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7.6. EDSR 07-20-2020 Elk Request for Action River To Item Number Economic Development Authori 7.6 Agenda Section Meeting Date Prepared by General Business July 20, 2020 Amanda Othoudt,ED Director Item Description Reviewed by Director Report Cal Portner, City Administrator Reviewed by Action Requested Information presented for discussion to keep the EDA updated on development activity. Background/Discussion BUSINESS VISITS We are working on scheduling BR&E visits and GROW MN Visits with the Elk River Area Chamber of Commerce utilizing a combination of an online platform and in person visits. MISCELLANEOUS DEED Bi-weekly Conference Calls Staff participates in weekly calls facilitated by DEED Commissioner Steve Grove which keep economic development professionals up to date on changes to federal and state loan programs and resources available to local businesses. COVID-19 SMALL BUSINESS EMERGENCY MICROLOAN PROGRAM To date,we have received 12 inquiries for the program, and five applications were approved. Three more applications were received. Staff reviewed applications from Snap Fitness, Elk River Country Club, and the Eagles Club. All applications were complete and met the policy objectives outlined in the program. Total funds to be expended for the three new applications is $27,374. A grand total of$97,374 will be expended from the total program dollars, of which$27,374 is eligible for forgiveness. SHERBURNE COUNTY BUSINESS RELIEF FUND Sherburne County created the Business Relief Fund to provide temporary support to local businesses adversely affected the COVID-19 pandemic. The county's goal is to help businesses survive the economic crisis caused by the pandemic and to provide a means for them to re-open under public health guidance and protocols. Eligible businesses may receive a one-time grant of up to $30,000 based on demonstrated need and for use on eligible expenses. Funds can be used for rent or mortgage payments,payroll for current employees,working capital and operational costs such as inventory and utility payments. The county will determine in its discretion the appropriate amount of a grant and the eligible costs and expenses for each eligible business. Applications will be accepted beginning July 27 through August 31, 2020. The Elk River Vision A welcoming community with revolutionary and pirited resourcefulness,exceptional service,and community engagement that encourages and inspires prosperity P 0 w E H E D 0 Y ItAIAT- IJR CARESACT In March of 2020, Governor Tim Walz issued a series of Emergency Executive Orders in response to the COVID- 19 pandemic which closed public and private schools,closed bars,restaurants,and other places of accommodation and generally required Minnesotans to stay at home. Emergency Executive Order 20-15 recognizes that the State's response to the COVID-19 pandemic will result, either directly or indirectly,in the closure of many of Minnesota's businesses. In an effort to mitigate the economic distress caused by the COVID-19 pandemic, Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) to provide funding to States and local governments to cover costs associated with the COVID-19 pandemic. Guidance issued by the federal government provides that CARES Act funding is intended to cover a variety of costs incurred by State and local governments in responding to and mitigating the effects of the COVM-19 public health crisis,including expenses to enable compliance with public health measures such as facilitating distance learning and improving telework capabilities, and expenses associated with economic support, such as grants to businesses. The EDA should consider recovering costs associated with the COVID-19 Small Business Emergency microloan program through the CARES Act. Expenses associated with economic support, such as grants to businesses are eligible for reimbursement. If the commission agrees, staff will have a resolution prepared. REVOLVING LOAN FUND BALANCE REPORTS At the request of the Commission, a copy of the Revolving Loan Fund report is attached.All loans are showing current. Financial Impact N/A Attachments ■ Revolving Loan Fund Report ■ Sherburne County COVID-19 Relief Fund Press Release ■ CARES Act Information ■ Dashboard Report (to be delivered at the meeting) ELK RIVER ECONOMIC DEVELOPMENT AUTHORITY MICRO LOANS Current Current 7/16/20 Loan Loan Interest Term Monthly Principal Borrower Date Amount Rate (Months)Payment Outstanding Current Die Concepts 6/3/2016 $185,200 2.00%60 $936.90 $153,802.10 Y Heritage Millwork 12/22/2016 $100,000 3.00%60 $965.61 $68,426.43 Y Ralphies#1 9/10/2013 $74,999 3.00%120 $724.20 $25,753.28 Y Ralphies#2 8/28/2018 $19,175 3.00%60 $343.65 $12,475.37 Y TOTAL MICRO LOANS $260,457.18 Micro Loan Fund 240 Distinctive Iron 10/1/2019 $126,000 2.03%60 $1,050.07 184,683.87$ Y Scott Morrell LLC 8/6/2015 $200,000 2.00%60 $1,011.77 157,925.93 Y Orluck 7/17/2018 $200,000 3.00%84 $2,642.66 149,339.56 Y $491,949.36 DEED Jobs Incentive Loan Fund 242 COVID-19 Small Business Emergency Loans Current 7/16/20 Loan Loan Interest Term 6-month Monthly Principal Forgivable Date Amount Rate (Months)Deferment Payment Outstanding Chow Mixed Grill and BBQ 7/6/2020 $20,000.00 0%60 1/1/2021 166.67 $20,000.00 $5,000.00 Daddy-O's Café, Inc.7/6/2020 $5,000.00 0%60 1/1/2021 41.67 $5,000.00 $5,000.00 Inspire Studio, LLC 7/6/2020 $20,000.00 0%60 1/1/2021 166.67 $20,000.00 $0.00 Pinnacle Foods, LP 7/6/2020 $5,000.00 0%60 1/1/2021 41.67 $5,000.00 $5,000.00 Pyramid Fitness Group 7/6/2020 $20,000.00 0%60 1/1/2021 166.67 $20,000.00 $5,000.00 Snap Fitness Pending $20,000.00 0%60 Elk River Country Club Pending $5,000.00 0%60 Eagles Club Pending $2,374.00 0%60 1/1/2021 $70,000.00 $20,000.00 Fund Cash Balances 07/16/20: Micro Loan Fund - 240 $829,673.33 State DEED Jobs Incentive - 242 $132,122.99 1 SHERBURNE COUNTY BUSINESS RELIEF FUND GUIDELINES Adopted Sherburne County Board: July 14, 2020 2 Business Relief Fund Guidelines The purpose of the Sherburne County Business Relief Fund is to provide temporary support to local businesses adversely affected the COVID-19 pandemic. The County’s goal is to help businesses survive the economic crisis caused by the pandemic and to provide a means for them to re-open under public health guidance and protocols. The Business Relief Fund will be administered through the County Administrator’s office. Business owners who have questions or need assistance in completing applications should contact: Sherburne County Administration Attn: Dan Weber, Assistant County Administrator 13880 Business Center Sherburne County, MN 55330 dan.weber@co.sherburne.mn.us 763-765-3007 Businesses are also strongly encouraged to apply for all other available COVID-19 related funding such as the Business Administration Economic Injury Disaster Loan, the Paycheck Protection Program, and the State of Minnesota Business Emergency Loan program. Businesses applying for funds through these programs are still eligible to receive a grant from the County, but may not use County grant funds for eligible expenses covered by other Local, State or Federal funds. Eligible Businesses Businesses must meet all of the following criteria as of March 1, 2020 to be eligible for grant funds: 1. Be able to demonstrate that the business was directly and adversely affected by the COVID-19 pandemic. (A loss of revenue must be shown by demonstrating at least a 30% reduction in revenue as calculated based on monthly revenue from the period of March 1, 2020 through the date of application, as compared to 2019 revenue for the same period.) 2. Have a physical commercial or industrial location in Sherburne County. 3. Be registered with the Minnesota Secretary of State and not be debarred by the State of Minnesota. 4. Have at least two FTE (full-time equivalent) and no more than fifty FTE employees at the location address. Special consideration may be given to businesses and non-profits which utilize independent contractors and sole proprietors within their business; 5. Be current on all taxes, bills, or charges due to the County from February 1, 2020 or prior. 