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and safety staff are primarily dedicated to responding to COVID-19. As noted above, recipients <br />may use reasonable estimates to implement this provision. Recipients should maintain records on <br />how they developed these estimates and need not track staff hours. Treasury notes that records <br />retained can include payroll records (e.g., the number and type of staff in various positions), <br />attestations from supervisors or staff (e.g., self -attestation of share of time spent on COVID-19), <br />or regular work product or correspondence (e.g., calendars, e-mail correspondence, documents, <br />and other electronic records). Treasury anticipates that these types of records are generally <br />retained in many government settings; recipients should also consult the Award Terms and <br />Conditions for SLFRF funds for requirements on length of record retention. For example, a <br />recipient could establish a reasonable presumption about the share of time that an employee, <br />division, or operating unit is responding to COVID-19 and simply retain those employees' <br />electronic records as a record to support their assessment. <br />Public Comment: Public Health and Safety Staff Primarily Dedicated to COVID-19 <br />Response: Some commenters recommended expanding the administrative convenience for public <br />health and safety staff primarily dedicated to COVID-19 response to further types of staff, to all <br />public health and safety staff, or to public health and safety staff serving underserved areas. <br />Treasury Response: The interim final rule recognized that COVID-19 response continues <br />to require substantial staff resources and provides an administrative convenience to make it <br />relatively simpler to identify the eligibility of the types of workers — public health and safety <br />workers — generally most involved in COVID-19 response. At the same time, many public health <br />and safety workers perform roles unrelated to COVID-19; coverage of all roles would be <br />overbroad compared to the workers responding to COVID-19 in actuality. For this reason, the <br />final rule maintains the interim final rule's approach to permitting SLFRF funds to be used for <br />175 <br />