal on outstanding debt, replenishing rainy day or other reserve funds, or paying settlements or judgments would not be considered provision of a government service, since these uses of funds do not entail direct provision of services to citizens. This restriction on paying interest or principal on any outstanding debt instrument, includes, for example, short-term revenue or tax anticipation notes, or paying fees or issuance costs associated with the issuance of new debt. In addition, the overarching restrictions on all program funds (e.g., restriction on pension deposits, restriction on using funds for non-federal match where barred by regulation or statute) would apply. 3.9. How do I know if a certain type of revenue should be counted for the purpose of computing revenue loss? [5/271 As discussed in FAQ #3.1, the Interim Final Rule adopts a definition of "General Revenue" that is based on, but not identical, to the Census Bureau's concept of "General Revenue from Own Sources" in the Annual Survey of State and Local Government Finances. Recipients should refer to the definition of "General Revenue" included in the Interim Final Rule. See forthcoming 31 CFR 35.3. If a recipient is unsure whether a particular revenue source is included in the Interim Final Rule's definition of "General Revenue," the recipient may consider the classification and instructions used to complete the Census Bureau's Annual Survey. 11 AS OF JUNE 17, 2021 For example, parking fees would be classified as a Current Charge for the purpose of the Census Bureau's Annual Survey, and the Interim Final Rule's concept of "General Revenue" includes all Current Charges. Therefore, parking fees would be included in the Interim Final Rule's concept of "General Revenue." The Census Bureau's Government Finance and Employment Classification manual is available here. 3.10. In calculating revenue loss, are recipients required to use audited financials? [6/8] Where audited data is not available, recipients are not required to obtain audited data. Treasury expects all information submitted to be complete and accurate. See 31 CFR 35.4(c). 3.ii. In calculating revenue loss, should recipients use their own data, or Census data? [6/8] Recipients should use their own data sources to calculate general revenue, and do not need to rely on published revenue data from the Census Bureau. Treasury acknowledges that due to differences in timing, data sources, and definitions, recipients' self -reported general revenue figures may differ somewhat from those published by the Census Bureau. 3.12. Should recipients calculate revenue loss on a cash basis or an accrual basis? [6/8] Recipients may 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. 4. Eligible Uses — General 4.1. May recipients use funds to replenish a budget stabilization fund, rainy day fund, or similar reserve account? No. Funds made available to respond to the public health emergency and its negative economic impacts are intended to help meet pandemic response needs and provide immediate stabilization for households and businesses. Contributions to rainy day funds and similar reserves funds would not address these needs or respond to the COVID-19 public health emergency, but would rather be savings for future spending needs. Similarly, funds made available for the provision of governmental services (to the extent of reduction in revenue) are intended to support direct provision of services to citizens. Contributions to rainy day funds are not considered provision of government services, since such expenses do not directly relate to the provision of government services. 12 AS OF JUNE 17, 2021 4.2. May recipients use funds to invest in infrastructure other than water, sewer, and broadband projects (e.g. roads, public facilities)? Under 602(c)(1)(C) or 603(c)(1)(C), recipients may use funds for maintenance of infrastructure or pay -go spending for building of new infrastructure as part of the general provision of government services, to the extent of the estimated reduction in revenue due to the public health emergency. Under 602(c)(1)(A) or 603(c)(1)(A), a general infrastructure project typically would not be considered a response to the public health emergency and its negative economic impacts unless the project responds to a specific pandemic -related public health need (e.g., investments in facilities for the delivery of vaccines) or a specific negative economic impact of the pandemic (e.g., affordable housing in a Qualified Census Tract). 4.3. May recipients use funds to pay interest or principal on outstanding debt? No. Expenses related to financing, including servicing or redeeming notes, would not address the needs of pandemic response or its negative economic impacts. Such expenses would also not be considered provision of government services, as these financing expenses do not directly provide services or aid to citizens. This applies to paying interest or principal on any outstanding debt instrument, including, for example, short-term revenue or tax anticipation notes, or paying fees or issuance costs associated with the issuance of new debt. 4.4. May recipients use funds to satisfy nonfederal matching requirements under the Stafford Act? May recipients use funds to satisfy nonfederal matching requirements generally? Fiscal Recovery Funds are subject to pre-existing limitations in other federal statutes and regulations and may not be used as non-federal match for other Federal programs whose statute or regulations bar the use of Federal funds to meet matching requirements. For example, expenses for the state share of Medicaid are not an eligible use. For information on FEMA programs, please see here. 4.5. Are governments required to submit proposed expenditures to Treasury for approval? [5/271 No. Recipients are not required to submit planned expenditures for prior approval by Treasury. Recipients are subject to the requirements and guidelines for eligible uses contained in the Interim Final Rule. 4.6. How do I know if a specific use is eligible? [5/271 Fiscal Recovery Funds must be used in one of the four eligible use categories specified in the American Rescue Plan Act and implemented in the Interim Final Rule: 13 AS OF JUNE 17, 2021 a) To respond to the public health emergency or its negative economic impacts, including assistance to households, small businesses, and nonprofits, or aid to impacted industries such as tourism, travel, and hospitality; b) To respond to workers performing essential work during the COVID-19 public_. health emergency by providing premium pay to eligible workers; c) For the provision of government services to the extent of the reduction in revenue due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year prior to the emergency; and d) To make necessary investments in water, sewer, or broadband infrastructure. Recipients should consult Section II of the Interim Final Rule for additional information on eligible uses. For recipients evaluating potential uses under (a), the interim Final Rule contains a non-exclusive list of programs or services that may be funded as responding to COVID-19 or the negative economic impacts of the COVID-19 public health emergency, along with considerations for evaluating other potential uses of Fiscal Recovery Funds not explicitly listed. See Section II of the Interim Final Rule for additional discussion. For recipients evaluating potential uses under (c), the Interim Final Rule gives recipients broad latitude to use funds for the provision of government services to the extent of reduction in revenue. See FAQ #3.8 for additional discussion. For recipients evaluating potential uses under (b) and (d), see Sections 5 and 6. 