3 Ineligible businesses include the following (this is a non-exclusive list): • Non-profit organizations • Self-employed, independent contractors or businesses with no full-time employees other than the owner • Corporate chains and/or multi-state chains • Businesses that derive income from passive investments; business-to-business transactions; real estate transactions; property rentals or property management; billboards; or lobbying Amount of Grant and Use of Grant Funds Eligible businesses may receive a one-time grant of up to $30,000 based on demonstrated need and for use on eligible expenses. Funds may be used for rent or mortgage payments, payroll for current employees, working capital and operational costs such as inventory and utility payments. Funds may not be used for Agriculture (crop or livestock production, etc.), purchasing machinery or vehicles, moving expenses, land acquisition, or the payment of property taxes. The County will determine in its discretion the appropriate amount of a grant and the eligible costs and expenses for each eligible business. Application Process • Applications will be accepted beginning July 27 through August 31, 2020. • Applicants must submit an application form via the web available here: __________. • Applicants should include the following information: ○ Basic details about the business; ○ Information on current operations including whether the business is currently closed or is providing reduced services; ○ Narrative descriptions and estimated calculations of the negative impacts on the business due to COVID-19; and ○ Information on the intended use of the grant funds. • Applicants will be notified within approximately two weeks is the application is approved. • Following notice of an approved application, applicants must submit the following within 5 business days: 4 ○ 2019 Federal Business Tax Return or appropriate Business Tax Schedule, or substitute documentation of revenue if 2019 Return is not yet completed; ○ Evidence of revenue loss related to COVID 19 or other documentation demonstrating the impact the COVID-19 pandemic. ○ Any additional documentation or information deemed necessary by County Administration to determine eligibility, generate grant documents, disburse grant proceeds, or meet program reporting requirements. • The failure to submit required documentation will result in forfeiture of grant award. Reporting Businesses owners receiving grant funds must sign an agreement form acknowledging that the business will use the grant funds only for eligible costs and expenses not already covered by other Federal, State or Local funds and agreeing to provide a report to the County on the use of the grant funds. The County will require business owners to provide proof that grant funds were used only for eligible costs and expenses. Sherburne County Business Relief Fund Grant Application Program Information: All grants awarded are for the purpose of working capital and intended to replace cash flow used for operating costs that existed at the time of the peacetime emergency declaration made through Executive Order 20-01. Such costs may include current payroll obligations, lease or mortgage payments, utilities, accounts payable and other critical business expenses that can’t be paid as a direct result of the current health emergency. This program is subject to applicable state and local peacetime emergency executive orders. Eligibility Notes: All applicants must be eligible businesses with physical operations located in Sherburne County that have been operating long enough to demonstrate financial viability. Applicants must demonstrate that they were directly and adversely affected by the COVID-19 related peacetime emergency Executive Orders 20-04 and 20-08, including being in an industry specifically named by those executive orders. Please review and complete entire application prior to submittal. Applicant Information 1. Business legal name: ______________________________________________________ (Name should be the officially registered name of the business entity.) Business operating name ______________________________________________________ (if different) Type of Business: ______________________________________________________ NAICS Code (if available): ______________________________________________________ Business street address: ______________________________________________________ City: ______________________ State: __________ Zip Code: _____________ Mailing address (if different): ______________________________________________________ City: _____________________ State: __________ Zip Code: _____________ Telephone: _____________________________ Email: ___________________________________ Business website: _________________________________________________________________ 2 2. Individual completing the application: Name: _________________________________________________________________________ Title: ________________________________________________________________________ (Owner, Founder, CEO, General Manager, Partner, etc.) Address: ________________________________________________________________________ Telephone: _____________________________ Email: ____________________________________ 3. Is your business registered with the Minnesota Secretary of State? If so, please provide certificate of good standing with the MN Secretary of State Office. ☐ Yes ☐ No 4. Do you own the building where your business is located or have a lease for the space? ☐ Own ☐ Lease Applicants will need to provide a copy of a lease or statement of lease terms, mortgage statement, property tax statement, or other documentation to show site control within the city. 5. Business description (product, hours, customers, clients, number of locations, etc.), type (industry) and brief history of business: 6. What year did this business begin operating in Sherburne County? ________________________ 7. Employment (please include all W-2 employees): On March 1, 2020: # Full-time employees: ______________# Part-time employees: _____________________ Current: # Full-time employees: ______________# Part-time employees: _____________________ Financial Information 3 8. Annual gross revenue last year? $________________________________________ 9. Average monthly gross revenue prior to March 16th? $_________________________________ 10. Projected monthly gross revenue? $____________________________________________ (Average of next three months) 11. Estimated monthly gross revenue loss due to COVID-19: $______________________________ 12. Do you have Business Interruption insurance and have you filed a claim? ☐ Yes ☐ No ☐ Not Applicable 13. Evidence of submittal, acceptance, approval and/or denial of Local, State and federal emergency financing program application. Has applicant received funds from an Economic Injury Disaster Loan through the SBA and Small Business Emergency Loan through the Minnesota Department of Employment and Economic Development (DEED) and/ or other local government financing prior to applying for this grant? ☐ Yes ☐ No Please explain below: COVID-19 Impact 14. Was your business ordered to close or had to significantly reduce its operations by a State of Minnesota Emergency Executive Order in 2020? 4 ☐ Yes ☐ No 15. Current operating status of business: ☐ open for business and/or operating online ☐ open for business but with reduced hours ☐ reduced operations and/or operating online ☐ closed but still operating onsite, online or remotely ☐ closed but products and or services redeployed to assist current health crisis ☐ completely closed ☐ Other: please explain current status of business if none of the above apply. 16. Briefly explain how the business has been impacted by COVID 19 health pandemic and/or related Executive Orders and what challenges it is facing. 17. What are your plans to reopen and/or resume operations following the COVID-19 crisis? 