If governments use Fund payments as described in the Guidance to establish a grant program to support businesses, would those funds be considered gross income taxable to a business receiving the grant under the Internal Revenue Code (Code)? The guidance that follows sets forth the Department of the Treasury's interpretation of these limitations on the permissible use of Fund payments. . 16. Expenses for the State share of Medicaid. 007-2021 navajo nation state of emergency; mandating covid-19 vaccinations for navajo nation employees; executive order no.
FAQs for Payments by Indian Tribal Governments and Alaska Native 1. A recipient with such necessary administrative expenses, such as an ongoing audit continuing past December 31, 2021, that relates to Fund expenditures incurred during the covered period, must report to the Treasury Office of Inspector General by the quarter ending September 2022 an estimate of the amount of such necessary administrative expenses. Box 1328, Parkersburg, WV 26106-1328. hbbd```b``v@$X( &H`@$ Vj` D:I v{Ha`bd]v# >U
Figure 5 shows our estimate of federal COVID-19-related funding that tribal governments will use for the administration of programs and to provide services. Click "accept" below to confirm that you have read and understand this notice. The Interim Final Rule prescribes the methodology to be used, and compares actual revenue to anticipated revenue in 2020, 2021, 2022 and 2023. As discussed in FAQ A.29, hazard pay may be covered using payments from the Fund if it is provided for performing hazardous duty or work involving physical hardship that in each case is related to COVID-19. 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 Are recipients permitted to use Fund payments to pay for unemployment insurance costs incurred by the recipient as an employer? Be Nice. The CARES Act also requires that payments be used only to cover costs that were not accounted for in the budget most recently approved as of March 27, 2020. for better understanding how a document is structured but Listing of eligible units of local government. documents in the last year, 981 Please log in, or sign up for a new account and purchase a subscription to continue reading. The statute also specifies that expenditures using Fund payments must be necessary. The Department of the Treasury understands this term broadly to mean that the expenditure is reasonably necessary for its intended use in the reasonable judgment of the government officials responsible for spending Fund payments. Fund payments may not be used for government revenue replacement, including the replacement of unpaid utility fees. Open for Comment, Russian Harmful Foreign Activities Sanctions, Economic Sanctions & Foreign Assets Control, Fisheries of the Northeastern United States, National Oceanic and Atmospheric Administration, Further Advancing Racial Equity and Support for Underserved Communities Through the Federal Government, Coronavirus Relief Fund Guidance for State, Territorial, Local, and Tribal Governments, Necessary Expenditures Incurred Due to the Public Health Emergency, Costs Not Accounted for in the Budget Most Recently Approved as of March 27, 2020, Costs Incurred During the Period That Begins on March 1, 2020, and Ends on December 31, 2021, Nonexclusive Examples of Eligible Expenditures, Nonexclusive Examples of Ineligible Expenditures, Supplemental Guidance on Use of Funds To Cover Payroll and Benefits of Public Employees, Supplemental Guidance on Use of Funds To Cover Administrative Costs, Instructions for State, Territorial, Local, and Tribal Governments To Return Unused Coronavirus Relief Fund Payments to the Department of the Treasury. 50. If such assets are disposed of prior to December 31, 2021, the proceeds would be subject to the restrictions on the eligible use of payments from the Fund provided by section 601(d) of the Social Security Act. endstream
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The Tulalip Tribes || Home - Dept - COVI D-19 Assistance How does a government address the requirement that the allowable expenditures are not accounted for in the budget most recently approved as of March 27, 2020, once the government enters its new budget year on July 1, 2020 (for governments with June 30 fiscal year ends) or October 1, 2020 (for governments with September 30 year ends)? Be Truthful. from 36 agencies. 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. No. On May 10, 2021, the Treasury Department announced that FRF would be allocated based on a formula that takes into account each tribe's enrollment and number of employees. 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. If capital improvement projects are not necessary expenditures incurred due to the COVID-19 public health emergency, then Fund payments may not be used for such projects. May Fund recipients upgrade critical public health infrastructure, such as providing access to running water for individuals and families in rural and tribal areas to allow them to maintain proper hygiene and defend themselves against the virus? Although FRF is a substantial capital infusion, tribes should not lose track of other potential sources of funding through the American Rescue Plan and other legislative packages that may be passed this year.