4.7. Do restrictions on using Coronavirus State and Local Fiscal Recovery Funds to cover costs incurred beginning on March 3, 2021 apply to costs incurred by the recipient (e.g., a State, local, territorial, or Tribal government) or to costs incurred by households, businesses, and individuals benefiting from assistance provided using Coronavirus State and Local Fiscal Recovery Funds? [6/8] The Interim Final Rule permits funds to be used to cover costs incurred beginning on March 3, 2021. This limitation applies to costs incurred by the recipient (i.e., the state, local, territorial, or Tribal government receiving funds). However, recipients may use Coronavirus State and Local Fiscal Recovery Funds to provide assistance to households, businesses, and individuals within the eligible use categories described in the Interim Final Rule for economic harms experienced by those households, businesses, and individuals prior to March 3, 2021. For example, • Public Health/Negative Economic Impacts — Recipients may use Coronavirus State and Local Fiscal Recovery Funds to provide assistance to households — such as rent, mortgage, or utility assistance — for economic harms experienced or costs incurred by the household prior to March 3, 2021 (e.g., rental arrears from 14 AS OF JUNE 17, 2021 preceding months), provided that the cost of providing assistance to the household was not incurred by the recipient prior to March 3, 2021. • Premium Pay — Recipients may provide premium pay retrospectively for work performed at any time since the start of the COVID-19 public health emergency. Such premium pay must be "in addition to" wages and remuneration already received and the obligation to provide such pay must not have been incurred by the recipient prior to March 3, 2021. • Revenue Loss — The Interim Final Rule gives recipients broad latitude to use funds for the provision of government services to the extent of reduction in revenue. The calculation of lost revenue begins with the recipient's revenue in the last full fiscal year prior to the COVID-19 public health emergency and includes the 12-month period ending December 31, 2020. However, use of funds for government services must be forward looking for costs incurred by the recipient after March 3, 2021. • Investments in Water Sewer, and Broadband — Recipients may use Coronavirus State and Local Fiscal Recovery Funds to make necessary investments in water, sewer, and broadband. See FAQ Section 6. Recipients may use Coronavirus State and Local Fiscal Recovery Funds to cover costs incurred for eligible projects planned or started prior to March 3, 2021, provided that the project costs covered by the Coronavirus State and Local Fiscal Recovery Funds were incurred after March 3, 2021. 5. Eligible Uses — Premium Pay 5.1. What criteria should recipients use in identifying essential workers to receive premium pay? Essential workers are those in critical infrastructure sectors who regularly perform in - person work, interact with others at work, or physically handle items handled by others. Critical infrastructure sectors include healthcare, education and childcare, transportation, sanitation, grocery and food production, and public health and safety, among others, as provided in the Interim Final Rule. Governments receiving Fiscal Recovery Funds have the discretion to add additional sectors to this list, so long as the sectors are considered critical to protect the health and well-being of residents. The Interim Final Rule emphasizes the need for recipients to prioritize premium pay for lower income workers. Premium pay that would increase a worker's total pay above 150% of the greater of the state or county average annual wage requires specific justification for how it responds to the needs of these workers. 5.2. What criteria should recipients use in identifying third -party employers to receive grants for the purpose of providing premium pay to essential workers? 15 AS OF JUNE 17, 2021 Any third -party employers of essential workers are eligible. Third -party contractors who employ essential workers in eligible sectors are also eligible for grants to provide premium pay. Selection of third -party employers and contractors who receive grants is at the discretion of recipients. To ensure anv grants resnnnd to the needs of essential wnrlrers nnrd are. made in a fair and transparent manner, the rule imposes some additional reporting requirements for grants to third -party employers, including the public disclosure of grants provided. 5.3. May recipients provide premium pay retroactively for work already performed? Yes. Treasury encourages recipients to consider providing premium pay retroactively for work performed during the pandemic, recognizing that many essential workers have not yet received additional compensation for their service during the pandemic. 6. Eligible Uses — Water, Sewer, and Broadband Infrastructure 6.1. What types of water and sewer projects are eligible uses of funds? The Interim Final Rule generally aligns eligible uses of the Funds with the wide range of types or categories of projects that would be eligible to receive financial assistance through the Environmental Protection Agency's Clean Water State Revolving Fund (CWSRF) or Drinking Water State Revolving Fund (DWSRF). Under the DWSRF, categories of eligible projects include: treatment, transmission and distribution (including lead service line replacement), source rehabilitation and decontamination, storage, consolidation, and new systems development. Under the CWSRF, categories of eligible projects include: construction of publicly - owned treatment works, nonpoint source pollution management, national estuary program projects, decentralized wastewater treatment systems, stormwater systems, water conservation, efficiency, and reuse measures, watershed pilot projects, energy efficiency measures for publicly -owned treatment works, water reuse projects, security measures at publicly -owned treatment works, and technical assistance to ensure compliance with the Clean Water Act. As mentioned in the Interim Final Rule, eligible projects under the DWSRF and CWSRF support efforts to address climate change, as well as to meet cybersecurity needs to protect water and sewer infrastructure. Given the lifelong impacts of lead exposure for children, and the widespread nature of lead service lines, Treasury also encourages recipients to consider projects to replace lead service lines. 6.2. May construction on eligible water, sewer, or broadband infrastructure projects continue past December 31, 2024, assuming funds have been obligated prior to that date? 16 AS OF JUNE 17, 2021 Yes. Treasury is interpreting the requirement that costs be incurred by December 31, 2024 to only require that recipients have obligated the funds by such date. The period of performance will run until December 31, 2026, which will provide recipients a reasonable amount of time to complete projects funded with Fiscal Recovery Funds. 6.3. May recipients use funds as a non-federal match for the Clean Water State Revolving Fund (CWSRF) or Drinking Water State Revolving Fund (DWSRF)? Recipients may not use funds as a state match for the CWSRF and DWSRF due to prohibitions in utilizing federal funds as a state match in the authorizing statutes and regulations of the CWSRF and DWSRF. 6.4. Does the National Environmental Policy Act (NEPA) apply to eligible infrastructure projects? NEPA does not apply to Treasury's administration of the Funds. Projects supported with payments from the Funds may still be subject to NEPA review if they are also funded by other federal financial assistance programs. 6.5. What types of broadband projects are eligible? The Interim Final Rule requires eligible projects to reliably deliver minimum speeds of 100 Mbps download and 100 Mbps upload. In cases where it is impracticable due to geography, topography, or financial cost to meet those standards, projects must reliably deliver at least 100 Mbps download speed, at least 20 Mbps upload speed, and be scalable to a minimum of 100 Mbps download speed and 100 Mbps upload speed. Projects must also be designed to serve unserved or underserved households and businesses, defined as those that are not currently served by a wireline connection that reliably delivers at least 25 Mbps download speed and 3 Mbps of upload speed. 6.6. For broadband investments, may recipients use funds for related programs such as cybersecurity or digital literacy training? Yes. Recipients may use funds to provide assistance to households facing negative economic impacts due to Covid-19, including digital literacy training and other programs that promote access to the Internet. Recipients may also use funds for modernization of cybersecurity, including hardware, software, and protection of critical infrastructure, as part of provision of government services up to the amount of revenue lost due to the public health emergency. 