18. Grant amount requested ______________________________________________ 5 19. Please describe how you intend to use awarded grant funds to support your business during the COVID-19 crisis. Eligible expenses include current payroll obligations (i.e. may not include employees who have been laid off), lease or mortgage payments, utilities, accounts payable, and other critical business expenses that can’t be paid as a direct result of the current health emergency. Please specify eligible expenses expected to be paid with funds. Include proposed expenses requested to be paid using total amount of grant. For example: Payroll – 2 employees, 2 weeks: $3,000, May Rent - $2,000. 20. Is there anything else that we should be aware of in relation to your application or business? 6 Supporting Documents The following documents must accompany an application for it to be deemed complete: 1. Evidence that you own or lease the space your business is located in. Example documentation includes: copy or statement of lease including terms, mortgage statement, property tax statement or other document to show proof of occupancy within Sherburne County. This could also include photograph or web map street image of the business location with evidence of business signage, if applicable. 2. Proof of eligible expense requested to be paid with grant funds. This includes, but is not limited to, payroll, rent/mortgage/utility/, accounts payable, and other critical business expenses that can’t be paid as a direct result of the current health emergency. 3. The most recent federal tax return submitted for the business (with signature) from 2019 and the income statements from the first six months of both 2019 & 2020. 4. A W-9 Form (with signature). 5. Other supporting documentation deemed necessary by the County to assist in understanding the applicant’s situation. 7 Grant Report All grant recipients are required to submit a brief report to Sherburne County within 60 days after the date of the executed grant agreement, specifying how the entirety of the awarded grant funds were utilized. Grant Recipients will be required to provide substantially the following information: Business name: ________________________________________________________________ Business street address: _________________________________________________________ City: ______________________ State: __________ Zip Code: _____________ Name and title of person completing form: ___________________________________________ 1. What was the total amount of grant you received? $_________________________ 2. Did you utilize the funds as expected and stated in your application? ☐ Yes ☐ No, please explain _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ 3. Please specify how grant funds were utilized. Include expenses and amounts up to total amount of grant. For example: Payroll – 2 employees, 2 weeks: $3,000, May Rent - $2,000. _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ 8 4. Please describe benefits received from the awarded funds. 5. Briefly explain any ongoing business impacts from the COVID-19 pandemic: 9 Applicant Acknowledgements 1. The Applicant shall hold Sherburne County, its officers, consultants, attorneys, and agents harmless from any and all claims arising from or in connection with the Grant Program or its Application, including but not limited to, any legal or actual violations of any State or Federal laws. 2. The Applicant recognizes and agrees that the Sherburne County retains absolute authority and discretion to decide whether or not to accept or deny any particular Grant Application, and that all expenditures, obligations, costs, fees, or liabilities incurred by the Applicant in connection with the Grant Application are incurred by the Applicant at its sole risk and expense. 3. The Applicant acknowledges that it has read the Business Relief Fund guidelines and understands that if the application is approved for funding, grant funds awarded must only be used to pay eligible expenses. 4. Financial Assistance Certification: I hereby certify that the Business Relief Assistance is necessary due to direct and adverse effects related to Executive Orders 20-04 and 20-08. The undersigned, a duly authorized representative of the Applicant, hereby certifies the foregoing information is true, correct, and complete as of the date hereof; and agrees that: • All proceeds from the grant will be used for eligible business expenses under the Business Relief Fund; • Applicant will file a report with Sherburne County within 60-days after the date of the executed grant agreement stating how awarded funds were spent; • Applicant shall be bound by all terms and provisions of the Business Relief Fund Program. Name/Title of Authorized Business Representative Signature of Authorized Business Representative Date RESOLUTION NO. _07142020-AD-1970_________ RESOLUTION OF SHERBURNE COUNTY BOARD OF COMMISSIONERS ESTABLISHING THE SHERBURNE COUNTY BUSINESS RELIEF FUND WHEREAS, in March 2020, Governor Tim Walz issued a series of Emergency Executive Orders in response to the COVID-19 pandemic which closed public and private schools, closed bars, restaurants, and other places of accommodation and generally required Minnesotans to stay at home. WHEREAS, Emergency Executive Order 20-15 recognizes that the State’s response to the COVID-19 pandemic will result, either directly or indirectly, in the closure of many of Minnesota’s businesses. WHEREAS, in an effort to mitigate the economic distress caused by the COVID-19 pandemic, Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) to provide funding to States and local governments to cover costs associated with the COVID-19 pandemic. WHEREAS, guidance issued by the federal government provides that CARES Act funding is intended to cover a variety of costs incurred by State and local governments in responding to and mitigating the effects of the COVID-19 public health crisis, including expenses to enable compliance with public health measures such as facilitating distance learning and improving telework capabilities, and expenses associated with economic support, such as grants to businesses. WHEREAS, Sherburne County finds that in addition to impacting the health and safety of residents, the unprecedented economic environment created by the COVID-19 pandemic has resulted in numerous business shutdowns, income loss, and unemployment in the County. WHEREAS, although the State of Minnesota is currently “dialing back” business closures and other restrictions affecting the economy, and allowing businesses to reopen under certain limited conditions, Sherburne County recognizes that the costs of current and prior business interruptions and the costs for businesses associated with reopening under public health guidance and protocols are likely to prevent many businesses from continuing to operate. WHEREAS, the temporary and potential permanent closure of many of the County’s businesses as a result of the COVID-19 public health crisis threatens to substantially impair the County’s economy. WHEREAS, preservation of existing businesses with a physical location in Sherburne County is essential to stabilizing the County’s economy and the County therefore desires to provide economic assistance to its residents and businesses within the County that have been directly or indirectly impacted by the economic pressures caused by the COVID-19 public health crisis. NOW THEREFORE, BE IT RESOLVED, by the Sherburne County Board of Commissioners as follows: 1. The Sherburne County Board of Commissioners hereby established the Sherburne County Business Relief program and to provide business assistance and emergency funding to help local businesses survive/recover from the economic impacts of the COVID-19 pandemic. 2. The Sherburne County Business Relief Program is intended to provide emergency grant funding to sustain operations for businesses and to help eligible local businesses with costs associated with reopening under public health guidance and protocols. Eligible businesses shall be those that are locally owned and operated; have a physical establishment in Sherburne County; and have at least two and no more than 50 full time employees. 