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inclusion of these enumerated eligible uses to address key economic needs among households <br />due to the pandemic, and Treasury is maintaining these eligible uses in the final rule, in line with <br />commenters' recommendations. <br />1. Food assistance. The interim final rule included an enumerated eligible use for food <br />assistance. Some commenters expressed support for this eligible use and emphasized the <br />importance of aid to address food insecurity. Some commenters raised questions as to whether <br />food assistance funds could be used to augment services provided through organizations like <br />food banks, churches, and other food delivery services, or generally be sub -awarded to these <br />organizations. <br />Treasury Response: Treasury is maintaining this enumerated eligible use without change. <br />Recipients may, as was the case under the interim final rule, administer programs through a wide <br />range of entities, including nonprofit and for -profit entities, to carry out eligible uses on behalf of <br />the recipient government (see section Distinguishing Subrecipients versus Beneficiaries). <br />Further, Treasury is clarifying that capital expenditures related to food banks and other facilities <br />primarily dedicated to addressing food insecurity are eligible; recipients seeking to use funds for <br />capital expenditures should refer to the section Capital Expenditures in General Provisions: <br />Other for additional eligibility standards that apply to uses of funds for capital expenditures. <br />2. Emergency housing assistance. The interim final rule included an enumerated eligible <br />use for rent, mortgage, or utility assistance and counseling and legal aid to prevent eviction or <br />homelessness. <br />81 <br />