6.7. How do I know if a water, sewer, or broadband project is an eligible use of funds? Do I need pre -approval? [6/81 17 AS OF JUNE 17, 2021 Recipients do not need approval from Treasury to determine whether an investment in a water, sewer, or broadband project is eligible under CSFRF/CLFRF. Each recipient should review the Interim Final Rule (IFR), along with the preamble to the Interim Final Rule, in order to make its own assessment of whether its intended project meets the eligibility criteria in the IFR. A recipient that makes its own determination that a project meets the eligibility criteria as outlined in the IFR may pursue the project as a CSFRF/CLFRF project without pre -approval from Treasury. Local government recipients similarly do not need state approval to determine that a project is eligible under CSFRF/CLFRF. However, recipients should be cognizant of other federal or state laws or regulations that may apply to construction projects independent of CSFRF/CLFRF funding conditions and that may require pre -approval. For water and sewer projects, the IFR refers to the EPA Drinking Water and Clean Water State Revolving Funds (SRFs) for the categories of projects and activities that are eligible for funding. Recipients should look at the relevant federal statutes, regulations, and guidance issued by the EPA to determine whether a water or sewer project is eligible. Of note, the IFR does not incorporate any other requirements contained in the federal statutes governing the SRFs or any conditions or requirements that individual states may place on their use of SRFs. 6.8. For broadband infrastructure investments, what does the requirement that infrastructure "be designed to" provide service to unserved or underserved households and businesses mean? [6/17] Designing infrastructure investments to provide service to unserved or underserved households or businesses means prioritizing deployment of infrastructure that will bring service to households or businesses that are not currently serviced by a wireline connection that reliably delivers at least 25 Mbps download speed and 3 Mbps of upload speed. To meet this requirement, states and localities should use funds to deploy broadband infrastructure projects whose objective is to provide service to unnerved or underserved households or businesses. These unserved or underserved households or businesses do not need to be the only ones in the service area funded by the project. 6.9. For broadband infrastructure to provide service to "unserved or underserved households or businesses," must every house or business in the service area be unserved or underserved? [6/17] No. It suffices that an objective of the project is to provide service to unserved or underserved households or businesses. Doing so may involve a holistic approach that provides service to a wider area in order, for example, to make the ongoing service of unserved or underserved households or businesses within the service area economical. Unserved or underserved households or businesses need not be the only households or businesses in the service area receiving funds. 6.10. May recipients use payments from the Funds for "middle mile" broadband projects? [6/17] _1.8 AS OF JUNE 17, 2021 Yes. Under the Interim Final Rule, recipients may use payments from the Funds for "middle -mile projects," but Treasury encourages recipients to focus on projects that will achieve last -mile connections —whether by focusing on funding last -mile projects or by ensuring that funded middle -mile projects have potential or partnered last -mile networks that could or would leverage the middle -mile network. 6.11. For broadband infrastructure investments, what does the requirement to "reliably" meet or exceed a broadband speed threshold mean? [6/171 In the Interim Final Rule, the term "reliably" is used in two places: to identify areas that are eligible to be the subject of broadband infrastructure investments and to identify expectations for acceptable service levels for broadband investments funded by the Coronavirus State and Local Fiscal Recovery Funds. In particular: • The IFR defines "unserved or underserved households or businesses" to mean one or more households or businesses that are not currently served by a wireline connection that reliably delivers at least 25 Mbps download speeds and 3 Mbps of upload speeds. The IFR provides that a recipient may use Coronavirus State and Local Fiscal Recovery Funds to make investments in broadband infrastructure that are designed to provide service to unserved or underserved households or businesses and that are designed to, upon completion: (i) reliably meet or exceed symmetrical 100 Mbps download speed and upload speeds; or (ii) in limited cases, reliably meet or exceed 100 Mbps download speed and between 20 Mbps and 100 Mbps upload speed and be scalable to a minimum of 100 Mbps download and upload speeds. The use of "reliably" in the IFR provides recipients with significant discretion to assess whether the households and businesses in the area to be served by a project have access to wireline broadband service that can actually and consistently meet the specified thresholds of at least 25Mbps/3Mbpsi.e., to consider the actual experience of current wireline broadband customers that subscribe to services at or above the 25 Mbps/3 Mbps threshold. Whether there is a provider serving the area that advertises or otherwise claims to offer speeds that meet the 25 Mbps download and 3 Mbps upload speed thresholds is not dispositive. When making these assessments, recipients may choose to consider any available data, including but not limited to documentation of existing service performance, federal and/or state -collected broadband data, user speed test results, interviews with residents and business owners, and any other information they deem relevant. In evaluating such data, recipients may take into account a variety of factors, including whether users actually receive service at or above the speed thresholds at all hours of the day, whether factors other than speed such as latency or jitter, or deterioration of the existing connections make the user experience unreliable, and whether the existing service is 19 AS OF JUNE 17, 2021 being delivered by legacy technologies, such as copper telephone lines (typically using Digital Subscriber Line technology) or early versions of cable system technology (DOCSIS 2.0 or earlier). The IFR also provides recipients with significant discretion as to how they will assess whether the project itself has been designed to provide hnuseholds and businesses with broadband services that meet, or even exceed, the speed thresholds provided in the rule. 7. Non -Entitlement Units (NEUs) Answers to frequently asked questions on distribution of funds to NEUs can be found in this FAQ supplement, which is regularly updated. 8. Ineligible Uses 8.1. What is meant by a pension "deposit"? Can governments use funds for routine pension contributions for employees whose payroll and covered benefits are eligible expenses? Treasury interprets "deposit" in this context to refer to an extraordinary payment into a pension fund for the purpose of reducing an accrued, unfunded liability. More specifically, the interim final rule does not permit this assistance to be used to make a payment into a pension fund if both: (1) the payment reduces a liability incurred prior to the start of the COVID-19 public health emergency, and (2) the payment occurs outside the recipient's regular timing for making such payments. Under this interpretation, a "deposit" is distinct from a "payroll contribution," which occurs when employers make payments into pension funds on regular intervals, with contribution amounts based on a pre -determined percentage of employees' wages and salaries. In general, if an employee's wages and salaries are an eligible use of Fiscal Recovery Funds, recipients may treat the employee's covered benefits as an eligible use of Fiscal Recovery Funds. 