The Treasury Department will release the FRF allocations to tribes in two tranches, the first in May and the second in June. Blog; Press Room; Subscribe for Updates; About Us. 1. A cost is not considered to have been accounted for in a budget merely because it could be met using a budgetary stabilization fund, rainy day fund, or similar reserve account. 0 Remarks by Under Secretary for Domestic Finance Nellie Liang During Workshop on Next Steps to the Future of Money and Payments, Remarks by Secretary of the Treasury Janet L. 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To facilitate prompt distribution of Title V funds, the CARES Act authorized Treasury to make direct payments to local governments with populations in excess of 500,000, in amounts equal to 45% of the local government's per capita share of the statewide allocation. Tribes have broad discretion and substantial time to use FRF, allowing for strategic planning and projects with long-term impacts. 36. Investments in improvements to water and sewer infrastructure, including projects that address the impacts of climate change. should verify the contents of the documents against a final, official endstream endobj startxref On that date, the Treasury Department also released several key documents that address how FRF can be used. NORTHWEST Colville Confederated Tribes 1,750,446 103,183 NORTHWEST Coos, Lower Umpqua and Siuslaw Confederated Tribes 718,933 13,209 NORTHWEST Coquille Indian Tribe documents in the last year, 83 The CARES Act established the Coronavirus Relief Fund (the Fund) and appropriated $150 billion to the Fund. 54. If governments use Fund payments as described in the Guidance to establish a loan program to support businesses, would those funds be considered gross income taxable to a business receiving the loan under the Code? Expenses for establishing and operating public telemedicine capabilities for COVID-19-related treatment. Would such expenditures be eligible in the absence of a stay-at-home order? As previously stated in FAQ B.11, recipients are permitted to use payments from the Fund to cover the expenses of an audit conducted under the Single Audit Act, subject to the limitations set forth in 2 CFR 200.425. Although a broad range of uses is allowed, revenue replacement is not a permissible use of Fund payments. Tribal governments whose submissions were complete were notified of their status. May Fund payments be used to cover increased administrative leave costs of public employees who could not telework in the event of a stay at home order or a case of COVID-19 in the workplace? racist or sexually-oriented language. Section 601 of the Social Security Act, as added by section 5001 (a) of Division A of the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") established the Coronavirus Relief Fund (the "Fund") and appropriated $150 billion for payments by Treasury to States, tribal governments, and certain local governments. As provided in FAQ A.47, a State, local, or tribal government may also track time spent by employees related to COVID-19 and apply Fund payments on that basis but would need to do so consistently within the relevant agency or department. This category includes premium pay to a broad range of essential workers whose work requires regular in-person interactions including, among others: Premium pay that would increase a worker's total pay above 150 percent of the greater of the state or county average annual wage requires specific justification. As a matter of administrative convenience, the entire payroll cost of an employee whose time is substantially dedicated to mitigating or responding to the COVID-19 public health emergency is eligible, provided that such payroll costs are incurred by December 31, 2021. Fund payments made by Treasury to State, territorial, local, and Tribal governments do not entail grant agreements and thus the provisions of the Uniform Guidance (2 CFR part 200) applicable to grant agreements do not apply. Are recipients permitted to use Fund payments to pay for unemployment insurance costs incurred by the recipient as an employer? This Holland & Knight alert addresses the latest FRF developments, important deadlines and some key takeaways for tribal governments to consider as they decide how to prioritize their spending of these funds. In a long-awaited decision, Canada's Supreme Court ruled Friday that the Sinixt people, part of the twelve Confederated Tribes of the Colville Reservation, have constitutionally protected. Winds light and variable.. Clear skies. If the grant is being provided to the small business to assist with particular expenditures, the business must not have already used the PPP or EIDL loan or grant for those expenditures. 2. The President of the United States communicates information on holidays, commemorations, special observances, trade, and policy through Proclamations. Such assistance may be provided using amounts received from the Fund in the absence of a requirement to close businesses if the relevant government determines that such expenditures are necessary in response to the public health emergency. Please see Treasury's Guidance as updated on June 30 regarding when a cost is considered to be incurred for purposes of the requirement that expenses be incurred within the covered period. 