3, The Sherburne County Business Relief Program shall be administered according to the attached guidelines and in compliance with the requirements and limitations of the CARES Act. 4. Sherburne County shall allocate a minimum 20% of its federal funding from the Coronavirus Relief Fund available under the CARES Act for the Sherburne County Business Relief Program. 5. The County Administrator be authorized to negotiate an agreement with Central Minnesota Development Corporation (CMDC) for financial review and technical assistance in processing Sherburne County Business Relief program applications, with a not to exceed amount of $50,000, and that following review and approval by the County Attorney's Office, the Board Chair is authorized to sign the agreement on behalf of the County. Adopted this 14th day of July, 2020. _____________________________ Felix Schmiesing, Chair Sherburne County Board of Commissioners Attest: ______________________________________ Bruce Messelt County Administrator Date: 06/25/2020 (Updated 6/29/2020) To: Minnesota Cities, Towns, and Counties From: Minnesota Department of Revenue and Minnesota Management and Budget RE: Requirements and Instructions for Local Governments receiving Coronavirus Relief Funds (CRF), CFDA 21.019 Financial Systems Local governments receiving aid under this distribution must have a MN SWIFT Supplier ID prior to disbursement. Use this link for registration if you do not currently have a SWIFT Supplier ID. If you already have this ID you do not need to apply for a new one. Local governments that do not have a federal Data Universal Number System (DUNS) number will need to obtain one and register in the federal System for Award Management (SAM) within 30 days of receipt of CRF funds from the State of Minnesota. This is a require d to allow the federal government to track the distribution of federal funds. FEMA, Workers’ Compensation and Local Public Health Costs Local jurisdictions understand that they are responsible for FEMA nonfederal share, workers compensation, and the costs of supporting its Community Health Board COVID -19 response. Local jurisdictions should not anticipate additional funds for these purpose s. Accordingly: A local government receiving aid under this distribution sh ould use the funds, if necessary, to pay its nonfederal share of federal disaster (FEMA) assistance due to the COVID-19 public health peacetime emergency. According to U.S. Department of Treasury Guidance, CRF may be used to meet the non- federal matching requirements. A local government receiving aid under this distribution sh ould use the funds, if necessary, to pay for COVID-19 workers’ compensation costs expended between April 7, 2020 and December 1, 2020 for employees in job classifications entitled to the presumption established by Laws 2020, chapter 72, section 1. According to U.S. Department of Treasury Guidance, increased workers’ compensation costs to the government due to the COVID-19 public health emergency is an eligible expense. A local government receiving aid under this distribution should use the funds, if necessary, to support its Community Health Board COVID-19 response including for priority activities identified in consultation between the local boards and the Minnesota Department of Health. Federal Audit Requirements A local government receiving aid under this distribution is required to obtain a federal single audit if its expenditures of federal funds exceeds $750,000 in its fiscal year as explained below: §200.501 Audit requirements. (a) Audit required. A non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. (b) Single audit. A non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with §200.514 Scope of audit except when it elects to have a program-specific audit conducted in accordance with paragraph (c) of this section. (c) Program-specific audit election. When an auditee expends Federal awards under only one Federal program (excluding R&D) and the Federal program's statutes, regulations, or the terms and conditions of the Federal award do not require a financial statement audit of the auditee, the auditee may elect to have a program-specific audit conducted in accordance with §200.507 Program-specific audits. A program-specific audit may not be elected for R&D unless all of the Federal awards expended were received from the same Federal agency, or the same Federal agency and the same pass -through entity, and that Federal agency, or pass-through entity in the case of a subrecipient, approves in advance a program-specific audit. (d) Exemption when Federal awards expended are less than $750,000. A non-Federal entity that expends less than $750,000 during the non-Federal entity's fiscal year in Federal awards is exempt from Federal audit requirements for that year, except as noted in §200.503 Relation to other audit requirements, but records must be available for review or audit by appropriate officials of the Federal agency, pass-through entity, and Government Accountability Office (GAO). State Reporting Requirements Local governments will be required to report expenditures to the state monthly using an online portal. County Supplemental Appropriations Cities and towns with populations under 200 are not eligible for a direct allocation from the state. Instead, consistent with the legislative proposal, the home county for these cities and towns will receive supplemental aid to be distributed to those cities and towns. The amount of the county distribution to cities and towns is equal to the lesser of the state supplemental aid for that jurisdiction or the jurisdictions documented allowable costs. The city supplemental aid to counties is equal to the population of cities under 200 in the county multiplied by $75.34. The town supplemental aid to counties is equal to the population of towns under 200 in the county multiplied by $25. 1 Coronavirus Relief Fund Guidance for State, Territorial, Local, and Tribal Governments Updated June 30, 2020 1 The purpose of this document is to provide guidance to recipients of the funding available under section 601(a) of the Social Security Act, as added by section 5001 of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The CARES Act established the Coronavirus Relief Fund (the “Fund”) and appropriated $150 billion to the Fund. Under the CARES Act, the Fund is to be used to make payments for specified uses to States and certain local governments; the District of Columbia and U.S. Territories (consisting of the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands); and Tribal governments. The CARES Act provides that payments from the Fund may only be used to cover costs that— 1. are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID–19); 2. were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment of the CARES Act) for the State or government; and 3. were incurred during the period that begins on March 1, 2020, and ends on December 30, 2020.2 The guidance that follows sets forth the Department of the Treasury’s interpretation of these limitations on the permissible use of Fund payments. Necessary expenditures incurred due to the public health emergency The requirement that expenditures be incurred “due to” the public health emergency means that expenditures must be used for actions taken to respond to the public health emergency. These may include expenditures incurred to allow the State, territorial, local, or Tribal government to respond directly to the emergency, such as by addressing medical or public health needs, as well as expenditures incurred to respond to second-order effects of the emergency, such as by providing economic support to those suffering from employment or business interruptions due to COVID-19-related business closures. Funds may not be used to fill shortfalls in government revenue to cover expenditures that would not otherwise qualify under the statute. Although a broad range of uses is allowed, revenue replacement is not a permissible use of Fund payments. The statute also specifies that expenditures using Fund payments must be “necessary.” The Department of the Treasury understands this term broadly to mean that the expenditure is reasonably necessary for its intended use in the reasonable judgment of the government officials responsible for spending Fund payments. Costs not accounted for in the budget most recently approved as of March 27, 2020 The CARES Act also requires that payments be used only to cover costs that were not accounted for in the budget most recently approved as of March 27, 2020. A cost meets this requirement if either (a) the 1 This version updates the guidance provided under “Costs incurred during the period that begins on March 1, 2020, and ends on December 30, 2020”. 