8.2. May recipients use Fiscal Recovery Funds to fund Other Post -Employment Benefits (OPEB)? [6/81 OPEB refers to benefits other than pensions (see, e.g., Governmental Accounting. Standards Board, "Other Post -Employment Benefits"). Treasury has determined that Sections 602(c)(2)(13) and 603(c)(2), which refer only to pensions, do not prohibit CSFRF/CLFRF recipients from funding OPEB. Recipients of either the CSFRF/CSFRF may use funds for eligible uses, and a recipient seeking to use CSFRF/CLFRF funds for OPEB contributions would need to justify those contributions under one of the four eligible use categories. 20 AS OF JUNE 17, 2021 9. Reporting 9.1. What records must be kept by governments receiving funds? Financial records and supporting documents related to the award must be retained for a period of five years after all funds have been expended or returned to Treasury, whichever is later. This includes those which demonstrate the award funds were used for eligible purposes in accordance with the ARPA, Treasury's regulations implementing those sections, and Treasury's guidance on eligible uses of funds. 9.2. What reporting will be required, and when will the first report be due? Recipients will be required to submit an interim report, quarterly project and expenditure reports, and annual recovery plan performance reports as specified below, regarding their utilization of Coronavirus State and Local Fiscal Recovery Funds. Interim reports: States (defined to include the District of Columbia), territories, metropolitan cities, counties, and Tribal governments will be required to submit one interim report. The interim report will include a recipient's expenditures by category at the summary level and for states, information related to distributions to non -entitlement units of local government must also be included in the interim report. The interim report will cover activity from the date of award to July 31, 2021 and must be submitted to Treasury by August 31, 2021. Non -entitlement units of local government are not required to submit an interim report. Quarterly Project and Expenditure reports: State (defined to include the District of Columbia), territorial, metropolitan city, county, and Tribal governments will be required to submit quarterly project and expenditure reports. This report will include financial data, information on contracts and subawards over $50,000, types of projects funded, and other information regarding a recipient's utilization of award funds. Reports will be required quarterly with the exception of non -entitlement units, which will report annually. An interim report is due on August 31, 2021. The reports will include the same general data as those submitted by recipients of the Coronavirus Relief Fund, with some modifications to expenditure categories and the addition of data elements related to specific eligible uses. The initial quarterly Project and Expenditure report will cover two calendar quarters from the date of award to September 30, 2021 and must be submitted to Treasury by October 31, 2021. The subsequent quarterly reports will cover one calendar quarter and must be submitted to Treasury within 30 days after the end of each calendar quarter. Non -entitlement units of local government will be required to submit the project and expenditure report annually. The initial annual Project and Expenditure report for non - entitlement units of local government will cover activity from the date of award to September 30, 2021 and must be submitted to Treasury by October 31, 2021. The subsequent annual reports must be submitted to Treasury by October 31 each year. 21 AS OF JUNE 17, 2021 Recovery Plan Performance reports: States (defined to include the District of Columbia), territories, metropolitan cities, and counties with a population that exceeds 250,000 residents will also be required to submit an annual recovery plan performance report to Treasury. This report will include descriptions of the projects funded and information on the performance indicators and objectives of each award, helping 1_ncal_ reCi(jentC understand how their governments are using the substantial resources provided by Coronavirus State and Local Fiscal Recovery Funds program. The initial recovery plan performance report will cover activity from date of award to July 31, 2021 and must be submitted to Treasury by August 31, 2021. Thereafter, the recovery plan performance reports will cover a 12-month period and recipients will be required to submit the report to Treasury within 30 days after the end of the 12-month period. The second Recovery Plan Performance report will cover the period from July 1, 2021 to June 30, 2022 and must be submitted to Treasury by July 31, 2022. Each annual recovery plan performance report must be posted on the public -facing website of the recipient. Local governments with fewer than 250,000 residents, Tribal governments, and non -entitlement units of local government are not required to develop a Recovery Plan Performance report. Treasury will provide further guidance and instructions on the reporting requirements for program at a later date. 9.3. What provisions of the Uniform Guidance for grants apply to these funds? Will the Single Audit requirements apply? Most of the provisions of the Uniform Guidance (2 CFR Part 200) apply to this program, including the Cost Principles and Single Audit Act requirements. Recipients should refer to the Assistance Listing for detail on the specific provisions of the Uniform Guidance that do not apply to this program. The Assistance Listing will be available on beta.SAM.gov. 9.4. Once a recipient has identified a reduction in revenue, how will Treasury track use of funds for the provision of government services? [6/8] The ARPA establishes four categories of eligible uses and further restrictions on the use of funds to ensure that Fiscal Recovery Funds are used within the four eligible use categories. The Interim Final Rule implements these restrictions, including the scope of the eligible use categories and further restrictions on tax cuts and deposits into pensions. Reporting requirements will align with this structure. Consistent with the broad latitude provided to recipients to use funds for government services to the extent of the reduction in revenue, recipients will be required to submit a description of services provided. As discussed in IFR, these services can include a broad range of services but may not be used directly for pension deposits, contributions to reserve funds, or debt service. Recipients may use sources of funding other than Fiscal Recovery Funds to make deposits to pension funds, contribute to reserve funds, and pay 22 AS OF JUNE 17, 2021 debt service, including during the period of performance for the Fiscal Recovery Fund award. For recipients using Fiscal Recovery Funds to provide government services to the extent of reduction in revenue, the description of government services reported to Treasury may be narrative or in another form, and recipients are 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 personnel costs and $50 were used for pay -go building of sidewalk infrastructure. In addition to describing the government services provided to the extent of reduction in revenue, all recipients will also be required to indicate that Fiscal Recovery Funds are not used directly to make a deposit in a pension fund. Further, recipients subject to the tax offset provision will be required to provide information necessary to implement the Interim Final Rule, as described in the Interim Final Rule. Treasury does not anticipate requiring other types of reporting or recordkeeping on spending in pensions, debt service, or contributions to reserve funds. These requirements will be further detailed in forthcoming guidance on reporting requirements for the Fiscal Recovery Funds. 