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U.S. DEPARTMENT oF THE TREASURY <br /> employee or his or her operating unit or division, is "primarily dedicated"to responding to COVID- <br /> 19. Primari|ydedicatedmeansthatmorethanha|foftheemp|oyee, unit, ordivision'stimeis <br /> dedicated to responding toCOV|D'19. <br /> Recipients must periodically reassess their determination and maintain records to support their <br /> assessment, although recipients do not need to track staff hours. <br /> 3. Use SLFRF funding for payroll and covered benefits for the portion of eligible staff time spent on <br /> COVID-19 response.SLFRF funding may be used for payroll and covered benefits for the portion of <br /> theemp|oyees'timespentonCOV|D'19response, asca|culatedabove,thnoughtheper/odof <br /> performance. <br /> Government Employment and Rehiring Public Sector Staff <br /> Under the increased flexibility of the final rule, SLFRF funding may be used to support a broader set of <br /> uses to restore and support public sector employment. Eligible uses include hiring up to a pre-pandemic <br /> baseline that is adjusted for historic underinvestment in the public sector, providing additional funds for <br /> employees who experienced pay cuts or were furloughed, avoiding layoffs, providing worker retention <br /> incentives, and paying for ancillary administrative costs related to hiring, support, and retention. <br /> w Restoring pre-pandernic employment. Recipients have two options to restore pre-pandemic <br /> employment, depending on the redpient"sneeds. <br /> w If the recipientsimply wants to hire back employees for pre-pandemic positions: Recipients <br /> may use SLFRF funds to hire employees for the same positions that existed on January 27, <br /> 2020 but that were unfilled or eliminated as of March 3, 2021. Recipients may use SLFRF <br /> funds to cover payroll and covered benefits for such positions through the period of <br /> performance. <br /> ~ /f the recipient wants to hire above the pre'pondem/c baseline onolor would like tohave <br /> flexibility in positions: Recipients may use SLFRF funds to pay for payroll and covered <br /> benefits associated with the recipient increasing its number of budgeted FTEs up to 7.5 <br /> percent above its pre-pandemic baseline. Specifically, recipients should undergo the <br /> following steps: � <br /> a. Identify the recipient's budgeted IFTE level on January 27, 2020.This includes all <br /> budgeted positions, filled and unfilled.This is called the pre-pandemic baseline. <br /> b. Multiply the pre'pandemicbase|ine by 1-075.This is called the odjustedpne' <br /> pondem/cboseline. <br /> c. Identify the recipient's budgeted IFTE level on March 3, 2021,,which is the beginning <br /> of the period of performance for SLFRF funds. Recipients may, but are not required <br /> �� exclude the number ofFTEs dedicated to responding to the[OV0'19public <br /> health emergency. This is called the actual number ofF7Es. <br /> d. Subtract the actual number of FTEs from the adjusted pre-pandemic baseline to <br /> calculate the number of FTEs that can be covered by SLFRF funds. Recipients do not <br /> have to hire for the same roles that existed pre-pandemic. <br /> Coronovirus Stote&Loco/Fiscal Recovery Funds:Overview nf the Final Rule <br />