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"employees involved in providing medical and other health services to patients and supervisory <br />personnel" includes behavioral health services as well as physical health services. <br />Treasury also is clarifying that this provision only addresses employees of the recipient <br />government responding to COVID-19. For discussion of eligible expenses to administer SLFRF, <br />including eligible costs for subrecipients performing eligible activities on behalf of a recipient <br />government, see section Administrative Expenses in Program Administration Provisions. <br />Finally, Treasury is clarifying that indirect costs for administrative, management, and <br />financial management personnel to support public health and safety staff responding to COVID- <br />19 are not permissible under this provision, given the relatively greater challenge of <br />differentiating the marginal increase in staff time and workload due to pandemic response for <br />indirect versus direct costs. <br />Public Comment: Time Period: Finally, some commenters made recommendations on the <br />time period during which this eligible use should be available. Some commenters recommended <br />eligibility begin before March 3, 2021, the period when Treasury's interim final rule permitted <br />recipients to begin to incur costs using SLFRF funds; for discussion of this topic, see section <br />Timeline for Use of SLFRF Funds in Program Administration Provisions. As noted above, <br />Treasury also posed a question in the interim final rule asking for how long Treasury should <br />maintain the administrative convenience that SLFRF funds may be used for the full payroll and <br />covered benefits of public health and safety staff primarily dedicated to COVID-19 response. <br />Several commenters recommended that Treasury maintain this approach throughout the program <br />or through December 31, 2024. Other commenters requested clarification on whether eligibility <br />for this use of funds was tied to the length of the state of emergency or whether a jurisdiction has <br />an active state of emergency. <br />177 <br />