Questions Related to Administration of Fund Payments. On that date, the Treasury Department also released several key documents that address how FRF can be used. Expenses of establishing temporary public medical facilities and other measures to increase COVID-19 treatment capacity, including related construction costs. Expenses for disinfection of public areas and other facilities. To the extent that the costs incurred by a state unemployment insurance fund are incurred due to the COVID-19 public health emergency, a State may use Fund payments to make payments to its respective state unemployment insurance fund, separate and apart from such State's obligation to the unemployment insurance fund as an employer. 0. Coronavirus Relief Fund Through the Coronavirus Relief Fund, the CARES Act provides for payments to State, Local, and Tribal governments navigating the impact of the COVID-19 outbreak. 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. The bulk of Coronavirus Relief Fund assistance was allocated to state governments, but .
Homeowner Assistance Fund - Montana Housing Expenses associated with the provision of economic support in connection with the COVID-19 public health emergency, such as: 6. In the above OIG FAQ, sub-recipient refers to the beneficiary of the assistance, i.e., the small business. The Treasury Department's guidance provides tribal governments broad discretion in spending FRF and recognizes the disproportionate impact COVID-19 has had on tribes. Fund payments may be used only for expenditures necessary to address the current COVID-19 public health emergency. Are these types of public university student refunds eligible uses of Fund payments? This prototype edition of the A government should not make prepayments on contracts using payments from the Fund to the extent that doing so would not be consistent with its ordinary course policies and procedures. documents in the last year, 663 Provider Relief Fund payments are being disbursed via both "General" and "Targeted" Distributions. offers a preview of documents scheduled to appear in the next day's Other restrictions, such as restrictions on reopening that do not directly concern the use of funds, are not permissible. 01/14/2021 at 8:45 am. 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? Exact payments to individual tribes were allocated out of that fund by the United States Department of the Treasury. The Confederated Tribes of the Colville Reservation is operating its CCDF program under a P.L. This spending baseline will carry forward to a subsequent budget year if a Fund recipient enters a different budget year between March 27, 2020 and December 31, 2021. Register documents. May Fund payments be provided to non-profits for distribution to individuals in need of financial assistance, such as rent relief? The Guidance provides, as an example of an eligible use of payments from the Fund, expenditures related to the provision of grants to small businesses to reimburse the costs of business interruption caused by required closures. This provides tribal governments an additional two years to use FRF. ACH receipts Treasury can accept ACH payment for the return of funds to Treasury. The calculation assumes at least 4.1 percent growth annually. 42. May Fund payments be used for expenditures necessary to prepare for a future COVID-19 outbreak? The American Rescue Plan provides that FRF must be used for the following costs incurred by Dec. 31, 2024: On May 10, 2021, The Treasury Department issued several documents related to the implementation and administration of FRF. The Tribe has a responsibility to protect and promote the general welfare interests of its members and to assist in providing support to its members. Oneida Nation General Manager Mark Powless has announced the Nation's plan for membership distribution of received federal relief funds and tribal contributions. 1302(a). What would qualify as a substantially different use for purposes of the Fund eligibility? were incurred during the period that begins on March 1, 2020, and ends on December 31, 2022. Permissible uses include: The Treasury Department will also presume the following additional activities to address health disparities are eligible uses when provided by tribal governments: FRF may be used to provide premium pay to eligible workers of the tribal government that are performing essential work. Expenses related to developing a long-term plan to reposition a recipient's convention and tourism industry and infrastructure would not be incurred due to the public health emergency and therefore may not be covered using payments from the Fund. 