34. hbbd```b``v@$X( &H`@$ Vj` D:I v{Ha`bd]v# >U May Fund payments be used to cover such an employee's entire payroll cost or just the portion of time spent on mitigating or responding to the COVID-19 public health emergency? The Treasury Department made clear during the consultations that tribes that fail to confirm or amend their 2019 employment numbers by June 21 will not receive a payment from the employment allocation. Please provide the following instructions to your Financial Institution for the remittance of Fedwire payments to the Department of the Treasury. For instance, in the case of a lease of equipment or other property, irrespective of when payment occurs, the cost of a lease payment shall be considered to have been incurred for the period of the lease that is within the covered period but not otherwise. Sunny. This allows time for tribes to plan projects with potential for generational impacts. No racism, sexism or any sort of -ism And the reservation's borders are fluid, so even the tribe's extensive precautions haven't been enough to fully protect Colville . Both grants provide funding to respond to the COVID-19 outbreak and the impacts of the COVID-19 outbreak. In assessing the business' need for assistance, the recipient would need to take into account the business' receipt of the PPP or EIDL loan or grant. The interim report will include a summary of the tribal government's expenditures by category from date FRF is received to July 31, 2021. rendition of the daily Federal Register on FederalRegister.gov does not Permissible uses include: Delivering assistance to workers and families, including aid to unemployed workers, as well as aid to households facing food, housing or financial insecurity. Data sources and the distribution methodology for units of local government. The Rosebud Sioux Tribe is planning how to use the expected funds. May Fund payments be used for expenditures necessary to prepare for a future COVID-19 outbreak? The first payments will be distributed on October 4, 2021 and the second payments will be distributed on January 7th, 2022. As noted previously on Treasury's website, on August 10, 2020, the frequently asked questions were revised to add Questions A.49-52. You have permission to edit this article. Emergency medical response expenses, including emergency medical transportation, related to COVID-19. 16. footnote 2 of the guidance has been revised to reflect additional restrictions imposed by section 5001(b) of Division A the CARES Act; FAQ A.59 has been updated to correct the cross-reference to Treasury OIG's FAQs; and the application of FAQ B.6 has been clarified. Yes, if the purchase of the asset was consistent with the limitations on the eligible use of funds provided by section 601(d) of the Social Security Act. informational resource until the Administrative Committee of the Federal Fund payments may not be used for expenses that have been or will be reimbursed by another federal program (including, for example, the Higher Education Emergency Relief Fund administered by the Department of Education). 116-260 (Dec. 27, 2020), Budget, Financial Reporting, Planning and Performance, Financial Markets, Financial Institutions, and Fiscal Service, Treasury Coupon-Issue and Corporate Bond Yield Curve, Treasury International Capital (TIC) System, Kline-Miller Multiemployer Pension Reform Act of 2014, Taxpayers Will See Improved Service This Filing Season Thanks to Inflation Reduction Act, Disparities in the Benefits of Tax Expenditures by Race and Ethnicity, Racial Differences in Economic Security: Non-Housing Assets, Treasury Sanctions People Involved in Serious Human Rights Abuse Against Vladimir Kara-Murza, Treasury Announces Approval of Up to $890.7 Million to Support Small Business Success Across Three States, Treasury Sanctions CJNG-Run Timeshare Fraud Network. The expenses of acquiring or improving real property and of acquiring equipment (e.g., vehicles) may be covered with payments from the Fund in certain cases. Unlike with the Coronavirus Relief Funds tribal governments received last year, tribes also have several years to spend FRF. Yes. 12005 of the Coronavirus Aid, Relief, and Economic Security Act, also called the CARES Act. Few details on the specific requirements are known at this time. A program that is aimed at assisting small businesses with the costs of business interruption caused by required closures should be tailored to assist those businesses in need of such assistance. To this end, as an administrative convenience, Treasury will presume that expenses of up to $500 per elementary and secondary school student are eligible expenditures, such that schools do not need to document the specific use of funds up to that amount. Such funds would be subject to recoupment by the Treasury Department if they have not been used in a manner consistent with section 601(d) of the Social Security Act. A recipient may use payments from the Fund to purchase a durable good that is to be used during the current period and in subsequent periods if the acquisition in the covered period was necessary due to the public health emergency. The federal Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") provided Massachusetts with a total of approximately $2.5 billion through the new Coronavirus Relief Fund (CvRF) to use for expenditures related to the COVID-19 public health emergency. Given that it is not always possible to estimate with precision when a good or service will be needed, the touchstone in assessing the determination of need for a good or service during the covered period will be reasonableness at the time delivery or performance was sought, e.g., the time of entry into a procurement contract specifying a time Start Printed Page 4184for delivery. A government should keep records sufficient to demonstrate that the amount of Fund payments to the government