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U.3. DEPARTMENT oF THE TREASURY <br /> Responding to Public Health and Economic <br /> Impacts ofk-OVID-19 <br /> The Coronavirus State and Local Fiscal Recovery Funds provide resources for governments to meet the <br /> public health and economic needs of those impacted by the pandemic in their communities, as well as <br /> address longstanding health and economic disparities, which amplified the impact of the pandemic in <br /> disproportionately impacted communities, resulting in more severe pandernic impacts. <br /> The eligible use category to respond to public health and negative economic impacts is organized <br /> around the types of assistance a recipient may provide and includes several sub-categories.. <br /> ° public health, <br /> " assistance Lohouseholds, <br /> ° assistance tosmall businesses, <br /> ° assistance tononprofits, <br /> w aid toimpacted industries, and <br /> w public sector capacity. <br /> 1n general,to identify eligible uses of funds in this category, recipients should (1) identify aCOV|D'19 <br /> public health or economic impact on an individual or class (i.e.,a group) and (2) design a program that <br /> responds to that impact. Responses should be related and reasonably proportional to the harm <br /> identified and reasonably designed to benefit those impacted. <br /> To provide simple, dear eligible uses of funds that meet this standard,Treasury provides a non- <br /> exhaustive list of enumerated uses that respond to pandemic impacts.Treasury also presumes that <br /> some populations experienced pandemic impacts and are eligible for responsive services. In other <br /> words, recipients providing enumerated uses of funds to populations presumed eligible are clearly <br /> operating consistently with the final rule.' <br /> Recipients also have broad flexibility to (1) identify and respond to other pandemic impacts and (2) <br /> serve other populations that experienced pandernic impacts, beyond the enumerated uses and <br /> presumed eligible populations. Recipients can also identify groups or"classes" of beneficiaries that <br /> experienced pandemic impacts and provide services to those classes. <br /> 'However,please note that use of funds for enumerated uses may not be grossly disproportionate to the harm.mrther, <br /> recipients should consult the Capital Expenditures section for more information about pursuing a capital expenditure;please <br /> note that enumerated capital expenditures are not presumed to be reasonably proportional responses to an identified harm <br /> except ao provided in the Capital Expenditures section. <br /> Comnovirus State& Local Fiscal Recovery Funds:Overview of the Final Rule <br />