Explanation
BACKGROUND: The City received Coronavirus Aid, Relief, and Economic Security (“CARES”) Act funding for the period March 27, 2020 through December 31, 2022 from the U.S. Department of Treasury. In connection with the acceptance of CARES Act funding, the City is required to comply with the provisions of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). One such provision of the aforementioned Uniform Guidance requires that any unused funds be returned to the Treasury. The City awarded CARES Act funds to the Mid Ohio Board for an Independent Living Environment (MOBILE), to provide assistance to individuals for utility bill assistance and rental assistance. MOBILE was unable to locate some of the individuals in which CARES support was intended, and MOBILE returned CARES Act funds to the City in the amount of $9,196.74. This ordinance is necessary to provide for the required reimbursement of CARES Act funds to the U.S. Department of Treasury.
FISCAL IMPACT: This ordinance authorizes the expenditure and return of $9,196.74 from the CARES Act Fund (Fund 2207) to reimburse the Coronavirus Aid, Relief, and Economic Security (CARES) Act administered by the U.S. Department of Treasury.
EMERGENCY DESIGNATION: Emergency action is requested to allow the financial transaction to be processed as soon as possible and to mitigate risk of potential penalties from untimely action.
Title
To authorize the Director of Finance and Management to reimburse the U.S. Department of Treasury for unspent CARES Act proceeds; to authorize the expenditure of $9,196.74 from the CARES Act Fund 2207; and to declare an emergency. ($9,196.74)
Body
WHEREAS, the City received funds from the U.S. Department of Treasury for the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act; and
WHEREAS, expenditures charged to CARES monies must be consistent with the applicable allowable costs and activities regulatory provisions incorporated within the grant agreement; and
WHEREAS, CARES funds awarded for certain allowable utility and rental assistance expenditures were not expended and were returned to the City; and
WHEREAS, the City is required to reimburse the CARES Act any unexpended funds; and
WHEREAS, CARES’ Instructions for State, Territorial, Local, and Tribal Governments To Return Unused Coronavirus Relief Fund Payments to the U.S. Department of Treasury guidance allows reimbursements to the CARES Act to be made via check; and
WHEREAS, an emergency exists in the usual daily operation of the Department of Finance and Management in that it is immediately necessary to authorize the Director to return $9,196.74 to mitigate risk of potential penalties from untimely action, for the preservation of the public health, peace, property, safety and welfare;
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF COLUMBUS:
SECTION 1. That the Director of the Department of Finance and Management is hereby authorized to expend $9,196.74 from the CARES Act Fund to reimburse the U.S. Department of Treasury for unspent Coronavirus Aid, Relief, and Economic Security (“CARES”) Act proceeds;
SECTION 2. That the director of the Department of Finance and Management is hereby authorized to expend $9,196.74 from the CARES Act Fund 2207, in object class 05 Other Expenditures per the accounting codes in the attachment to this ordinance.
SECTION 3. That the funds necessary to carry out the purpose of this ordinance are hereby deemed appropriated, and the City Auditor shall establish such accounting codes as necessary.
SECTION 4. That for the reasons stated in the preamble hereto, which is hereby made a part hereof, this ordinance is hereby declared to be an emergency measure and shall take effect and be in force from and after its passage and approval by the Mayor, or ten days after passage if the Mayor does not approve the same.