For each category of eligible reimbursements, examples are provided. These examples are not all inclusive and similar costs will be considered for reimbursement.  The attached reporting spreadsheet provides additional examples of eligible reimbursements. 

The cost must meet the required criteria stated in 601(a) of the Social Security Act: 1.) COVID related, 2.) not supplanting budgeted costs, and 3.) incurred between March 1, 2020 and Dec. 30, 2020.

1. Transferred to other governments
2. Payroll for public health and safety employees
   1. Payroll expenses for public health and public safety (not corrections), hours spent working on COVID-19-related matters are reimbursable.
   2. Fringe benefits for the charged payroll time (break pension cost out separately due lack of clarity regarding eligibility).
   3. Indirect cost for charged payroll time (break indirect costs out separately due lack of clarity regarding eligibility).
   4. Hazard pay.
3. Budgeted personnel and services diverted to a substantially different use
   1. For all other employees, including human services and program administrators, if 51% or more of their time is spent per pay period (substantially dedicated) for mitigating or responding to the COVID-19 public health emergency, only the time spent working on the COVID-19 public health emergency will be reimbursed.
4. Spent to improve telework capabilities of public employees
   1. New technology costs
   2. Costs related to holding virtual meetings
   3. Commodities required for employees to work from home
5. Medical expenses
   1. Expenses of public hospitals and clinics, including temporary care sites
   2. Cost of providing COVID-19 testing
   3. Emergency medical response and transportation expenses
   4. Telemedicine
6. Public health expenses
   1. Costs of Personal Protective Equipment due to the COVID-19 Public Health Emergency
   2. Expenses of providing paid sick and paid family and medical leave to public employees to enable compliance with COVID-19 public health precautions is eligible.
   3. Sanitization and disinfection costs due to the COVID-19 Public Health Emergency
   4. Costs associated with opening facilities such that they comply with COVID-19 public health guidelines (e.g. signage, glass shields, tents, barrier posts, thermometers)
   5. Expenses for food delivery to residents, including, for example, senior citizens and other vulnerable populations, to enable compliance with COVID-19 public health precautions.
   6. Expenses for care for homeless populations provided to mitigate COVID-19 effects and enable compliance with COVID-19 public health precautions.
   7. Legal and Communication Costs incurred due to COVID-19 Public Health Emergency
7. Facilitate distance learning
   1. Technological improvements, in connection with school closings to enable compliance with COVID-19 precautions.
8. Providing economic support
   1. Expenditures related to the provision of grants to small businesses to reimburse the costs of business interruption caused by required closures. For compliance purposes, these expenses will only be reimbursed if there is an approved plan by Will County that establishes a system to avoid duplication of benefits.
9. Associated with the issuance of tax anticipated notes
10. FEMA Public Assistance Program 25% Local Cost Share.  Additional information can be found at https://www.fema.gov/media-library/assets/documents/187108

Any other COVID-19-related expenses reasonably necessary to the function of government that satisfy the Fund’s eligibility criteria.

​Ineligible Expenses

Non-allowable expenditures include, but are not limited to:

1. Non-COVID-19 related expenses.
2. Revenue shortfall.
3. Damages covered by insurance.
4. Expenses that have been or will be reimbursed under any federal or state program.
5. Reimbursement to donors for donated items or services.
6. Severance pay.
7. Legal settlements.
8. Payroll or benefits expenses for employees whose work duties are not substantially dedicated to mitigating or responding to the COVID-19 public health emergency.
9. Bonuses or incentives and permanent salary increases are not eligible.

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   More information is available on the Treasury’s Website.

   https://home.treasury.gov/​policy-issues/​cares/​state-and-local-governments

   Coronavirus Relief Fund Guidance for State, Territorial, Local, and Tribal Governments Updated June 30, 2020

   Coronavirus Relief Fund Frequently Asked Questions Updated as of July 8, 2020

The Treasury OIG Reporting and Record Retention Requirements, dated July 2, 2020 state that subrecipients of the funds, such as municipalities and fire protection districts, must retain for 5 years, “Records to support compliance with subsection 601(d) may include, but are not limited to, copies of the following:

1. General ledger and subsidiary ledgers used to account for

(a) the receipt of Coronavirus Relief Fund payments and

(b) the disbursements from such payments to meet eligible expenses related to the public health emergency due to COVID-19;

2. Budget records for 2019 and 2020;
3. Payroll, time records, human resource records to support costs incurred for payroll expenses related to addressing the public health emergency due to COVID-19;
4. Receipts of purchases made related to addressing the public health emergency due to COVID-19;
5. Contracts and subcontracts entered into using Coronavirus Relief Fund payments and all documents related to such contracts;
6. Grant agreements and grant sub-award agreements entered into using Coronavirus Relief Fund payments and all documents related to such awards;
7. All documentation of reports, audits, and other monitoring of contractors, including subcontractors, and grant recipient and sub-recipients; 
8. All documentation supporting the performance outcomes of contracts, subcontracts, grant awards, and grant recipient sub-awards; 
9. All internal and external email/electronic communications related to use of Coronavirus Relief Fund payments; and
10. All investigative files and inquiry reports involving Coronavirus Relief Fund payments.”