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whether to conduct the analysis of FTEs that can be covered by SLFRF funds on a government - <br />wide basis or for an individual department, agency, or authority. <br />These FTEs must have begun their employment on or after March 3, 2021, which is the <br />beginning of the period of performance. For administrative convenience, recipients do not need <br />to demonstrate that the reduction in number of FTEs was due to the COVID-19 pandemic, as <br />Treasury assumes the vast majority of employment reductions during this time were due to <br />pandemic fiscal pressures on state and local budgets. Recipients do not need to hire for the same <br />roles that existed pre -pandemic. <br />For illustration, consider a hypothetical recipient with 1000 budgeted FTEs on January <br />27, 2020 (950 filled FTE positions and 50 unfilled FTE positions). The recipient's pre pandemic <br />baseline is 1000 FTEs; its adjusted pre pandemic baseline is 1000 * 1.075 = 1075 FTEs. Now, <br />assume that on March 3, 2021, the recipient had 800 budgeted FTEs in total (795 filled FTE <br />positions and 5 unfilled FTE positions), with 50 FTEs primarily dedicated to responding to the <br />COVID-19 public health emergency. The recipient would have the option of using either 800 <br />FTEs or 750 FTEs as its actual number of FTEs for the calculation; assuming it chooses the <br />lower number, it would be able to fund up to 325 FTEs with SLFRF funds (that is, 1075 — 750 = <br />325 FTEs). Specifically, the recipient would be able to use SLFRF to fund payroll and covered <br />benefits for up to 325 FTEs that begin their employment on or after March 3, 2021, for costs <br />obligated by December 31, 2024, and expended by December 31, 2026, consistent with the <br />Uniform Guidance's Cost Principles, as long as SLFRF funds are used for additional FTEs hired <br />over the recipient's 750 FTE level (which is its March 3, 2021 budgeted FTE level). <br />In hiring new employees, the final rule encourages recipients to ensure a diverse <br />workforce. The final rule also prohibits recipients from using funds to temporarily fill positions <br />182 <br />