9.5. What is the Assistance Listing and Catalog of Federal Domestic Assistance (CFDA) number for the program? [6/81 The Assistance Listing for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) was published May 28, 2021 on SAM.gov. This includes the final CFDA Number for the program, 21.027. The assistance listing includes helpful information including program purpose, statutory authority, eligibility requirements, and compliance requirements for recipients. The CFDA number is the unique 5-digit code for each type of federal assistance, and can be used to search for 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 CFDA number. If you have already received funds or captured the initial CFDA number in your records, please update your systems and reporting to reflect the final CFDA number 21.027. Recipients must use the final CFDA number for all financial accounting, audits, subawards, and associated program reporting requirements. To ensure public trust, Treasury expects all recipients to serve as strong stewards of these funds. This includes ensuring funds are used for intended purposes and recipients have in place effective financial management, internal controls, and reporting for transparency and accountability. 23 AS OF JUNE 17, 2021 Please see Treasury's Interim Final Rule for more information. Further guidance on recipient compliance and reporting responsibilities is forthcoming. 1(l, Mkepllgnpous 10.1. May governments retain assets purchased with Fiscal Recovery Funds? If so, what rules apply to the proceeds of disposition or sale of such assets? Yes, if the purchase of the asset was consistent with the limitations on the eligible use of funds. If such assets are disposed of prior to December 31, 2024, the proceeds would be subject to the restrictions on the eligible use of payments. 10.2. Can recipients use funds for administrative purposes? Recipients may use funds to cover the portion of payroll and benefits of employees corresponding to time spent on administrative work necessary due to the COVID-19 public health emergency and its negative economic impacts. This includes, but is not limited to, costs related to disbursing payments of Fiscal Recovery Funds and managing new grant programs established using Fiscal Recovery Funds. 10.3. Are recipients required to remit interest earned on CSFRF/CLFRF payments made by Treasury? [5/271 No. CSFRF/CLFRF payments made by Treasury to states, territories, and the District of Columbia are not subject to the requirement of the Cash Management Improvement Act and Treasury's implementing regulations at 31 CFR part 205 to remit interest to Treasury. CSFRF/CLFRF payments made by Treasury to local governments and Tribes are not subject to the requirement of 2 CFR 200.305(b)(8)—(9) to maintain balances in an interest -bearing account and remit payments to Treasury. 10.4. Is there a deadline to apply for funds? [5/271 The Interim Final Rule requires that costs be incurred by December 31, 2024. Eligible recipients are encouraged to apply as soon as possible. For recipients other than Tribal governments, there is not a specific application deadline. Tribal governments do have deadlines to complete the application process and should visit www.treasury.2ov/SLFRPTribal for guidance on applicable deadlines. 10.5. May recipients use funds to cover the costs of consultants to assist with managing and administering the funds? [6/81 __24 AS OF JUNE 17, 2021 Yes. Recipients may use funds for administering the CSFRF/CLFRF program, including costs of consultants to support effective management and oversight, including consultation for ensuring compliance with legal, regulatory, and other requirements. 11. Operations 11.1. How do I know if my entity is eligible? The Coronavirus State and Local Fiscal Recovery Funds American Rescue Plan Act of 2021 set forth the jurisdictions eligible to receive funds under the program, which are: • States and the District of Columbia • Territories • Tribal governments • Counties • Metropolitan cities (typically, but not always, those with populations over 50,000) • Non -entitlement units of local government, or smaller local governments (typically, but not always, those with populations under 50,000) 11.2. How does an eligible entity request payment? Eligible entities (other than non -entitlement units) must submit their information to the Treasury Submission Portal. Please visit the Coronavirus State and Local Fiscal Recovery. Fund website for more information on the submission process. 11.3. I cannot log into the Treasury Submission Portal or am having trouble navigating it. Who can help me? If you have questions about the Treasury Submission Portal or for technical support, please email covidrel1efitsupportL&treasury gov. 11.4. What do I need to do to receive my payment? All eligible payees are required to have a DUNS Number previously issued by Dun & Bradstreet (https://www.dnb.com/). All eligible payees are also required to have an active registration with the System for Award Management (SAM) (https://www.sam.gov). And eligible payees must have a bank account enabled for Automated Clearing House (ACH) direct deposit. Payees with a Wire account are encouraged to provide that information as well. More information on these and all program pre -submission requirements can be found on the Coronavirus State and Local Fiscal Recovery Fund website. 041, AS OF JUNE 17, 2021 11.5. Why is Treasury employing id.me for the Treasury Submission Portal? ID.me is a trusted technology partner to multiple government agencies and healthcare providers. It provides secure digital identity verification to those government agencies and healthcare providers to make sure you're you — and not someone pretending to be you — when you request access to online services. All personally identifiable information provided to ID.me is encrypted and disclosed only with the express consent of the user. Please refer to ID.me Contact Support for assistance with your ID.me account. Their support website is https://help.id.me. 11.6. Why is an entity not on the list of eligible entities in Treasury Submission Portal? The ARP statute lays out which governments are eligible for payments. The list of entities within the Treasury Submission Portal includes entities eligible to receive a direct payment of funds from Treasury, which include states (defined to include the District of Columbia), territories, irib- all governments, counties, and metropolitan cities. Eligible non -entitlement units of local government will receive a distribution of funds from their respective state government and should not submit information to the Treasury Submission Portal. If you believe an entity has been mistakenly left off the eligible entity list, please email SURPL(�treasury.gov. 11.7. What is an Authorized Representative? An Authorized Representative is an individual with legal authority to bind the government entity (e.g., the Chief Executive Officer of the government entity). An Authorized Representative must sign the Acceptance of Award terms for it to be valid. 11.8. How does a Tribal government determine their allocation? Tribal governments will receive information about their allocation when the submission to the Treasury Submission Portal is confirmed to be complete and accurate. 11.9. How do I know the status of my request for funds (submission)? Entities can check the status of their submission at any time by logging into Treasury Submission Portal. 11.10. My Treasury Submission Portal submission requires additional information/correction. What is the process for that? If your Authorized Representative has not yet signed the award terms, you can edit your submission with in the into Treasury Submission Portal. If your Authorized 26 AS OF JUNE 17, 2021 Representative has signed the award terms, please email SLFRP a),treasury.gov to request assistance with updating your information. 11.11. My request for funds was denied. How do I find out why it was denied or appeal the decision? Please check to ensure that no one else from your entity has applied, causing a duplicate submission. Please also review the list of all eligible entities on the Coronavirus State and Local Fiscal Recovery Fund website. If you still have questions regarding your submission, please email SLFRP@treasurygov. 