§ 35.25 ARP CORONAVIRUS LOCAL FISCAL RECOVERY FUND.
   (A)   Source of funds. The Fund shall consist of monies received from the Coronavirus State and Local Fiscal Recovery Fund, as provided for in the Act, and for the purpose of providing additional relief to address the continued impact of COVID-19 on the economy, public health, state and local governments, individuals, and businesses.
   (B)   Accounting and oversight. All disbursements made shall be in accordance with the purposes as required by the Act and as directed by the county’s ARP Plan. A detailed accounting of all receipts for monies received as well as all expenditures, including accounts payable, contracts, receipts, and anything related to such expense shall be maintained in order to properly account for the monies in the fund and be prepared for an audit.
   (C)   Use of funds. All money in the Fund will be used consistent with the county’s ARP Plan and federal law for the following purposes:
      (1)   To respond to the public health emergency (“PHE”) concerning COVID-19;
      (2)   Respond to workers performing essential work during the COVID-19 public health emergency;
      (3)   To make necessary investments in water, sewer, or broadband infrastructure; and
      (4)   Provide government services to the extent of the reduction in revenue due to the public health emergency relative to revenue collected in the most recent full fiscal year of the county prior to the emergency.
   (D)   Non-reverting fund. This is a non-reverting fund.
(Ord. 2021-7, passed 5-3-2021)