has been used in accordance with section 601(d) of the Social Security Act. Expenses for public safety measures undertaken in response to COVID-19. The law required $1 billion to be allocated equally among the federally recognized tribes, and the remaining $19 billion to be allocated according to a formula established by the U.S. Department of the Treasury (Treasury Department). The calculation assumes at least 4.1 percent growth annually. Though the Coronavirus Aid, Relief and Economic Security Act, also known as the CARES Act, Congress allocated $150 billion in COVID-19 relief for tribes, states, local and territorial governments. The disaster declaration for the Colville Tribes and the resulting agreement are the first in FEMA Region 10, as tribes previously were required to seek federal disaster aid through a state declaration. If a recipient would have decommissioned equipment or not renewed a lease on particular office space or equipment but decides to continue to use the equipment or to renew the lease in order to respond to the public health emergency, are the costs associated with continuing to operate the equipment or the ongoing lease payments eligible expenses? The Carnegie-based tribe received the news from the U.S. Treasury Department regarding its Fiscal Recovery Funds from the act. For example, a recipient may use payments from the Fund to cover hazard pay for a police officer coming in close contact with members of the public to enforce public health or Start Printed Page 4186public safety orders, but across-the-board hazard pay for all members of a police department regardless of their duties would not be able to be covered with payments from the Fund. offers a preview of documents scheduled to appear in the next day's This includes, but is not limited to, costs related to disbursing payments from the Fund and managing new grant programs established using payments from the Fund. FEMA Learn more about FEMA consideration and eligible expense Appropriated Coronavirus Relief Fund Contracting Process The Life Cycle for Coronavirus Relief Funds Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Illustrated Version of the Contracting Process 5. Out of the $31 billion that tribes will receive, $20 billion will focus on combating COVID-19 and stabilizing safety nets in tribal communities. Expenses incurred to publicize the resumption of activities and steps taken to ensure a safe experience may be needed due to the public health emergency. Yes, if the costs of such remarketing satisfy the requirements of the CARES Act. Please see the answer provided by the IRS available at https://www.irs.gov/newsroom/cares-act-coronavirus-relief-fund-frequently-asked-questions. Threats of harming another At what point would costs be considered to be incurred in the case of a grant made by a State, local, or tribal government to cover interest and principal amounts of a loan, such as might be provided as part of a small business assistance program in which the loan is made by a private institution? Tuesday, March 21, 2023 . Federal Register issue. A cost meets this requirement if either (a) the cost cannot lawfully be funded using a line item, allotment, or allocation within that budget or (b) the cost is for a substantially different use from any expected use of funds in such a line item, allotment, or allocation. President Joe Biden signed the $1.9 trillion American Rescue Plan into law March 11 with Native American tribes receiving more than $31 billion the largest-ever investment to Native American. Do not send any privileged or confidential information to the firm through this website. May recipients use Fund payments to facilitate livestock depopulation incurred by producers due to supply chain disruptions? If the business has received a loan from the SBA that may be forgiven, the recipient should assume for purposes of determining the business' need that the loan will be forgiven. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. State A does not need to document the specific use of the Fund payments by the school districts within the State. Be Truthful. Our Mission & Vision; Board; Staff; . acquiring computers and similar digital devices; acquiring and installing additional ventilation or other air filtering equipment; incurring additional transportation costs; or. Expenses for technical assistance to local authorities or other entities on mitigation of COVID-19-related threats to public health and safety. FRF may be used to make necessary investments in water, sewer or broadband infrastructure. and services, go to Third COVID-19 Relief Bill Becomes Law (H.R. In the context of acquisitions of real estate and acquisitions of equipment, this means that the acquisition itself must be necessary. Enclosed please find an application form and instructions. Yes, provided that if recipients separately invest amounts received from Start Printed Page 4194the Fund, they must use the interest earned or other proceeds of these investments only to cover expenditures incurred in accordance with section 601(d) of the Social Security Act and the Guidance on eligible expenses. Other eligible expenditures include payroll and benefit costs of educational support staff or faculty responsible for developing online learning capabilities necessary to continue educational instruction in response to COVID-19-related school closures. In determining the business' eligibility for the grant, the recipient should not rely on self-certifications provided to the SBA. May recipients use Fund payments to expand rural broadband capacity to assist with distance