2 See Section 601(d) of the Social Security Act, as added by section 5001 of the CARES Act. 2 cost cannot lawfully be funded using a line item, allotment, or allocation within that budget or (b) the cost is for a substantially different use from any expected use of funds in such a line item, allotment, or allocation. The “most recently approved” budget refers to the enacted budget for the relevant fiscal period for the particular government, without taking into account subsequent supplemental appropriations enacted or other budgetary adjustments made by that government in response to the COVID-19 public health emergency. A cost is not considered to have been accounted for in a budget merely because it could be met using a budgetary stabilization fund, rainy day fund, or similar reserve account. Costs incurred during the period that begins on March 1, 2020, and ends on December 30, 2020 Finally, the CARES Act provides that payments from the Fund may only be used to cover costs that were incurred during the period that begins on March 1, 2020, and ends on December 30, 2020 (the “covered period”). Putting this requirement together with the other provisions discussed above, section 601(d) may be summarized as providing that a State, local, or tribal government may use payments from the Fund only to cover previously unbudgeted costs of necessary expenditures incurred due to the COVID–19 public health emergency during the covered period. Initial guidance released on April 22, 2020, provided that the cost of an expenditure is incurred when the recipient has expended funds to cover the cost. Upon further consideration and informed by an understanding of State, local, and tribal government practices, Treasury is clarifying that for a cost to be considered to have been incurred, performance or delivery must occur during the covered period but payment of funds need not be made during that time (though it is generally expected that this will take place within 90 days of a cost being incurred). For instance, in the case of a lease of equipment or other property, irrespective of when payment occurs, the cost of a lease payment shall be considered to have been incurred for the period of the lease that is within the covered period, but not otherwise. Furthermore, in all cases it must be necessary that performance or delivery take place during the covered period. Thus the cost of a good or service received during the covered period will not be considered eligible under section 601(d) if there is no need for receipt until after the covered period has expired. Goods delivered in the covered period need not be used during the covered period in all cases. For example, the cost of a good that must be delivered in December in order to be available for use in January could be covered using payments from the Fund. Additionally, the cost of goods purchased in bulk and delivered during the covered period may be covered using payments from the Fund if a portion of the goods is ordered for use in the covered period, the bulk purchase is consistent with the recipient’s usual procurement policies and practices, and it is impractical to track and record when the items were used. A recipient may use payments from the Fund to purchase a durable good that is to be used during the current period and in subsequent periods if the acquisition in the covered period was necessary due to the public health emergency. Given that it is not always possible to estimate with precision when a good or service will be needed, the touchstone in assessing the determination of need for a good or service during the covered period will be reasonableness at the time delivery or performance was sought, e.g., the time of entry into a procurement contract specifying a time for delivery. Similarly, in recognition of the likelihood of supply chain disruptions and increased demand for certain goods and services during the COVID-19 public health emergency, if a recipient enters into a contract requiring the delivery of goods or performance of services by December 30, 2020, the failure of a vendor to complete delivery or services by December 30, 2020, will not affect the ability of the recipient to use payments from the Fund to cover the cost of such goods or services if the delay is due to circumstances beyond the recipient’s control. 3 This guidance applies in a like manner to costs of subrecipients. Thus, a grant or loan, for example, provided by a recipient using payments from the Fund must be used by the subrecipient only to purchase (or reimburse a purchase of) goods or services for which receipt both is needed within the covered period and occurs within the covered period. The direct recipient of payments from the Fund is ultimately responsible for compliance with this limitation on use of payments from the Fund. Nonexclusive examples of eligible expenditures Eligible expenditures include, but are not limited to, payment for: 1. Medical expenses such as: • COVID-19-related expenses of public hospitals, clinics, and similar facilities. • Expenses of establishing temporary public medical facilities and other measures to increase COVID-19 treatment capacity, including related construction costs. • Costs of providing COVID-19 testing, including serological testing. • Emergency medical response expenses, including emergency medical transportation, related to COVID-19. • Expenses for establishing and operating public telemedicine capabilities for COVID-19- related treatment. 2. Public health expenses such as: • Expenses for communication and enforcement by State, territorial, local, and Tribal governments of public health orders related to COVID-19. • Expenses for acquisition and distribution of medical and protective supplies, including sanitizing products and personal protective equipment, for medical personnel, police officers, social workers, child protection services, and child welfare officers, direct service providers for older adults and individuals with disabilities in community settings, and other public health or safety workers in connection with the COVID-19 public health emergency. • Expenses for disinfection of public areas and other facilities, e.g., nursing homes, in response to the COVID-19 public health emergency. • Expenses for technical assistance to local authorities or other entities on mitigation of COVID-19-related threats to public health and safety. • Expenses for public safety measures undertaken in response to COVID-19. • Expenses for quarantining individuals. 3. Payroll expenses for public safety, public health, health care, human services, and similar employees whose services are substantially dedicated to mitigating or responding to the COVID- 19 public health emergency. 4. Expenses of actions to facilitate compliance with COVID-19-related public health measures, such as: • Expenses for food delivery to residents, including, for example, senior citizens and other vulnerable populations, to enable compliance with COVID-19 public health precautions. • Expenses to facilitate distance learning, including technological improvements, in connection with school closings to enable compliance with COVID-19 precautions. • Expenses to improve telework capabilities for public employees to enable compliance with COVID-19 public health precautions. 