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. The first payment will include 1) an amount in respect of the $1 billion allocation that is to be divided equally among eligible tribal governments, and 2) the tribal government's pro rata share of the allocation based on enrollment. Funds are available to reimburse districts for a 25% share of costs associated with personal protective equipment (PPE) and medical and cleaning supplies for school buildings and . New Documents Your donation to this fund will help stop the spread of the virus, including the highly contagious Omicron variant, to protect us all. Eligible local governments were required to submit the certification required by the CARES Act to Treasury by 11:59 pm Eastern Daylight Time on Friday, April 17 in order to receive payment. Treasury is also adding to the guidance instructions regarding the return to Treasury of unused Coronavirus Relief Fund payments. Nearly $100 billion of COVID relief funds has been defrauded across the United States since the pandemic began, the Secret Service announced Tuesday, adding that there are almost 1,000 separate. County Board Meetings informational resource until the Administrative Committee of the Federal 10. We are working alongside our partners at the local, state and national levels to actively provide updates and information for Chickasaws, employees, the public . $290 million was allocated directly to First . Eligible higher education expenses may include, in the reasonable judgment of the responsible government official, refunds to students for tuition, room and board, meal plan, and other fees (such as activities fees). NEPA does not apply to Treasury's administration of the Fund. Treasury has revised the guidance on CRF to provide that a cost associated with a necessary expenditure incurred due to the public health emergency shall be considered to have been incurred by December 31, 2022, if the recipient has incurred an obligation with respect to such cost by December 31, 2022. Please see the answer provided by the Internal Revenue Service (IRS) available at https://www.irs.gov/newsroom/cares-act-coronavirus-relief-fund-frequently-asked-questions. 2.
On the Colville reservation, the vaccination rate is nearly double the Blog; Press Room; Subscribe for Updates; About Us. Recipients may, if they meet the conditions specified in the guidance for tracking time consistently across a department, use payments from the Fund 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. The direct recipient of payments from the Fund is ultimately responsible for compliance with this limitation on use of payments from the Fund. Costs of providing COVID-19 testing, including serological testing. This PDF is Sorry, no promotional deals were found matching that code. No. Quarterly reports will include financial data, information on contacts and sub-awards more than $50,000, the types of projects funded and other information regarding utilization of FRF. On September 2, 2020, Questions A.53-56 were added and Questions A.34 and A.38 were revised. This led to the Stay-At-Home Order for all residents as a means to limit the spread and control the virus, thus, preserving the peace and order of the Hopi Tribe. The purpose of this document is to provide guidance to recipients of the funding available under section 601(a) of the Social Security Act, as added by section 5001 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). We, at the Rosebud Sioux Tribe, have been addressing the COVID-19 pandemic since its inception in the US. One key part of the CARES Act was the Coronavirus Relief Fund, which provided $150 billion in direct federal fiscal support to governments in states, territories, and tribal areas to cover expenditures incurred due to the COVID-19 public health emergency. For example, a transfer from a county to a constituent city would not be permissible if the funds were intended to be used simply to fill shortfalls in government revenue to cover expenditures that would not otherwise qualify as an eligible expenditure.
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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. For example, Treasury's initial guidance referenced coverage of the costs of establishing temporary public medical facilities and other measures to increase COVID-19 treatment capacity, including related construction costs, as an eligible use of funds. For this reason, and 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. Keep it Clean. Home Hopi Tribe CARES Act Committee Hopi Tribe COVID Emergency Assistance PP. Please provide the following instructions to your Financial Institution for the remittance of Fedwire payments to the Department of the Treasury. To the extent the expenses were previously unbudgeted and are otherwise consistent with section 601(d) of the Social Security Act outlined in the Guidance, such expenses would be eligible. Both grants provide funding to respond to the COVID-19 outbreak and the impacts of the COVID-19 outbreak. Supporting small businesses, helping them to address financial challenges caused by the pandemic, and to make investments in COVID-19 prevention and mitigation tactics. For example, if an administrative cost is already being covered as a direct or indirect cost pursuant to another federal grant, the Fund may not be used to cover that cost. To the extent that the relevant government official determines that these expenses are necessary and they meet the other requirements set forth in section 601(d) of the Social Security Act outlined in the Guidance, these expenses are eligible. Marie. The Single Audit Act and 2 CFR part 200, subpart F regarding audit requirements do not apply to beneficiaries. 