11.12. When will entities get their money? Before Treasury is able to execute a payment, a representative of an eligible government must submit the government's information for verification through the Treasury Submission. Portat. The verification process takes approximately four business days. If any errors are identified, the designated point of contact for the government will be contacted via email to correct the information before the payment can proceed. Once verification is complete, the designated point of contact of the eligible government will receive an email notifying them that their submission has been verified. Payments are generally scheduled for the next business day after this verification email, though funds may not be available immediately due to processing time of their financial institution. 11.13. How does a local government entity provide Treasury with a notice of transfer of funds to its State? For more information on how to provide Treasury with notice of transfer to a state, please email SLRedirecffunds(&,treasur goy. 27 FACT SHEET: The Coronavirus State and Local Fiscal Recovery Funds Will Deliver $350 Billion for State, Local, Territorial, and Tribal Governments to Respond to the COVID-19 Emergency and Bring Back Jobs May 10, 2021 Aid to state, local, territorial, and Tribal governments will help turn the tide on the pandemic, address its economic fallout, and lay the foundation for a strong and equitable recovery Today, the U.S. Department of the Treasury announced the launch of the Coronavirus State and Local Fiscal Recovery Funds, established by the American Rescue Plan Act of 2021, to provide $350 billion in emergency funding for eligible state, local, territorial, and Tribal governments. Treasury also released details on how these funds can be used to respond to acute pandemic response needs, fill revenue shortfalls among these governments, and support the communities and populations hardest -hit by the COVID-19 crisis. With the launch of the Coronavirus State and Local Fiscal Recovery Funds, eligible jurisdictions will be able to access this funding in the coming days to address these needs. State, local, territorial, and Tribal governments have been on the frontlines of responding to the immense public health and economic needs created by this crisis — from standing up vaccination sites to supporting small businesses — even as these governments confronted revenue shortfalls during the downturn. As a result, these governments have endured unprecedented strains, forcing many to make untenable choices between laying off educators, firefighters, and other frontline workers or failing to provide other services that communities rely on. Faced with these challenges, state and local governments have cut over 1 million jobs since the beginning of the crisis. The experience of prior economic downturns has shown that budget pressures like these often result in prolonged fiscal austerity that can slow an economic recovery. To support the immediate pandemic response, bring back jobs, and lay the groundwork for a strong and equitable recovery, the American Rescue Plan Act of 2021 established the Coronavirus State and Local Fiscal Recovery Funds, designed to deliver $350 billion to state, local, territorial, and Tribal governments to bolster their response to the COVID-19 emergency and its economic impacts. Today, Treasury is launching this much -needed relief to: • Support urgent COVID-19 response efforts to continue to decrease spread of the virus and bring the pandemic under control; • Replace lost public sector revenue to strengthen support for vital public services and help retain jobs; • Support immediate economic stabilization for households and businesses; and, • Address systemic public health and economic challenges that have contributed to the inequal impact of the pandemic on certain populations. The Coronavirus State and Local Fiscal Recovery Funds provide substantial flexibility for each jurisdiction to meet local needs —including support for households, small businesses, impacted industries, essential workers, and the communities hardest -hit by the crisis. These funds also deliver resources that recipients can invest in building, maintaining, or upgrading their water, sewer, and broadband infrastructure. Starting today, eligible state, territorial, metropolitan city, county, and Tribal governments may request Coronavirus State and Local Fiscal Recovery Funds through the Treasury Submission Portal. Concurrent with this program launch, Treasury has published an Interim Final Rule that implements the provisions of this program. FUNDING AMOUNTS Tha Amariran Ri Czmp Plan nrnyiriac a tntal of C350 hillinn in rnrnnaviruc Ctata and I nrnl Fiscal RPrnvanr Funds to help eligible state, local, territorial, and Tribal governments meet their present needs and build the foundation for a strong recovery. Congress has allocated this funding to tens of thousands of jurisdictions. These allocations include: Amount Type ($ billions) States & District of Columbia $195.3 Counties $65.1 Metropolitan Cites $45.6 Tribal Governments $20.0 Territories $4.5 Non -Entitlement Units of $19.5 Local Government Treasury expects to distribute these funds directly to each state, territorial, metropolitan city, county, and Tribal government. Local governments that are classified as non -entitlement units will receive this funding through their applicable state government. Treasury expects to provide further guidance on distributions to non -entitlement units next week. Local governments should expect to receive funds in two tranches, with 50% provided beginning in May 2021 and the balance delivered 12 months later. States that have experienced a net increase in the unemployment rate of more than 2 percentage points from February 2020 to the latest available data as of the date of certification will receive their full allocation of funds in a single payment; other states will receive funds in two equal tranches. Governments of U.S. territories will receive a single payment. Tribal governments will receive two payments, with the first payment available in May and the second payment, based on employment data, to be delivered in June 2021. USES OF FUNDING Coronavirus State and Local Fiscal Recovery Funds provide eligible state, local, territorial, and Tribal governments with a substantial infusion of resources to meet pandemic response needs and rebuild a stronger, more equitable economy as the country recovers. Within the categories of eligible uses, recipients have broad flexibility to decide how best to use this funding to meet the needs of their communities. Recipients may use Coronavirus State and Local Fiscal Recovery Funds to: 2 • Support public health expenditures, by funding COVID-19 mitigation efforts, medical expenses, behavioral healthcare, and certain public health and safety staff; • Address negative economic impacts caused by the public health emergency, including economic harms to workers, households, small businesses, impacted industries, and the public sector; • Replace lost public sector revenue, using this funding to provide government services to the extent of the reduction in revenue experienced due to the pandemic; • Provide premium pay for essential workers, offering additional support to those who have borne and will bear the greatest health risks because of their service in critical infrastructure sectors; and, • Invest in water, sewer, and broadband infrastructure, making necessary investments to improve access to clean drinking water, support vital wastewater and stormwater infrastructure, and to expand access to broadband internet. Within these overall categories, Treasury's Interim Final Rule provides guidelines and principles for determining the types of programs and services that this funding can support, together with examples of allowable uses that recipients may consider. As described below, Treasury has also designed these provisions to take into consideration the disproportionate impacts of the COVID-19 public health emergency on those hardest -hit by the pandemic. 