4 • Expenses of providing paid sick and paid family and medical leave to public employees to enable compliance with COVID-19 public health precautions. • COVID-19-related expenses of maintaining state prisons and county jails, including as relates to sanitation and improvement of social distancing measures, to enable compliance with COVID-19 public health precautions. • Expenses for care for homeless populations provided to mitigate COVID-19 effects and enable compliance with COVID-19 public health precautions. 5. Expenses associated with the provision of economic support in connection with the COVID-19 public health emergency, such as: • Expenditures related to the provision of grants to small businesses to reimburse the costs of business interruption caused by required closures. • Expenditures related to a State, territorial, local, or Tribal government payroll support program. • Unemployment insurance costs related to the COVID-19 public health emergency if such costs will not be reimbursed by the federal government pursuant to the CARES Act or otherwise. 6. Any other COVID-19-related expenses reasonably necessary to the function of government that satisfy the Fund’s eligibility criteria. Nonexclusive examples of ineligible expenditures 3 The following is a list of examples of costs that would not be eligible expenditures of payments from the Fund. 1. Expenses for the State share of Medicaid.4 2. Damages covered by insurance. 3. Payroll or benefits expenses for employees whose work duties are not substantially dedicated to mitigating or responding to the COVID-19 public health emergency. 4. Expenses that have been or will be reimbursed under any federal program, such as the reimbursement by the federal government pursuant to the CARES Act of contributions by States to State unemployment funds. 5. Reimbursement to donors for donated items or services. 6. Workforce bonuses other than hazard pay or overtime. 7. Severance pay. 8. Legal settlements. 3 In addition, pursuant to section 5001(b) of the CARES Act, payments from the Fund may not be expended for an elective abortion or on research in which a human embryo is destroyed, discarded, or knowingly subjected to risk of injury or death. The prohibition on payment for abortions does not apply to an abortion if the pregnancy is the result of an act of rape or incest; or in the case where a woman suffers from a physical disorder, physical injury, or physical illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would, as certified by a physician, place the woman in danger of death unless an abortion is performed. Furthermore, no government which receives payments from the Fund may discriminate against a health care entity on the basis that the entity does not provide, pay for, provide coverage of, or refer for abortions. 4 See 42 C.F.R. § 433.51 and 45 C.F.R. § 75.306. OFFICE OF INSPECTOR GENERAL DEPARTMENT OF THE TREASURY WASHINGTON, D.C. 20220 1 July 2, 2020 OIG-CA-20-021 MEMORANDUM FOR CORONAVIRUS RELIEF FUND RECIPIENTS FROM: Richard K. Delmar /s/ Deputy Inspector General SUBJECT: Coronavirus Relief Fund Reporting and Record Retention Requirements Title VI of the Social Security Act, as amended by Title V of Division A of the Coronavirus Aid, Relief, and Economic Security Act (Public Law 115-136), provides that the Department of the Treasury (Treasury) Office of Inspector General (OIG) is responsible for monitoring and oversight of the receipt, disbursement, and use of Coronavirus Relief Fund payments. Treasury OIG also has authority to recover funds in the event that it is determined a recipient of a Coronavirus Relief Fund payment failed to comply with requirements of subsection 601(d) of the Social Security Act, as amended, (42 U.S.C. 801(d)). Accordingly, we are providing recipient reporting and record retention requirements that are essential for the exercise of these responsibilities, including our conduct of audits and investigations. Reporting Requirements and Timelines Each prime recipient of Coronavirus Relief Fund payments 1 1 Prime recipients include all 50 States, Units of Local Governments, the District of Columbia, U.S. Territories, and Tribal Governments that received a direct payment from Treasury in accordance with Title V. shall report Coronavirus Disease 2019 (COVID-19) related “costs incurred” during the “covered period”2 2 Refer to Treasury’s guidance dated June 30, 2020 for more information on costs incurred and the covered period. (the period beginning on March 1, 2020 and ending on December 30, 2020), in the manner of and according to the timelines outlined in this memorandum. As described below, each prime recipient shall report interim and quarterly data and other recipient data according to these requirements. Treasury OIG is working on development of a portal with GrantSolutions 3 3 A grant management service provider under the U.S. Department of Health and Human Services. that is expected to be operational on 2 September 1, 2020, for recipients to report data on a quarterly basis. Until the GrantSolutions portal is operational, each prime recipient shall follow the interim reporting requirements. Treasury OIG will notify each prime recipient when GrantSolutions is operational or of any changes to the expected September 1, 2020 start date. Interim Reporting for the period March 1 through June 30, 2020 By no later than July 17, 2020, each prime recipient is responsible for reporting costs incurred during the period March 1 through June 30, 2020. For this interim report, prime recipients need only report totals by the following broad categories: a. Amount transferred to other governments; b. Amount spent on payroll for public health and safety employees; c. Amount spent on budgeted personnel and services diverted to a substantially different use; d. Amount spent to improve telework capabilities of public employees; e. Amount spent on medical expenses; f. Amount spent on public health expenses; g. Amount spent to facilitate distance learning; h. Amount spent providing economic support; i. Amount spent on expenses associated with the issuance of tax anticipation notes; and j. Amount spent on items not listed above. Recipients should consult Treasury’s guidance and Frequently Asked Questions in reporting costs incurred during the period March 1 through June 30, 2020. The total of all categories must equal the total of all costs incurred during that period. A spreadsheet is attached for your use in providing the data. As discussed below, the prime recipient will be required to report information for the period March 1 through June 30, 2020 into GrantSolutions once it is operational. Quarterly Reporting Each prime recipient of Coronavirus Relief Fund payments shall report COVID-19 related costs into the GrantSolutions portal. Data required to be reported includes, but is not limited to, the following: 1. the total amount of payments from the Coronavirus Relief Fund received from Treasury; 2. the amount of funds received that were expended or obligated for each project or activity; 3. a detailed list of all projects or activities for which funds were expended or obligated, including: a. the name of the project or activity; b. a description of the project or activity; and 3 4. detailed information on any loans issued; contracts and grants awarded; transfers made to other government entities; and direct payments made by the recipient that are greater than $50,000. The prime recipient is responsible for reporting into the GrantSolutions portal information on uses of Coronavirus Relief Fund payments. Recipient Portal Access: For future quarterly reporting, each prime recipient will have GrantSolutions portal access for three (3) individuals: two (2) designees (preparers) to input quarterly data and one (1) official authorized to certify that the data is true, accurate, and complete.4 4 The certifying official is an authorized representative of the recipient organization with the legal authority to give assurances, make commitments, enter into contracts, and execute such documents on behalf of the recipient. By no later than July 17, 2020, please provide the name, title, email address, phone number, and postal address of these individuals so that portal access can be granted. After this information is received, guidance on the GrantSolutions portal access and data submission instructions will be issued separately. Reporting timeline By no later than September 21, 2020, recipients shall submit via the portal the first detailed quarterly report, which shall cover the period March 1 through June 30, 2020. Thereafter, quarterly reporting will be due no later than 10 days after each calendar quarter. For example, the period July 1 through September 30, 2020, must be reported no later than October 13, 2020 (Tuesday after the 10th day of October and the Columbus Day Holiday). Reporting shall end with either the calendar quarter after the COVID-19 related costs and expenditures have been liquidated and paid or the calendar quarter ending September 30, 2021, whichever comes first. Record Retention Requirements Recipients of Coronavirus Relief Fund payments shall maintain and make available to the Treasury OIG upon request all documents and financial records sufficient to establish compliance with subsection 601(d) of the Social Security Act, as amended, (42 U.S.C. 801(d)), which provides: (d) USE OF FUNDS.