3. Any remaining amount of payments from the Fund not used for eligible expenses incurred during the covered period must be returned to Treasury in one of three ways, set forth below. Adult Tribal Members are eligible for up to $4,000, and minor Tribal Members are eligible for up to $750 payable to the parent or legal guardian for household expenses. documents in the last year, by the Coast Guard Are States permitted to use Fund payments to support state unemployment insurance funds generally? May recipients use Fund payments to facilitate livestock depopulation incurred by producers due to supply chain disruptions? Read more on the law and tribal-specific provisions: H.R. In response to questions regarding which employees are within the scope of this accommodation, Treasury is supplementing this guidance to clarify that 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. 43. As discussed in the Guidance above, the CARES Act provides that payments from the Fund must be used only to cover costs that were not accounted for in the budget most recently approved as of March 27, 2020. regulatory information on FederalRegister.gov with the objective of COVID-19-related expenses of public hospitals, clinics, and similar facilities. The Coronavirus Aid, Relief, and Economic Security Act (CARES) provides an estimated $2 trillion stimulus package to battle the harmful effects of the COVID-19 pandemic. Attorney Advertising. Further, infrastructure projects other than water, sewer and broadband are not permissible uses of FRF unless 1) related to COVID-19 or 2) provided as government services to the extent of the tribal government's lost revenue. documents in the last year, 26 May a unit of local government receiving a Fund payment transfer funds to another unit of government? The purpose of the Montana Homeowner Assistance Fund, in accordance with federal legislation and U.S. Treasury guidance, is to mitigate financial hardships associated with the coronavirus pandemic by providing funds to prevent homeowner mortgage delinquencies, defaults, foreclosures, loss of utilities or home energy services, and displacements . Winds ENE at 5 to 10 mph. Section 1001 of Division N of the Consolidated Appropriations Act, 2021 amended section 601(d)(3) of the Social Security Act by extending the end of the covered period for Coronavirus Relief Fund expenditures from December 30, 2020 to December 31, 2021. The deadline to request funding for the first payment is June 7, 2021. 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. Under the CARES Act, the Fund is to be used to make payments for specified uses to States and certain local governments; the District of Columbia and U.S. Unemployment insurance costs related to the COVID-19 public health emergency if such costs will not be reimbursed by the federal government pursuant to the CARES Act or otherwise. Amounts paid to States, the District of Columbia, U.S. Similarly, in recognition of the likelihood of supply chain disruptions and increased demand for certain goods and services during the COVID-19 public health emergency, if a recipient enters into a contract requiring the delivery of goods or performance of services by December 31, 2021, the failure of a vendor to complete delivery or services by December 31, 2021, will not affect the ability of the recipient to use payments from the Fund to cover the cost of such goods or services if the delay is due to circumstances beyond the recipient's control. Don't knowingly lie about anyone COVID-19-related expenses of maintaining state prisons and county jails, including as relates to sanitation and improvement of social distancing measures, to enable compliance with COVID-19 public health precautions. documents in the last year, 1411 Section 601(f)(2) of the Social Security Act, as added by section 5001(a) of the CARES Act, provides for recoupment by the Department of the Treasury of amounts received from the Fund that have not been used in a manner consistent with section 601(d) of the Social Security Act. Delivering assistance to workers and families, including aid to unemployed workers, as well as aid to households facing food, housing or financial insecurity. A vaccination site on the. On March 18, 2020, the Government of Canada announced $305 million for a new, distinctions-based Indigenous Community Support Fund (ICSF) through its COVID-19 Economic Response Plan to address immediate needs in First Nations, Inuit and Mtis communities. General. A State's obligation to FEMA for making an improper payment to an individual under the lost wages assistance program is not incurred due to the public health emergency and, therefore, payments made pursuant to this obligation would not be an eligible use of the Fund. If a Fund recipient avails itself of the presumption in accordance with the previous paragraph with respect to a school, the recipient may not also cover the costs of additional re-opening aid to that school other than those associated with the following, in each case for the purpose of addressing COVID-19: Across all levels of government, the presumption is limited to $500 per student, e.g., if a school is funded by a state and a local government, the presumption claimed by each recipient must add up to no more than $500. As reflected in the Guidance and FAQs, Treasury has not interpreted this provision to limit eligible costs to those that are incremental increases above amounts previously budgeted. These are Covid-19@oneidanation.org and (920) 869-4481. Fund payments are not required to be used as the source of funding of last resort. developer tools pages. In addition, pursuant to section 5001(b) of Division A of the CARES Act, payments from the Fund are subject to the requirements contained in the Further Appropriations Act of 2020 (Pub. No payments from the Fund may be provided to the Association of Community Organizations for Reform Now (ACORN) or any of its affiliates, subsidiaries, allied organizations, or successors. 