1. Supporting the public health response Mitigating the impact of COVID-19 continues to require an unprecedented public health response from state, local, territorial, and Tribal governments. Coronavirus State and Local Fiscal Recovery Funds provide resources to meet these needs through the provision of care for those impacted by the virus and through services that address disparities in public health that have been exacerbated by the pandemic. Recipients may use this funding to address a broad range of public health needs across COVID-19 mitigation, medical expenses, behavioral healthcare, and public health resources. Among other services, these funds can help support: • Services and programs to contain and mitigate the spread of COVID-19, including: ✓ Vaccination programs ✓ Medical expenses ✓ Testing ✓ Contact tracing ✓ Isolation or quarantine ✓ PPE purchases ✓ Support for vulnerable populations to access medical or public health services ✓ Public health surveillance (e.g., monitoring for variants) ✓ Enforcement of public health orders ✓ Public communication efforts ✓ Enhancement of healthcare capacity, including alternative care facilities ✓ Support for prevention, mitigation, or other services in congregate living facilities and schools ✓ Enhancement of public health data systems ✓ Capital investments in public facilities to meet pandemic operational needs ✓ Ventilation improvements in key settings like healthcare facilities • Services to address behavioral healthcare needs exacerbated by the pandemic, including: ✓ Mental health treatment ✓ Substance misuse treatment ✓ Other behavioral health services ✓ Hotlines or warm lines ✓ Crisis intervention ✓ Services or outreach to promote access to health and social services Payroii and covered benefits expenses for public health, healthcare, human services, public safety and similar employees, to the extent that they work on the COVID-19 response. For public health and safety workers, recipients can use these funds to cover the full payroll and covered benefits costs for employees or operating units or divisions primarily dedicated to the COVID-19 response. 2. Addressing the negative economic impacts caused by the public health emergency The COVID-19 public health emergency resulted in significant economic hardship for many Americans. As businesses closed, consumers stayed home, schools shifted to remote education, and travel declined precipitously, over 20 million jobs were lost between February and April 2020. Although many have since returned to work, as of April 2021, the economy remains more than 8 million jobs below its pre - pandemic peak, and more than 3 million workers have dropped out of the labor market altogether since February 2020. To help alleviate the economic hardships caused by the pandemic, Coronavirus State and Local Fiscal Recovery Funds enable eligible state, local, territorial, and Tribal governments to provide a wide range of assistance to individuals and households, small businesses, and impacted industries, in addition to enabling governments to rehire public sector staff and rebuild capacity. Among these uses include: • Delivering assistance to workers and families, including aid to unemployed workers and job training, as well as aid to households facing food, housing, or other financial insecurity. In addition, these funds can support survivor's benefits for family members of COVID-19 victims. • Supporting small businesses, helping them to address financial challenges caused by the pandemic and to make investments in COVID-19 prevention and mitigation tactics, as well as to provide technical assistance. To achieve these goals, recipients may employ this funding to execute a broad array of loan, grant, in -kind assistance, and counseling programs to enable small businesses to rebound from the downturn. • Speeding the recovery of the tourism, travel, and hospitality sectors, supporting industries that were particularly hard-hit by the COVID-19 emergency and are just now beginning to mend. Similarly impacted sectors within a local area are also eligible for support. • Rebuilding public sector capacity, by rehiring public sector staff and replenishing unemployment insurance (UI) trust funds, in each case up to pre -pandemic levels. Recipients may also use this funding to build their internal capacity to successfully implement economic relief programs, with investments in data analysis, targeted outreach, technology infrastructure, and impact evaluations. 4 3. Serving the hardest -hit communities and families While the pandemic has affected communities across the country, it has disproportionately impacted low-income families and communities of color and has exacerbated systemic health and economic inequities. Low-income and socially vulnerable communities have experienced the most severe health impacts. For example, counties with high poverty rates also have the highest rates of infections and deaths, with 223 deaths per 100,000 compared to the U.S. average of 175 deaths per 100,000. Coronavirus State and Local Fiscal Recovery Funds allow for a broad range of uses to address the disproportionate public health and economic impacts of the crisis on the hardest -hit communities, populations, and households. Eligible services include: • Addressing health disparities and the social determinants of health, through funding for community health workers, public benefits navigators, remediation of lead hazards, and community violence intervention programs; • Investments in housing and neighborhoods, such as services to address individuals experiencing homelessness, affordable housing development, housing vouchers, and residential counseling and housing navigation assistance to facilitate moves to neighborhoods with high economic opportunity; • Addressing educational disparities through new or expanded early learning services, providing additional resources to high -poverty school districts, and offering educational services like tutoring or afterschool programs as well as services to address social, emotional, and mental health needs; and, • Promoting healthy childhood environments, including new or expanded high quality childcare, home visiting programs for families with young children, and enhanced services for child welfare -involved families and foster youth. Governments may use Coronavirus State and Local Fiscal Recovery Funds to support these additional services if they are provided: • within a Qualified Census Tract (a low-income area as designated by the Department of Housing and Urban Development); • to families living in Qualified Census Tracts; • by a Tribal government; or, • to other populations, households, or geographic areas disproportionately impacted by the pandemic. 4. Replacing lost public sector revenue State, local, territorial, and Tribal governments that are facing budget shortfalls may use Coronavirus State and Local Fiscal Recovery Funds to avoid cuts to government services. With these additional resources, recipients can continue to provide valuable public services and ensure that fiscal austerity measures do not hamper the broader economic recovery. 5 Many state, local, territorial, and Tribal governments have experienced significant budget shortfalls, which can yield a devastating impact on their respective communities. Faced with budget shortfalls and pandemic -related uncertainty, state and local governments cut staff in all 50 states. These budget shortfalls and staff cuts are particularly problematic at present, as these entities are on the front lines of battling the COVID-19 pandemic and helping citizens weather the economic downturn. Recipients may use these funds to replace lost revenue. Treasury's Interim Final Rule establishes a methodology that each recipient can use to calculate its reduction in revenue. Specifically, recipients will compute the extent of their reduction in revenue by comparing their actual revenue to an alternative representing what could have been expected to occur in the absence of the pandemic. Analysis of this expected trend begins with the last full fiscal year prior to the public health emergency and projects forward at either (a) the recipient's average annual revenue growth over the three full fiscal years prior to the public health emergency or (b) 4.1%, the national average state and local revenue growth rate from 2015-18 (the latest available data). For administrative convenience, Treasury's Interim Final Rule allows recipients to presume that any diminution in actual revenue relative to the expected trend is due to the COVID-19 public health emergency. Upon receiving Coronavirus State and Local Fiscal Recovery Funds, recipients may immediately calculate the reduction in revenue that occurred in 2020 and deploy funds to address any shortfall. Recipients will have the opportunity to re -calculate revenue loss at several points through the program, supporting those entities that experience a lagged impact of the crisis on revenues. Importantly, once a shortfall in revenue is identified, recipients will have broad latitude to use this funding to support government services, up to this amount of lost revenue. 