—A State, Tribal government, and unit of local government shall use the funds provided under a payment made under this section to cover only those costs of the State, Tribal government, or unit of local government that— 1. are necessary expenditures incurred due to the public health emergency with respect to COVID-19; 2. were not accounted for in the budget most recently approved as of the date of enactment of this section for the State or government; and 4 3. were incurred 5 5 Refer to Treasury’s guidance dated June 30, 2020 for more information on the definition of costs incurred. during the period that begins on March 1, 2020, and ends on December 30, 2020. 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 subaward 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 subrecipients; 8. all documentation supporting the performance outcomes of contracts, subcontracts, grant awards, and grant recipient subawards; 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. Records shall be maintained for a period of five (5) years after final payment is made using Coronavirus Relief Fund monies. These record retention requirements are applicable to all prime recipients and their grantees and subgrant recipients, contractors, and other levels of government that received transfers of Coronavirus Relief Fund payments from prime recipients. Thank you and we appreciate your assistance. CORONAVIRUS RELIEF FUND LOCAL GOVERNMENT DISTRIBUTION REPORT July 9, 2020 Minnesota Management and Budget 400 Centennial Office Building 658 Cedar Street St. Paul, MN 55155 651-201-8000 info.mmb@state.mn.us mn.gov/mmb Upon request, this material will be made available in an alternative format such as large print, Braille or audio recording. Printed on recycled paper. 3 Contents CORONAVIRUS RELIEF FUND LOCAL GOVERNMENT DISTRIBUTION REPORT .............................................. 1 Contents .................................................................................................................................................... 3 Background ............................................................................................................................................... 4 Expenditure Review Process ..................................................................................................................... 4 Distribution Methodology......................................................................................................................... 4 Distributions to Date ................................................................................................................................. 5 4 Background • On June 25, 2020, Governor Tim Walz and Lieutenant Governor Peggy Flanagan announced a plan to distribute $841 million from the state’s allocation of the federal Coronavirus Relief Fund to support local government coronavirus relief efforts. • The funding for counties, cities, and towns can be used to support local government services as well as grants to businesses, hospitals, and individuals who have been impacted by COVID-19. • “Local governments urgently need this funding in order to effectively respond to this unprecedented public health emergency,” said Department of Revenue Commissioner Cynthia Bauerly. “The Department of Revenue has a long track record of distributing aid to local governments. The infrastructure already in place will ensure this aid is distributed quickly and accurately.” • Additional information is available on the Minnesota Department of Revenue website. Expenditure Review Process • Minnesota Management and Budget Commissioner Myron Frans submitted this proposal to the Legislative Advisory Commission for their review on June 25, 2020. All members submitted recommendations, and Commissioner Frans issued the order approving this request on June 26, 2020. The Department of Revenue began distributing the funds on a rolling basis beginning the week of June 29, 2020. Any remaining unspent funding must be returned to the state by December 10, 2020. The state must also recoup money if local governments are found to have spent the aid improperly. Distribution Methodology • The Minnesota Department of Revenue is distributing the funding to local governments. Local governments will receive a direct payment based on the per capita formula developed by the state legislature during special session. • Prior to distributing the aid, local governments must certify their intent to follow federal guidelines for the use of funds received. The CARES Act requires that payments may only be used to cover costs that are necessary expenditures incurred due to the public health emergency; were not accounted for in the budget most recently approved for the state or local government; and were incurred during the period that begins on March 1, 2020, and ends on December 30, 2020. Cities and towns must incur costs by November 15, 2020 and counties must incur costs by December 1, 2020. 5 Government type and size Formula Counties with population under 500,000: $121.28 x county population Cities with population over 200 $75.34 x city population Organized towns with population over 5,000: $75.34 x organized town population Towns with population over 200 and under 4,999: $25.00 x town population Cities or towns with a population of less than 200 will have their distribution sent to their county: Government type and size Formula Cities with population under 200: $75.34 x city population Organized towns with population under 200: $25.00 x town population Distributions to Date The Department of Revenue received and approved certifications for 64 counties, and 196 cities and townships by June 29. The total distributed was $596,086,068. The breakdown is as follows: County Distributions Disbursement Date County Disbursement Amount 7/6/2020 AITKIN COUNTY $2,007,508 7/6/2020 ANOKA COUNTY $43,399,327 7/6/2020 BECKER COUNTY $4,217,633 7/6/2020 BELTRAMI COUNTY $5,886,827 7/6/2020 BENTON COUNTY $4,905,923 7/6/2020 BLUE EARTH COUNTY $8,230,380 7/6/2020 BROWN COUNTY $3,083,468 7/6/2020 CARLTON COUNTY $4,428,934 7/6/2020 CARVER COUNTY $12,851,792 7/6/2020 CASS COUNTY $3,692,442 7/6/2020 CHIPPEWA COUNTY $1,501,052 7/6/2020 CHISAGO COUNTY $6,786,091 7/6/2020 CLAY COUNTY $7,843,443 Statistics to-date Amount Total CRF Available $841,464,000 Distributed to Cities and Towns $224,863,331 Distributed to Counties $371,222,737 Total Distributed $596,086,068 Remaining $245,377,932 6 Disbursement Date County Disbursement Amount 7/6/2020 CLEARWATER COUNTY $1,110,134 7/6/2020 CROW WING COUNTY $8,061,632 7/6/2020 DAKOTA COUNTY $52,006,073 7/6/2020 DODGE COUNTY $2,532,644 7/6/2020 FILLMORE COUNTY $2,578,859 7/6/2020 FREEBORN COUNTY $3,726,087 7/6/2020 GOODHUE COUNTY $5,657,070 7/6/2020 HOUSTON COUNTY $2,266,245 7/6/2020 HUBBARD COUNTY $2,616,966 7/6/2020 ISANTI COUNTY T $4,842,859 7/6/2020 KANDIYOHI COUNTY $5,235,792 7/6/2020 KOOCHICHING COUNTY $1,670,240 7/6/2020 LAC QUI PARLE COUNTY $909,112 7/6/2020 LAKE COUNTY $1,358,141 7/6/2020 MARSHALL COUNTY $1,239,561 7/6/2020 MORRISON