48. 2. 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. A confirmation email will be sent when a new user account is created, which must be confirmed within three days in order to provide uninterrupted online access through your Print Subscription. Furthermore, the budget most recently approved as of March 27, 2020, provides the spending baseline against which expenditures should be compared for purposes of determining whether they may be covered using payments from the Fund. According to the tribes information office, the amount received in the first of two allocations is identified as $50,966,838.27. These include: Although tribes have broad discretion within the above categories of infrastructure, the Treasury Department clarified in the Interim Final Rule that general infrastructure spending (roads, energy, etc.) If a State makes a payment to an individual under the lost wages assistance program and later determines that such individual was ineligible for the program, the ineligibility determination has the following consequences: A grant made to cover interest and principal costs of a loan, including interest and principal due after the period that begins on March 1, 2020, and ends on December 31, 2021 (the covered period), will be considered to be incurred during the covered period if (i) the full amount of the loan is advanced to the borrower within the covered period and (ii) the proceeds of the loan are used by the borrower to cover expenses incurred during the covered period. Recipients may not apply their indirect costs rates to payments received from the Fund. Payments to tribal governments were determined by the Secretary of the Treasury in consultation with the Secretary of the Interior and American Indian and Alaska Native tribes. the Federal Register. 14. For example, a State received the minimum $1.25 billion allocation and had one county with a population over 500,000 that received $250 million directly.
States to decide how to spend $350 billion in Covid relief funds - CNBC Chairman Andy Joseph, Jr. stated, We had all hoped to put the pandemic behind us, but that has not been the case. 2020 COVID-19 Fisheries Assistance. Remaining quarterly reports will cover one calendar quarter and must be submitted 30 days after the end of each calendar quarter. documents in the last year, 86 documents in the last year, 467 The Single Audit Act and 2 CFR part 200, subpart F regarding audit requirements apply to any non-federal entity, as defined in 2 CFR 200.69, that receives payments from the Fund in the amount of $750,000 or more.
As of June 17, 2020, all payments based on employment and expenditure data, other than payment of amounts allocated to Alaska Native corporations, have been made. 102-477 Plan and intends to provide the following services in accordance with its approved 477 The CARES Act directs Treasury to use U.S. Census Bureau data for the most recent year for which data is available. Expenses of providing paid sick and paid family and medical leave to public employees to enable compliance with COVID-19 public health precautions. 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. The State incurs an obligation to FEMA in the amount of the payment to the ineligible individual. Description of original award (Fiscal Year 2020, $70,674) The Coronavirus Emergency Supplemental Funding (CESF) Program allows States, U.S. If a small business received a Small Business Administration (SBA) Payment Protection Program (PPP) or Economic Injury Disaster Loan (EIDL) grant or loan due to COVID-19, may the small business also receive a grant from a unit of government using payments from the Fund? This particular nonexclusive example of an ineligible expenditure relates to public employees.
Request Funding | U.S. Department of the Treasury May a State receiving a payment transfer funds to a local government? As noted previously on Treasury's website, on August 10, 2020, the frequently asked questions were revised to add Questions A.49-52. Officials said states and. Information contained in this alert is for the general education and knowledge of our readers. The Treasury Department is accepting comments on the Interim Final Rule until July 16, 2021. The hallmark of Holland & Knight's success has always been and continues to be legal work of the highest quality, performed by well prepared lawyers who revere their profession and are devoted to their clients.