5. Providing premium pay for essential workers Coronavirus State and Local Fiscal Recovery Funds provide resources for eligible state, local, territorial, and Tribal governments to recognize the heroic contributions of essential workers. Since the start of the public health emergency, essential workers have put their physical well-being at risk to meet the daily needs of their communities and to provide care for others. Many of these essential workers have not received compensation for the heightened risks they have faced and continue to face. Recipients may use this funding to provide premium pay directly, or through grants to private employers, to a broad range of essential workers who must be physically present at their jobs including, among others: ✓ Staff at nursing homes, hospitals, and home -care settings ✓ Workers at farms, food production facilities, grocery stores, and restaurants ✓ Janitors and sanitation workers ✓ Public health and safety staff ✓ Truck drivers, transit staff, and warehouse workers ✓ Childcare workers, educators, and school staff ✓ Social service and human services staff Treasury's Interim Final Rule emphasizes the need for recipients to prioritize premium pay for lower income workers. Premium pay that would increase a worker's total pay above 150% of the greater of the state or county average annual wage requires specific justification for how it responds to the needs of these workers. 6 In addition, employers are both permitted and encouraged to use Coronavirus State and Local Fiscal Recovery Funds to offer retrospective premium pay, recognizing that many essential workers have not yet received additional compensation for work performed. Staff working for third -party contractors in eligible sectors are also eligible for premium pay. 6. Investing in water and sewer infrastructure Recipients may use Coronavirus State and Local Fiscal Recovery Funds to invest in necessary improvements to their water and sewer infrastructures, including projects that address the impacts of climate change. Recipients may use this funding to invest in an array of drinking water infrastructure projects, such as building or upgrading facilities and transmission, distribution, and storage systems, including the replacement of lead service lines. Recipients may also use this funding to invest in wastewater infrastructure projects, including constructing publicly -owned treatment infrastructure, managing and treating stormwater or subsurface drainage water, facilitating water reuse, and securing publicly -owned treatment works. To help jurisdictions expedite their execution of these essential investments, Treasury's Interim Final Rule aligns types of eligible projects with the wide range of projects that can be supported by the Environmental Protection Agency's Clean Water State Revolving Fund and Drinking Water State Revolving Fund. Recipients retain substantial flexibility to identify those water and sewer infrastructure investments that are of the highest priority for their own communities. Treasury's Interim Final Rule also encourages recipients to ensure that water, sewer, and broadband projects use strong labor standards, including project labor agreements and community benefits agreements that offer wages at or above the prevailing rate and include local hire provisions. 7. Investing in broadband infrastructure The pandemic has underscored the importance of access to universal, high-speed, reliable, and affordable broadband coverage. Over the past year, millions of Americans relied on the internet to participate in remote school, healthcare, and work. Yet, by at least one measure, 30 million Americans live in areas where there is no broadband service or where existing services do not deliver minimally acceptable speeds. For millions of other Americans, the high cost of broadband access may place it out of reach. The American Rescue Plan aims to help remedy these shortfalls, providing recipients with flexibility to use Coronavirus State and Local Fiscal Recovery Funds to invest in broadband infrastructure. Recognizing the acute need in certain communities, Treasury's Interim Final Rule provides that investments in broadband be made in areas that are currently unserved or underserved—in other words, lacking a wireline connection that reliably delivers minimum speeds of 25 Mbps download and 3 Mbps upload. Recipients are also encouraged to prioritize projects that achieve last -mile connections to households and businesses. Using these funds, recipients generally should build broadband infrastructure with modern technologies in mind, specifically those projects that deliver services offering reliable 100 Mbps download and 100 Mbps upload speeds, unless impracticable due to topography, geography, or financial cost. In addition, recipients are encouraged to pursue fiber optic investments. In view of the wide disparities in broadband access, assistance to households to support internet access or digital literacy is an eligible use to respond to the public health and negative economic impacts of the pandemic, as detailed above. R_ InPligibiP [SPS Coronavirus State and Local Fiscal Recovery Funds provide substantial resources to help eligible state, local, territorial, and Tribal governments manage the public health and economic consequences of COVID-19. Recipients have considerable flexibility to use these funds to address the diverse needs of their communities. To ensure that these funds are used for their intended purposes, the American Rescue Plan Act also specifies two ineligible uses of funds: States and territories may not use this funding to directly or indirectly offset a reduction in net tax revenue due to a change in law from March 3, 2021 through the last day of the fiscal year in which the funds provided have been spent. The American Rescue Plan ensures that funds needed to provide vital services and support public employees, small businesses, and families struggling to make it through the pandemic are not used to fund reductions in net tax revenue. Treasury's Interim Final Rule implements this requirement. If a state or territory cuts taxes, they must demonstrate how they paid for the tax cuts from sources other than Coronavirus State Fiscal Recovery Funds —by enacting policies to raise other sources of revenue, by cutting spending, or through higher revenue due to economic growth. If the funds provided have been used to offset tax cuts, the amount used for this purpose must be paid back to the Treasury. No recipient may use this funding to make a deposit to a pension fund. Treasury's Interim Final Rule defines a "deposit" as an extraordinary contribution to a pension fund for the purpose of reducing an accrued, unfunded liability. While pension deposits are prohibited, recipients may use funds for routine payroll contributions for employees whose wages and salaries are an eligible use of funds. Treasury's Interim Final Rule identifies several other ineligible uses, including funding debt service, legal settlements or judgments, and deposits to rainy day funds or financial reserves. Further, general infrastructure spending is not covered as an eligible use outside of water, sewer, and broadband investments or above the amount allocated under the revenue loss provision. While the program offers broad flexibility to recipients to address local conditions, these restrictions will help ensure that funds are used to augment existing activities and address pressing needs. 8