COUNTY $4,083,740 7/6/2020 MOWER COUNTY $4,905,142 7/6/2020 MURRAY COUNTY $1,088,464 7/6/2020 NICOLLET COUNTY $4,152,661 7/6/2020 NOBLES COUNTY $2,707,732 7/6/2020 NORMAN COUNTY $872,290 7/6/2020 OTTER TAIL COUNTY $7,206,348 7/6/2020 PENNINGTON COUNTY $1,784,158 7/6/2020 PINE COUNTY $3,630,594 7/6/2020 POLK COUNTY $3,985,249 7/6/2020 POPE COUNTY $1,392,835 7/6/2020 REDWOOD COUNTY $1,972,047 7/6/2020 RENVILLE COUNTY $1,851,578 7/6/2020 RICE COUNTY $8,048,470 7/6/2020 ROCK COUNTY $1,188,651 7/6/2020 ROSEAU COUNTY $1,920,332 7/6/2020 SHERBURNE COUNTY $11,667,880 7/6/2020 STEARNS COUNTY $19,361,975 7/6/2020 STEELE COUNTY $4,479,147 7/6/2020 STEVENS COUNTY $1,213,956 7/6/2020 SWIFT COUNTY $1,221,134 7/6/2020 TODD COUNTY $3,000,085 7/6/2020 TRAVERSE COUNTY $438,756 7/6/2020 WABASHA COUNTY $2,657,219 7/6/2020 WADENA COUNTY $1,692,093 7 Disbursement Date County Disbursement Amount 7/6/2020 WASECA COUNTY $2,272,501 7/6/2020 WASHINGTON COUNTY $31,715,560 7/6/2020 WATONWAN COUNTY $1,368,465 7/6/2020 WINONA COUNTY $6,186,051 7/6/2020 YELLOW MEDICINE COUNTY $1,273,324 7/7/2020 COOK COUNTY $730,087 7/7/2020 JACKSON COUNTY $1,266,328 7/7/2020 LYON COUNTY $3,166,587 7/7/2020 OLMSTED COUNTY $19,094,680 7/7/2020 PIPESTONE COUNTY $1,158,550 7/7/2020 SIBLEY COUNTY $1,821,833 Total Distributed to Counties to date $371,222,737 Cities and Township Distributions Disbursement Date City or Township Disbursement Amount 7/6/2020 ADA CITY $125,969 7/6/2020 ALBERTVILLE CITY $563,922 7/6/2020 ANDOVER CITY $2,465,736 7/6/2020 ARLINGTON CITY $168,009 7/6/2020 AURORA CITY $125,818 7/6/2020 BAXTER CITY $638,735 7/6/2020 BECKER TOWNSHIP $418,515 7/6/2020 BLOOMING PRAIRIE CITY $150,078 7/6/2020 BLOOMINGTON CITY $6,754,556 7/6/2020 BRECKENRIDGE CITY $248,472 7/6/2020 BROWERVILLE CITY $59,443 7/6/2020 BROWNS VALLEY CITY $42,115 7/6/2020 BUFFALO CITY $1,241,532 7/6/2020 CANNON CITY TOWN $32,000 7/6/2020 CANNON FALLS CITY $310,327 7/6/2020 CARLTON CITY $73,758 7/6/2020 CHANHASSEN CITY $1,978,887 7/6/2020 CHASKA CITY $2,081,049 7/6/2020 CHISHOLM CITY $371,955 7/6/2020 COLD SPRING CITY $316,504 7/6/2020 DAYTON CITY $457,466 7/6/2020 DULUTH CITY $6,570,650 7/6/2020 EDEN PRAIRIE CITY $4,780,791 7/6/2020 ERSKINE CITY $37,067 8 Disbursement Date County Disbursement Amount 7/6/2020 FALK TOWN $7,275 7/6/2020 FARIBAULT CITY $1,799,427 7/6/2020 FOSSTON CITY $112,182 7/6/2020 FRAZEE CITY $105,853 7/6/2020 FREEPORT CITY $51,608 7/6/2020 FULDA CITY $95,833 7/6/2020 GAYLORD CITY $171,926 7/6/2020 GLYNDON CITY $105,778 7/6/2020 GOLDEN VALLEY CITY $1,625,843 7/6/2020 GRANITE FALLS CITY $208,090 7/6/2020 GREENBUSH CITY $53,718 7/6/2020 HANCOCK CITY $57,485 7/6/2020 HARRIS CITY $87,244 7/6/2020 HAWLEY CITY $168,461 7/6/2020 HILLS CITY $50,327 7/6/2020 HINCKLEY CITY $143,297 7/6/2020 HOPKINS CITY $1,485,183 7/6/2020 HOYT LAKES CITY $148,797 7/6/2020 ISANTI CITY $454,377 7/6/2020 ISLE CITY $58,690 7/6/2020 JACKSON CITY $256,684 7/6/2020 KIMBALL CITY $59,896 7/6/2020 LAGRAND TOWN $105,775 7/6/2020 LAKE BENTON CITY $50,629 7/6/2020 LAKE ST CROIX BEACH CITY $79,032 7/6/2020 LAKEFIELD CITY $128,681 7/6/2020 LAKEVILLE CITY $4,846,940 7/6/2020 LANESBORO CITY $57,560 7/6/2020 LE CENTER CITY $190,159 7/6/2020 LESUEUR CITY $308,217 7/6/2020 LUVERNE CITY $355,983 7/6/2020 MAHNOMEN CITY $92,518 7/6/2020 MAPLEWOOD CITY $3,067,102 7/6/2020 MARSHALL CITY $1,038,415 7/6/2020 MARTIN TOWN $9,175 7/6/2020 MILACA CITY $218,110 7/6/2020 MILTONA TOWN $20,425 7/6/2020 MINNETONKA CITY $4,046,751 7/6/2020 MOORHEAD CITY $3,278,959 7/6/2020 MOOSE LAKE CITY $210,501 9 Disbursement Date County Disbursement Amount 7/6/2020 MORA CITY $271,074 7/6/2020 MORGAN CITY $65,094 7/6/2020 MOUNDS VIEW CITY $1,004,135 7/6/2020 NASHWAUK CITY $72,477 7/6/2020 NEW HOPE CITY $1,641,664 7/6/2020 NEW ULM CITY $1,028,018 7/6/2020 NORTH BRANCH CITY $808,100 7/6/2020 NORTH ST PAUL CITY $916,062 7/6/2020 OAKLAND TOWNSHIP $9,325 7/6/2020 OLIVIA CITY $183,755 7/6/2020 OTTERTAIL CITY $48,218 7/6/2020 OWATONNA CITY $1,965,401 7/6/2020 PINE ISLAND TOWN $13,700 7/6/2020 PLYMOUTH CITY $5,902,985 7/6/2020 PRIOR LAKE CITY $1,969,018 7/6/2020 RAMSEY CITY $2,038,029 7/6/2020 RICE LAKE CITY $309,121 7/6/2020 ROCHESTER CITY $8,848,261 7/6/2020 ROGERS CITY $978,745 7/6/2020 ROSEAU CITY $209,069 7/6/2020 ROSEVILLE CITY $2,732,742 7/6/2020 SHAKOPEE CITY $3,127,073 7/6/2020 SHIELDSVILLE TOWN $29,675 7/6/2020 SHOREVIEW CITY $1,995,010 7/6/2020 SILVER BAY CITY $137,345 7/6/2020 SLAYTON CITY $158,215 7/6/2020 SOUTH ST PAUL CITY $1,572,954 7/6/2020 SPRING LAKE PARK CITY $482,931 7/6/2020 SPRING VALLEY CITY $188,727 7/6/2020 SPRINGFIELD CITY $154,523 7/6/2020 ST AUGUSTA CITY $268,437 7/6/2020 ST CHARLES CITY $289,156 7/6/2020 ST CLOUD CITY $5,138,356 7/6/2020 ST JOSEPH CITY $551,340 7/6/2020 ST LOUIS PARK CITY $3,684,892 7/6/2020 ST MARTIN CITY $25,691 7/6/2020 ST MICHAEL CITY $1,343,694 7/6/2020 ST PETER CITY $901,597 7/6/2020 STAPLES CITY $223,911 7/6/2020 STARBUCK CITY $97,189 10 Disbursement Date County Disbursement Amount 7/6/2020 STILLWATER CITY $1,500,401 7/6/2020 TWIN VALLEY CITY $60,046 7/6/2020 TYLER CITY $84,306 7/6/2020 VERGAS CITY $27,349 7/6/2020 VICTORIA CITY $747,225 7/6/2020 VIRGINIA CITY $635,796 7/6/2020 WABASSO CITY $52,211 7/6/2020 WACONIA CITY $988,766 7/6/2020 WADENA CITY $312,662 7/6/2020 WASECA CITY $680,097 7/6/2020 WATERTOWN CITY $350,634 7/6/2020 WATERVILLE CITY $142,694 7/6/2020 WAVERLY CITY $115,120 7/6/2020 WHITE BEAR LAKE CITY $1,918,012 7/6/2020 WINDOM CITY $341,969 7/6/2020 WINNEBAGO CITY $100,429 7/6/2020 WOODBURY CITY $5,337,104 7/6/2020 WORKMAN TOWN $5,075 7/6/2020 WORTHINGTON CITY $1,017,847 7/6/2020 WYOMING CITY $605,510 7/7/2020 ADRIAN CITY $94,627 7/7/2020 ALEXANDRIA CITY $1,051,072 7/7/2020 ANOKA CITY $1,399,295 7/7/2020 AVON CITY $123,483 7/7/2020 BABBITT CITY $109,545 7/7/2020 BADGER CITY $27,273 7/7/2020 BARNUM CITY $45,581 7/7/2020 BEAVER CREEK CITY $21,547 7/7/2020 BEAVER CREEK TOWN $9,275 7/7/2020 BELLE PLAINE CITY $558,121 7/7/2020 BELVIEW CITY $27,273 7/7/2020 BRAINERD CITY $1,034,572 7/7/2020 BUHL CITY $73,833 7/7/2020 BURNSVILLE CITY $4,720,595 7/7/2020 CLOQUET CITY $930,226 7/7/2020 COON RAPIDS CITY $4,814,167 7/7/2020 COTTONWOOD CITY $93,196 7/7/2020 CREDIT RIVER TOWN $423,412 7/7/2020 CRYSTAL CITY $1,754,449 7/7/2020 DAWSON CITY $109,620 11 Disbursement Date County Disbursement Amount 7/7/2020 DELLWOOD CITY $85,511 7/7/2020 DETROIT LAKES CITY $713,849 7/7/2020 DILWORTH CITY $340,086 7/7/2020 DODGE CENTER CITY $208,240 7/7/2020 EDINA CITY $3,958,001 7/7/2020 ELGIN CITY $83,025 7/7/2020 ELYSIAN CITY $53,642 7/7/2020 FAIRMONT CITY $776,532 7/7/2020 FARMINGTON CITY $1,723,785 7/7/2020 FLOODWOOD CITY $39,026 7/7/2020 FOLEY CITY $205,830 7/7/2020 FOREST LAKE CITY $1,551,859 7/7/2020 HARTLAND CITY $23,205 7/7/2020 HENDERSON CITY $69,690 7/7/2020 HIBBING CITY $1,232,039 7/7/2020 HOUSTON CITY OF $72,854 7/7/2020 HUGO CITY $1,148,713 7/7/2020 JESSENLAND TOWN $11,200 7/7/2020 LAKE CITY CITY $390,187 7/7/2020 LAKE ELMO CITY $792,655 7/7/2020 LAKE SHORE CITY $80,388 7/7/2020 LEXINGTON CITY $158,893 7/7/2020 LISMORE CITY $17,328 7/7/2020 MAPLE GROVE CITY $5,040,489 7/7/2020 MAPLE LAKE CITY $163,036 7/7/2020 MINNEAPOLIS CITY $32,282,020 7/7/2020 MINNETRISTA CITY $579,517 7/7/2020 MORRIS CITY $410,755 7/7/2020 MOUNTAIN LAKE CITY $158,817 7/7/2020 NEW LONDON CITY $104,723 7/7/2020 NORTH MANKATO CITY $1,059,209 7/7/2020 OAK GROVE CITY $654,632 7/7/2020 OAK PARK HEIGHTS CITY $361,709 7/7/2020 OTSEGO CITY $1,305,119 7/7/2020 PARK RAPIDS CITY $311,607 7/7/2020 PENNOCK CITY $38,650 7/7/2020 RANIER CITY $44,225 7/7/2020 RED WING CITY $1,244,772 7/7/2020 SARTELL CITY $1,412,931 7/7/2020 SPENCER TOWN $12,325 12 Disbursement Date County Disbursement Amount 7/7/2020 SPICER CITY $91,689 7/7/2020 SPRING GROVE CITY $97,264 7/7/2020 SPRINGWATER TOWN $6,125 7/7/2020 ST PAUL CITY $23,582,254 7/7/2020 ST PAUL PARK CITY $420,474 7/7/2020 WASHINGTON LAKE TOWN $12,000 7/7/2020 WATAB TOWN $81,900 7/7/2020 WELLS CITY $168,988 7/7/2020 WHITE TOWN $37,525 7/7/2020 WINONA CITY $2,049,782 7/7/2020 WINTHROP CITY $106,380 7/7/2020 WRENSHALL CITY $31,492 Total Distributed to Cities and Townships to date $224,863,331