learning and telework? May payments from the Fund be used to assist individuals with enrolling in a government benefit program for those who have been laid off due to COVID-19 and thereby lost health insurance? The Regulatory Flexibility Act does not apply to a rulemaking when a general notice of proposed rulemaking is not required. The CARES Act requires that the payments from the Coronavirus Relief Fund only be used to cover expenses that. A vaccination site on the. Reduction in revenue is measured relative to the revenue collected in the most recent full fiscal year prior to the COVID-19 public health emergency (2019). This guidance reflects the intent behind the Fund, which was not to provide general fiscal assistance to state governments but rather to assist them with COVID-19-related necessary expenditures. Section 601 of the Social Security Act, as added by section 5001(a) of Division A of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) established the Coronavirus Relief Fund (the Fund) and appropriated $150 billion for payments by Treasury to States, tribal governments, and certain local governments. Please see the document below,[NEW] CRF Guidance Revision Regarding Cost Incurred (12/14/2021), for additional details and Coronavirus Relief Fund Tribal Extension Notice. The guidance that follows sets forth the Department of the Treasury's interpretation of these limitations on the permissible use of Fund payments. For example, if determined to be a necessary expenditure, a government could provide grants to individuals facing economic hardship to allow them to pay their utility fees and thereby continue to receive essential services. of the issuing agency. Note that a public function does not become a substantially different use merely because it is provided from a different location or through a different manner. County Board Meetings The reports will include the same general data (e.g., obligations, expenditures, contracts, grants and sub-awards). Stephen T. Milligan, Deputy Assistant General Counsel (Banking & Finance), 202-622-4051. What rules apply to the proceeds of disposition or sale of assets acquired using payments from the Fund? incurring additional costs of providing meals. This act established the Coronavirus Relief Fund (CRF) and appropriated $150 billion to the Fund to provide payments to states and certain local governments; the District of Columbia and U.S. President Biden's $1.9 trillion relief package provides $31 billion for tribal nations and Indigenous people to address longstanding problems like poor health care. Description of original award (Fiscal Year 2020, $70,674) The Coronavirus Emergency Supplemental Funding (CESF) Program allows States, U.S. Are these types of public university student refunds eligible uses of Fund payments? or anything. Enhanced Federal Match for Medicaid Programs. Are recipients required to use other federal funds or seek reimbursement under other federal programs before using Fund payments to satisfy eligible expenses? The guidance published below is unchanged from the last version of the guidance dated September 2, 2020,[1] Yes, costs to address increase in solid waste as a result of the public health emergency, such as relates to the disposal of used personal protective equipment, would be an eligible expenditure. Don't knowingly lie about anyone 2. The Treasury Department will release additional guidance on reporting requirements at a later date. States and local governments will have significant leeway in deciding how to spend the $350 billion in Covid-19 relief funds, according to the Treasury Department. The requirement that expenditures be incurred due to the public health emergency means that expenditures must be used for actions taken to respond to the public health emergency. Email . Increased workers compensation cost to the government due to the COVID-19 public health emergency incurred during the period beginning March 1, 2020, and ending December 31, 2021, is an eligible expense. This particular nonexclusive example of an ineligible expenditure relates to public employees. However, general infrastructure spending may be allowed under another category of FRF (e.g., government services). The Treasury Department's guidance provides tribal governments broad discretion in spending FRF and recognizes the disproportionate impact COVID-19 has had on tribes. 1. better and aid in comparing the online edition to the print edition. $290 million was allocated directly to First . 748 CARES ACT signed into Law Stimulus Checks - Economic Impact Payment Info Center - Check your eligibility plus more FAQ to the courts under 44 U.S.C. Are States permitted to use Coronavirus Relief Fund payments to satisfy non-federal matching requirements under the Stafford Act, including lost wages assistance authorized by the Presidential Memorandum on Authorizing the Other Needs Assistance Program for Major Disaster Declarations Related to Coronavirus Disease 2019 (August 8, 2020)? The CARES Act earmarked $8 billion dollars for relief payments to tribes across the country. Yes, expenses associated with contact tracing are eligible.Start Printed Page 4189. These are Covid-19@oneidanation.org and (920) 869-4481. Territories (consisting of the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands); and Tribal governments. documents in the last year. No. Pursuant to that provision of the Uniform Guidance, recipients and subrecipients subject to the Single Audit Act may use payments from the Fund to cover a reasonably proportionate share of the costs of audits attributable to the Fund.